In this paper, in the P-band (409 MHz), the features of tundra soils microwave emission are theoretically studied during the thawing of active layer. The soils in vertical section of active layer were characterized by the profiles of volumetric moisture, weight content of organic matter, and time series of physical temperature. The brightness temperature of the active layer of tundra soils was calculated based on the phenomenological model of microwave emission for a stratified non-isothermal half-space. A dielectric model that allows to calculate the real and imaginary parts of the relative complex dielectric constant of tundra soils with a high organic matter content of 35%-80%, in the temperature range from -30C to +25C was used to modeling the brightness temperature. As a result, It was shown that as the active layer of tundra soils thaws, the interference of emissivity is observed, the amplitude of which is determined by the kind of vertical profile of the organic matter content. The interference of emissivity can be neglected when the active layer thaws more than 18.5 cm. If the volumetric moisture of the thawing part of the active layer is less than (or close to) the maximum content of bound water, then interference of emissivity is not observed. Modeling showed that the average sensing depth of tundra soil moisture does not exceed 4.5 cm.