Innovations of 2023 in settlements with employees on wages related to changes in taxation

Since January 2023, in practice, employers, accountants have had complaints and questions from employees on the calculation of their wages, which were the result of changes in personal income tax, namely, a change in the date of receipt of income in the form of wages. The authors consider approaches to calculating the amount of wages for the first half of the month, features of personal income tax retention, registration of relevant certificates on the amount of employee income, ways of informing about the components of wages.