-льщик

Suffix

 * 1) -er

Usage notes
Note the following properties:
 * The suffix replaces final -ть of the infinitive, preserving the preceding vowel. However, the vowel sometimes changes, as in above (informally often pronounced as if spelled налогоплати́льщик).
 * The corresponding feminine ends in.
 * The stress is often drawn onto the preceding syllable, especially for verbs ending in, as in from ; but contrast  from . This contrast is similar to the behavior of  vs..
 * Not all nouns in -льщик are formed this way. Some are formed by adding onto a noun ending in -л(ь), as in  from,  from.