Who Files the Calculation and When in 2026

For legal entities, the reporting period remains one month. The Tax Calculation is filed within 20 calendar days after the last calendar day of the reporting month. Ministry of Finance Order No. 243 introduced a new form for legal entities; it first had to be filed for July 2026, with a deadline of 20 August 2026.

For FOPs and persons engaged in independent professional activity who act as tax agents, a quarterly filing deadline applies from 2026: 40 calendar days after the end of the quarter, with data broken down for each month. The accountant separately checks the rules for the period being reported because the form changed during 2026.

The calculation is filed when the tax agent accrued income to individuals and has relevant PIT, military-levy or USC figures. The owner separately monitors the reporting deadline, salary-payment dates and tax-payment deadlines. The accountant maintains a calendar of reporting and payments for the relevant dates.

A legal entity files the monthly calculation within the period established by the Tax Code. Data on hiring, termination and other personnel changes must match payroll data for the relevant month. The accountant uses the date from the formal personnel document, while the director receives a report without discrepancies between HR and payroll records.

Data That Must Match Payroll and HR Records

Before filing, the accountant compares accrued salary, holiday pay, sick pay, remuneration under civil-law contracts and other income with personnel documents and accounting records. Correct identification data and income codes are used for each individual. The director receives a summary of the payroll fund and taxes payable.

Hiring, termination, unpaid leave, part-time work and other personnel circumstances affect individual report indicators. The HR officer provides the accountant with completed orders and information before the month is closed. This allows discrepancies to be corrected before filing and before any possible notice from the State Tax Service or Pension Fund.

Electronic filing receipts are retained together with the submitted file. If the accountant submits a correction, the director should understand which figure was changed and whether it affects the amount of tax or USC. The signed report and receipts remain in the company's archive.

A FOP with employees maintains the same personal data on income and contributions but files the calculation for the quarter with a monthly breakdown. This means payroll and taxes still need to be calculated every month. The quarterly deadline applies to the reporting form, while income is accrued under the normal rules for the relevant month and payment obligations.

Accounting Support and Owner Control

For a company with a stable workforce, the director needs a calendar for timesheets, payroll calculation, payments, taxes and filing of the calculation. The owner can see the total personnel cost, while the director plans funds for salary and mandatory payments in advance. Correct payroll calculation provides the accountant with the data required for timely reporting.

UBC can handle the entire payroll function or prepare only the Tax Calculation using the client's data. For an initial assessment, an employee list, payroll data for the latest period and information about the accounting format are sufficient. The accountant will explain which data must be provided monthly or quarterly according to the tax agent's status.

If the director changes the accountant, the new specialist receives previous reports, receipts, payroll records and employee data. This allows reporting to continue without a break between periods. The director retains control of electronic signatures and access to government services.

If the accountant finds an error in a calculation that has already been filed, the type of correction is determined under the rules of the current form and the specific employee or amount lines are corrected. The director only needs to know the reason, period and financial effect of the correction. The documents on which the change is based are retained together with the new acceptance receipt.

The owner should receive one monthly figure for the full cost of personnel: accrued salary, USC, PIT and military levy. This figure is needed for budgeting and pricing goods or services. Accounting reporting then confirms personnel costs already known to the owner, while the director can plan recruitment, bonuses and changes to the payroll fund using actual data.