By the amendments to the Tax Code of the Russian Federation, adopted by Federal Law No. 539-FZ of November 27, 2023, the employer will submit a report on paid taxes and pay personal income tax twice a month instead of once a month.
Organizations and individual entrepreneurs acting as tax agents for personal income tax will be required to submit notifications of the amounts of personal income tax calculated and withheld by them from the 1st to the 22nd of the current month on the 25th of the current month. Notification about the amounts of taxes on personal income calculated and withheld by tax agents for the period from the 23rd day to the last day of the current month must be submitted no later than the 3rd day of the following month. A particular procedure will apply for December payments. Notification of the amounts of taxes on personal income calculated and withheld by tax agents for the period from December 23 to December 31 must be submitted no later than the last working day of the calendar year.
From January 1, 2024, personal income tax must be paid twice a month: on the 5th and 28th. In December of each year, starting from 2024, three times: on the 5th, 28th, and the last working day of the year — personal income tax calculated and withheld from December 23 to 31 must be transferred to the state budget no later than the last working day of the year.
From January 1, 2024, personal income tax must be paid twice a month: on the 5th and 28th. In December of each year, starting from 2024, three times: on the 5th, 28th, and the last working day of the year — personal income tax calculated and withheld from December 23 to 31 must be transferred to the state budget no later than the last working day of the year.
