Five payroll reports in Russia: what to file, when and how
A company with employees in Russia files five kinds of payroll reports. In the app they are collected on one screen: “Payroll” → “Government” → “Reports”. The screen is shown to employer companies from Russia — by the company’s country, not by the interface language.
What you need to start#
- Approved calculations for the months of the period and payouts recorded with actual dates.
- Company details: INN, KPP, OKTMO, tax office code, Social Fund registration number, signatory. Details — “Getting started”.
- Employee data for reports: surname, first name and patronymic separately, citizenship, document, INN, SNILS; for Social Fund reports — order numbers and dates.
- An electronic signature of the head or a representative and a way to send: an EDO operator or the online account of the tax office and the Social Fund.
Which reports and when#
| In the app | Official name | Where | Period | Deadline |
|---|---|---|---|---|
| Notice of calculated taxes | Notice of calculated amounts of taxes and contributions (KND 1110355) | tax office | by payments and months | income tax on payments of the 1st–22nd — by the 25th; from the 23rd to month end — by the 3rd of the next month; contributions — by the 25th of the next month |
| Employee payment details | Personalised information on individuals | tax office | month | by the 25th of the next month |
| Contributions report to the tax office | RSV — calculation of insurance contributions | tax office | quarter, year | by the 25th of the month after the quarter; for the year — by 25 January |
| Employee income tax report | 6-NDFL | tax office | quarter, year | by the 25th of the month after the quarter; for the year — by 25 February |
| Employee report to the Social Fund | EFS-1 | Social Fund | per event, quarter, year | hiring and dismissal — the working day after the order; injury insurance — by the 25th of the month after the quarter; insurance service — for the year |
A deadline that falls on a weekend or holiday moves to the next working day by the production calendar. The screen shows the date already moved. The exact deadlines for your company are in the “What to file” block and in the deadline calendar.
Notice of calculated taxes#
Taxes and contributions are paid as one payment to the single tax account. The notice tells the tax office how much of that money is income tax and contributions, and for which period. Income tax lines follow the actual payment dates: payments of the 1st–22nd and of the 23rd to month end are different lines with different deadlines.
If one notice declares amounts for several months at once, mark in the plan row up to which month it was filed in advance: the following months become “not required”.
Employee payment details#
A monthly list of workers with the amounts paid to them in the month. Each person’s full name, INN and SNILS are required. The app reconciles it with the contributions report once that report is generated.
Contributions report (RSV)#
A quarterly report on accrued insurance contributions — for the company and for each insured person. Rate codes and categories come from the company and people details; income that determines the small business rate is entered in “RSV settings”. If you started calculating pay with us after January, opening data by month before the switch is needed.
Employee income tax report (6-NDFL)#
A quarterly tax agent report: how much income was paid, how much tax was withheld and when it had to be transferred. The annual report also includes an income certificate for each employee. If the company has separate divisions, the report is filed for each KPP and OKTMO pair: choose the division above the list.
Employee report to the Social Fund (EFS-1)#
One form with different parts: HR events (hiring, transfer, dismissal, civil contracts) — per event; injury insurance contributions — quarterly; insurance service — yearly. HR events need the order number and date and the occupation code; EFS-1 rows are also shown in the “Government filings” block of the Staff section.
Statuses: materials, ready to file, filed#
| Status | What it means |
|---|---|
| Materials for the accountant | The file is built, but the app cannot prove it is ready. The reason is shown next to it: errors, not everything could be checked, the check is out of date, or the file was not checked. The accountant reviews and decides |
| Ready to file | This very file passed the tax office or Social Fund schema, the format rules and all applicable control ratios. If you change the calculation, the details or people’s data, the check becomes out of date and the status is removed |
| Sending marked | You recorded that you sent the file. This does not close the obligation |
| Filed | An acceptance receipt from the online account or the EDO operator (PDF, XML or an image up to 4 MB) is attached to the sent file |
Not every form can become “Ready to file”: for some reports not all checks are published, and such files honestly remain materials for the accountant — the screen says why. “Ready to file” does not mean the report was accepted: it is accepted when the acceptance receipt arrives. If a refusal or an error protocol arrives instead, the report is not filed — correct the data and generate the file again.
How to file#
- In the “What to file” block, click “Generate” for the report.
- Open the form: review the form checks and the reconciliation with other forms.
- Download the XML. The file comes in the encoding and with the name required by the format — do not rename it, or it will be rejected.
- Sign and send the file through an EDO operator or in the online account.
- In the report row, mark it as sent, then attach the acceptance receipt — the row becomes “Filed”.
Errors and corrections#
If the calculation changes after sending, the form version shows that a correction is needed. The “Correction” button prepares a corrected form with a correction number; the previous version stays in the history. Payouts are not rewritten: the app accounts for the income tax difference at the next payout.
Limitations#
- No direct sending to the tax office or the Social Fund and no electronic signature — that is the EDO operator or the online account.
- “Filed” is set only with a receipt; without it the mark is visible but the obligation is not closed.
- Checks that depend on data outside the app (for example, what is already on your tax account) are not performed, and the app says so.
Troubleshooting#
| What you see | What to do |
|---|---|
| “Generate” does not build the form | Details are missing: “Fill in” opens the edit window right here |
| “No payroll for months…” | Approve those months or enter opening data by month |
| “Locations with the same KPP and OKTMO pair” | Group such locations into one division or give each its own pair of details |
| The status changed to “check out of date” | The data changed after the check; click “Check again” |
FAQ#
Can I send a report with the status “Materials for the accountant”? Yes, if your accountant has checked it: the status only says that the app could not prove readiness on its own.
Where is the income certificate for an employee? The employer downloads it in the employee card; the employee — in their own payslip.