Since 2016 tax agents in Russia will become responsible for reporting the information on the calculated and withheld PIT amounts to the tax authorities on a quarterly basis.

1. ACCOUNTOR
Sadovnicheskaya nab. 79 Moscow Stockholm
115035 Moscow, Russia St. Petersburg Oslo
+7 495 788 00 05 Kyiv Copenhagen
accountor.ru Helsinki Utrecht
info@accountor.ru
2016: Employers in Russia to Report Personal
Income Tax Quarterly
According to the Federal Law N 113-ФЗ “On Amendments to Parts 1 and 2 of the Tax
Code of the Russian Federation, Aiming to Enhance the Tax Agents Responsibility for
Not Complying with the Tax and Levy Legislation Requirements” of May 2nd 2015, the
following important changes will come into effect from January 1st 2016:
 From January 1st 2016, tax agents will have to pay the calculated and withheld
personal income tax (PIT) amounts to the state no later than the day after the
income is paid out to the private person. This rule is laid down in the new version
of Paragraph 6, Article 226 of the RF Tax Code.
We would like to remind you that according to the current version of the said
paragraph, the PIT amounts are to be paid to the state no later than the day on which
the cash income is actually received by the tax agent in the bank or the day the income
is transferred from the tax agents’ bank accounts to personal accounts (on their
instructions to the bank accounts of third parties). Otherwise tax on income, especially
if it is received in cash, is to be paid to the state no later than the day after of the actual
receipt of income by the taxpayer.
 Besides that, p. 6, art. 226 of the RF Tax Code, which is coming into force on
January 1st 2016, will contain special rules for vacation and temporary disability
allowances (including benefits for the care of sick children): the PIT amounts
withheld from these sums will have to be paid to the state no later than the last
day of the month in which they were paid to the employees.
 Tax agents will become responsible for reporting the information on the calculated
and withheld PIT amounts to the tax authorities on a quarterly basis.
Failure to comply with the deadline will result in a fine of 1,000 RUB per each complete
or incomplete month past the date the report was due (p. 1.2, art. 126 of the RF Tax
Code, new version). If more than 10 days have passed since the date the report was
due, the tax agent’s bank account transactions and right to electronically transfer
money might be suspended (p. 3.2, art. 76 of the RF Tax Code, new version).

2. ACCOUNTOR
Sadovnicheskaya nab. 79 Moscow Stockholm
115035 Moscow, Russia St. Petersburg Oslo
+7 495 788 00 05 Kyiv Copenhagen
accountor.ru Helsinki Utrecht
info@accountor.ru
Accountor offers you effective payroll outsourcing solutions. It is not only a quality and
efficient service we offer, but we also offer full compliance with the latest changes to
legislation, which helps our clients to avoid unnecessary risks.
To start working, or to get a preliminary payroll services consultation for your
company, please contact us:
Samuli Pesu
Deputy CEO
Mobile: +7 926 710 43 61 / +358 50
553 20 34
Office: +7 495 788 00 05
Email: Samuli.Pesu@accountor.ru
Daniil Berlizov
Senior Business Development
Manager
Mobile: +7 916 539 68 66
Office:+7 495 788 00 05
Email: Daniil.Berlizov@accountor.ru
Pertti Särösalo
Sales Director Nordics
Mobile: +358 40 590 7603
E-mail: Pertti.Sarosalo@accountor.ru