Russia Payroll — 6-NDFL, RSV & SZV-M Filing

Establish the employer's legal form, tax regime, and headcount to determine which contribution rates and reporting forms apply. Confirm the organisation's INN, KPP, OGRN, and SFR registration number. Identify whether the employer qualifies for reduced contribution rates (IT-company, SEZ resident, SME, NPO, etc.) under Article 427 of the Tax Code.

Calculate gross salary, apply standard deductions (vychety) under Articles 218–221, and withhold personal income tax (NDFL). For 2025–2026, NDFL uses a progressive scale: 13% on annual income up to RUB 2.4 million, 15% on the slice from RUB 2.4 million to RUB 5 million, 18% on RUB 5–20 million, 20% on RUB 20–50 million, and 22% above RUB 50 million (Chapter 23, Article 224, as amended by Federal Law No. 176-FZ of 12 July 2024). Each employee's cumulative annual income must be tracked against these brackets.

Calculate mandatory insurance contributions — Unified Social Contribution (YeSV) covering OPS (pension), OMS (medical), and VNiM (temporary disability/maternity) — plus contributions for occupational injuries and diseases (NS/PZ) administered by the SFR. Standard rate is 30% on salary up to the unified base limit and 15.1% above it (Article 425). SMEs pay 30% on the portion up to the minimum wage (MROT) and 15% on the excess. Track each employee's cumulative earnings against the unified contribution base limit (RUB 2,759,000 for 2025; re-indexed annually).

Prepare and file Form 6-NDFL with the FNS. Section 1 reports NDFL amounts withheld and the two remittance deadlines in the quarter. Section 2 provides a cumulative year-to-date summary of income, deductions, and NDFL by rate. The annual 6-NDFL (filed by 25 February of the following year) also replaces the former 2-NDFL certificates and includes Attachment No. 1 (individual income certificate per employee).

Prepare and file the Raschet po Strakhovy Vznosam (RSV) with the FNS quarterly. The RSV covers OPS, OMS, and VNiM contributions in a single return. Section 1 shows the total contributions payable; Section 3 is the personalised section with individual data per insured person. Verify that the total from all Section 3 lines reconciles with Section 1 before submission.

Submit personalised accounting reports to the Social Fund of Russia (SFR, Sotsialny Fond Rossii — the merged PFR/FSS entity from 2023). Form EFS-1 Subsection 1 replaced SZV-M for monthly headcount reporting; EFS-1 Subsection 1.1 replaced SZV-STAZH for annual employment-period reporting; EFS-1 Section 2 replaced 4-FSS for NS/PZ contributions. Ensure SNILS numbers are correct for every employee.

Reconcile all payments to the Unified Tax Account (YeNS) and to the SFR against filed returns. Confirm no underpayment penalties are accruing on the personal account (lichniy kabinet nalogoplatelnshchika). Archive payroll registers, payment orders, filed returns, and employee consent documents for at least five years (Article 23 Tax Code). Flag any outstanding FNS requests (trebovaniya) or SFR reconciliation discrepancies for follow-up.