From January 1, 2024, employers in Russia will have to pay personal income tax and report the tax paid twice a month

Organizations and individual entrepreneurs acting as#nbsp;tax agents for personal income tax will be#nbsp;required to#nbsp;submit notifications of#nbsp;the amounts of#nbsp;personal income tax calculated and withheld by#nbsp;them from the 1st to#nbsp;the 22nd of#nbsp;the current month on#nbsp;the 25th of#nbsp;the current month. Notification about the amounts of#nbsp;taxes on#nbsp;personal income calculated and withheld by#nbsp;tax agents for the period from the 23rd day to#nbsp;the last day of#nbsp;the current month must be#nbsp;submitted no#nbsp;later than the 3rd day of#nbsp;the following month. A#nbsp;particular procedure will apply for December payments. Notification of#nbsp;the amounts of#nbsp;taxes on#nbsp;personal income calculated and withheld by#nbsp;tax agents for the period from December 23 to#nbsp;December 31 must be#nbsp;submitted no#nbsp;later than the last working day of#nbsp;the calendar year.

From January 1, 2024, personal income tax must be#nbsp;paid twice a#nbsp;month: on#nbsp;the 5th and 28th. In#nbsp;December of#nbsp;each year, starting from 2024, three times: on#nbsp;the 5th, 28th, and the last working day of#nbsp;the year#nbsp;— personal income tax calculated and withheld from December 23 to#nbsp;31 must be#nbsp;transferred to#nbsp;the state budget no#nbsp;later than the last working day of#nbsp;the year.