The “Check with your accountant” notice: rules not confirmed by the primary source
The payroll rules for Russia are checked against the texts of the law. A few rules could not be confirmed: the wording of the law allows two readings, or there is no official clarification. The app calculates by them as the rules say, but wherever such a rule was applied it shows a yellow “Check with your accountant” notice.
When the notice appears#
- Only where the rule was applied in this calculation: for a specific person and month. Other people, and companies where the rule does not apply, get no notice.
- One notice per operation: per person, month and rule.
- The “Details” section lists the check rows (for example, U07, U08): your accountant can see exactly what is not confirmed.
What to do#
- Read what exactly is not confirmed — in the notice and in the section below.
- Show the result to your accountant. If they calculate differently, correct the data (amount, payment type, the person’s tax data) or make a manual adjustment.
- Approve the month — the notice does not prevent it.
When the notice disappears#
- When the rule no longer applies to the result — for example, you changed the data and the condition is no longer met.
- When the rule is confirmed against the primary source and the app is updated.
- Marking it as read and time do not remove it.
Injury contribution for an employee with a disability at a sole proprietor#
Where it appears. At an employer who is a sole proprietor, if the employee has a disability recorded and the injury contribution was calculated at the reduced rate — 60 % of the tariff.
What is not confirmed. The law on tariffs for 2026–2028 describes this relief for payments to people with disabilities at a sole proprietor in a way that can be read as covering only payments in kind. Whether it applies to ordinary cash wages could not be confirmed.
What to check. Ask your accountant whether they apply 60 % of the tariff to the wages of an employee with a disability at a sole proprietor. If not, the contribution must be calculated at the full tariff.
Paid travel to the vacation destination (Far North)#
Where it appears. For an employee in the Far North or equivalent areas who was paid compensation for travel to the vacation destination (Labour Code art. 325), when the exemption conditions are met.
What is not confirmed. The whole amount entered was left free of income tax and contributions. Only travel within Russia (abroad — up to the border crossing), baggage up to 30 kg and travel of non-working family members are exempt. The app cannot check that the amount includes nothing else.
What to check. Review what the amount consists of with your accountant. If it includes anything beyond the above (travel within another country, excess baggage), accrue that part as a separate payment — it is taxable.
Income tax recalculation after a tax residency change#
Where it appears. In the month when the person’s tax status changed (they became a resident or stopped being one) and the app recalculated income tax from the start of the year.
What is not confirmed. How the employer offsets (refunds) or charges extra income tax after a residency change is not fully confirmed. The employer does not refund an excess over the year’s tax — the tax office refunds it upon the person’s tax return.
What to check. Review the offset or the extra charge with your accountant. Remember: no more than 50 % of a payment can be withheld at a time.
Social deduction under a tax office notice#
Where it appears. If the person brought a tax office notice confirming the right to a social deduction (medical treatment, education, sport, etc.), and the deduction exceeded the month’s income — the app reduced income of earlier months of the year, and this month’s tax was refunded.
What is not confirmed. Such a refund of tax from the start of the year is not fully confirmed: from which month it may be counted and how much of the deduction remains.
What to check. Ask your accountant for the period from which the deduction applies and the remaining amount under the notice.
What the app does not do#
- It does not change the rule by itself until it is confirmed: it calculates as the rules say and warns honestly.
- It does not rewrite approved months.
- It does not file reports — your accountant files them.