In Russia, from January 1, 2023, the rules for paying advance payments to employees have changed. Technical points concern the accounting department of enterprises, not employees. Writes regarding it “Russian newspaper».
“Now the legislation obliges the employer to withhold income tax from both the advance payment and wages. According to the old rules, withholding occurred only once a month, and the total amount received by the employee was taken into account, ”lawyer Irina Kalinina told the publication.
According to the new rules, deductions occur on the day when the money was transferred to the employee, the tax is deducted automatically. Thus, personal income tax, as it were, is split up, but the total amount of all wages remains unchanged.
