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Payers

● legal entities – residents of the Republic of Kazakhstan,

● nonresidents conducting business in the Republic of Kazakhstan via a permanent establishment, branches and representative offices of foreign legal entities;

● individual entrepreneurs, with the exception of using special tax regimes, except for the special tax regime for certain types of activities;

● private notaries, lawyers.

● divisions by decision of the legal person may be considered as social tax payers.

The object of the social tax taxation

● For legal entities – the cost of employer paid to employees, residents and non-residents in the form of income and the income of foreign staff, and payments to individuals according to the contracts of paid services.

● For private lawyers, attorneys – number of employees, including payers themselves.

The object of social contributions:

● For the employer – the cost paid to the employee in the form of income;

● For individual entrepreneurs, except for the ones applied a special tax regime, private notaries and lawyers – their income, but not more than ten times of the minimum wage;

● For individual entrepreneurs, using special tax regimes – the size of the minimum wage.

● Social contributions payable to the Fund for the participants of the mandatory social insurance are set at:

– from 1 January 2009 – 4 % from the object of calculation of social contributions;

– from 1 January 2010 – 5 % from the object of calculation of social contributions.

● For self-employed persons who are subject to special tax regime in accordance with the tax laws of the Republic of

Kazakhstan, the sum of social contributions paid by them to their advantage, is:

– from 1 January 2009 – 4 % of the object of calculation of social contributions, but not less than 4 % of the minimum wage set by the law on the national budget for the according financial year;

– from 1 January 2010 – 5 % from the object of calculation of social contributions, but not less than 5 % of the minimum wage set by the law on the national budget for the financial year.

The maximum sum of social contributions for the self-employed persons has not to exceed the sum of calculated social tax for the accounting period.

are not object of taxation of social tax

● Payments made via grants given by states, governments and international organizations, state awards, scholarships, money prizes awarded for the top places, compensation payable after termination of an employment contract, under the call for military service, compensation paid by the employer to employees for unused vacation, mandatory pension contributions, voluntary professional pension contributions to pension funds.

Social tax rate

● For legal entities-residents of the Republic of Kazakhstan, as well as non-residents operating in the Republic of Kazakhstan via a permanent establishment of branches and representative offices of foreign legal entities that pay social tax rate of 11 % of taxable income paid by the employer.

● Individual entrepreneurs, with the exception of those applying special tax regime, except for the special tax regime for certain types of activities, private notaries, lawyers pay social tax in the sum of two monthly calculated indices for himself and one monthly index for each employee.

● Specialized organizations that employ disabled people with disorders of the musculoskeletal system, loss of hearing, speech, vision pay social tax at a rate of 4,5 %.

● for legal entities and individual entrepreneurs, using special tax regimes are considered by us in the «Special tax regimes» section

● Calculation of social tax is made by applying the rates reduced by the sum of social contributions to the State Social Insurance Fund, calculated in accordance with the legislation act of the Republic of Kazakhstan on mandatory social insurance, to the object of taxation to social tax for the tax year. In the year of 2011, the rate of social contributions equals to 5 % of the gross salary substracting mandatory pension contributions.

● If the total sum of accrued income to the employee during the calendar month less than the minimum wage set for the according financial year by the law on the national budget, then the object of taxation of social tax is determined according to the minimum wage.

Order of tax procedure

● social tax is paid no later than the 25th day of the month following the reporting month, at the place of registration of the taxpayer.

Taxable period

● Tax period – calendar month.

The tax return for ST

● Declaration on social tax is submitted to the tax authorities on a quarterly basis no later than the 15th day of the second month following the reporting quarter.

Checklists.

1) Who are the social tax payers?

2) What is the basic rate of social tax?

3) What is the object of taxation of social tax?

4) Which organizations are eligible for rate of 4,5 %?

5) Who is responsible for the payment of the social tax?

6) What is the period of submission of the declaration of social tax?

7) What is the object of social contributions?

8) What is the size of social contributions?

9) What is the date of payment of social contributions?

Task № 1

Private attorney services rendered to the population in the sum of 250.0 thous. tenge for the first quarter of the year 2011. What is the sum of social tax for the period, if the salary of its two employees is 30.0 thous. tenge?

Solution (2011):

Art. 358 s. 2. Individual entrepreneurs, except for using special tax regimes, private notaries, private bailiffs, lawyers pay social tax is 2-time MCI established by law on the state budget at the date of payment, for themselves and in the 1-time MCI for each employee. Tax provision of paragraph is not applies to the taxpayer during the period of temporary suspension of tax reporting in accordance with Art. 73 of the Tax Code.

ST = (4 * 1512) * 3 = 18 144

Task № 2

LLP «Joy» accrued for the March 2011 wagel in the sum of 1 250 000 tenge, including 650 000 tenge, employee’s salary over disability with hearing loss. Social tax for the month of March 2011will be:

The solution:

Art. 358 s. 3. Specialized organizations that employ people with disabilities in violation of the musculoskeletal system, loss of hearing, speech, vision, and meet the conditions of paragraph 3 of Art. 135 of the Tax Code, have to pay social tax rate of 4,5%

ST = (1 250 000 – 125 000) * 4,5 % = 50625

Task № 3

Individual entrepreneur, not using a special tax regime, has no employees. MCI – 1512 tenge. What is the total sum of social tax and social contributions paid for an year?

Solution (2011):

Art. 358 s. 2. Individual entrepreneurs, except for using special tax regimes, private notaries, private bailiffs, lawyers pay social tax is 2-time MCI established by law on the state budget at the date of payment, for themselves and in the 1-time MCI for each employee. Tax provision of tax paragraph is not applied to the taxpayer during the period of temporary suspension of tax reporting in accordance with Art. 73 of the Tax Code

ST = 12 * 2 * 1512 = 36288

Task № 4

At end of year, the company accrued wage to the employee for December – 30 000 tenge and bonus on results of the year – 50 000 tenge, and paid for a ticket to the sanatorium – 35 000 tenge and paid dividends in the last year – 50 000 tenge. Company commitment to pay the social tax and social contributions will be:

The solution:

Art 358s.1. Except as otherwise provided by this article, the social tax is calculated at the rate of 11 %, Art.163-165.

((30 000 50 000 35 000) – 11 500) * 11 % = 11 385 tenge

Task № 5

LLP accrued wages to the employee for a month 14 000 tenge. Specify the sum of the calculated social tax and social contributions for the month:

The solution:

Art. 357 s. 2. If the object of taxation determined in accordance with s. 1 Art. 357 of the Tax Code for the calendar month less than the minimum wage set by the law on the state budget and acting on the last day of such calendar month, then the object of taxation by the social tax is determined on the basis of minimum wage, Art 358 s.1. Except as otherwise provided by this article, the social tax is calculated at the rate of 11 %.

( 14 000 – 1 400) < 15999 * 11 %= 1760; 12 600* 5 % =630

ST – 1760 tenge, SC – 630 tenge

Task № 6

During financial year of 2010, the Company got the following expenses:

– Wage for employees 15 220 000

– Payment for overtime, weekends and holidays 420 000

– Bonuses to workers and employees 309000

– 1-time payments from its own funds 120000

– Financial help 390000

– Compensation for the termination of the employment contract

150000

– The cost of the employer for training and advance qualification of employees in specialty 241000

– Compensation for business trips 330000

including within the rules 156000

174000

– Costs for payment of medical services (other than cosmetic) confirmed by documents 270 600

– addressed social help for pensioners (for not employees of the company) 50 000

– Purchase of tickets to children's summer camps for kids, 220 000

Including children under 16 years of age 121 000

99 000

Required:

– Find the sum of the cost of the employer, taxable by social tax, and calculate the sum of social tax.

The solution:

15 220 000 +420 000 +309 000 +120 000 +390 000 + (330 000156 000) + (220 000-121 000) = 16 732 000 – 1 673 200 = 15 058 800 * 11 % = 1 656 468

Task № 7

LLP «Rahkat» made in 2011 following payments to the employee Ilyasov Dinmukhamet.:

– Wage – 840 000 tenge

– Financial assistance in connection with the birth of a child – 25 000 tenge

– payment according to illness form – 20 500 tenge

– Holiday – 140 350 tenge

– Award close to the holiday dates – 25 000 tenge

– it is paid for meals in the dining room – 15 800 tenge

– Medical cosmetician service – 25 000 tenge

– Voluntary life insurance – 25 000 tenge

– Medical services due to company’s operational needs – 15 000 tenge

Determine the sum of IIT, social tax, social contributions and mandatory pension contributions.

Solution (2011):

840 000 + 20 500 + 140 350 + 25 000 + 15 800 + 25 000 + 25

000 = 1 091 650 Income 1091650 Deductions:

MPC 109165

MW (12 * 15 999) 191 988

Total deductions 301153

Taxable income 790497

IIT 79050

Social tax 1 091 650-109 165 = 982 485 * 11 % = 108073 – 39299 = 68774 (payable)

Social contributions 982 485 x 5 % = 49124

Task № 8

Employee quits the jobafter third day of month. He is accrued the sum of:

– Salary for days worked 5000tenge;

– Compensation for unused vacation 21000tenge.

Determine: the sum of social tax of 11 %.

Solution (2011):

Total accrued 26000tenge. During the determination of the object of taxation it is necessary to exclude from income accrued compensation for unused vacation and pension contributions:

26000-21000-500 = 4500

The object of the social tax is lower than the minimum wage.

Art. 357 s. 2. If the object of taxation determined in accordance with s.1 Art.357 of the Tax Code for the calendar month is less than the minimum wage set by the law on the state budget and the acting on the last day of such calendar month, then the object of taxation by social tax is determined on the basis of minimum wage, so the social tax has to be calculated according to the minimum wage: 15 999x11 %= 1759,8