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What is the object of calculation of social contributions?

The object of calculation of social contributions for employees are the employer's expenses paid to the employee in the form of income as remuneration, except for income from which social contributions to the Fund are not paid. At the same time, the employer's expenses include the maintenance of servicemen, employees of special state and law enforcement bodies. The object of calculation of social contributions for private notaries, private bailiffs, lawyers, professional mediators, as well as individual entrepreneurs and peasant or farm enterprises, including those applying a special tax regime, are: for themselves-the amount of income received, determined by them independently for the purpose of calculating social contributions in their favor, but no more than income determined for tax purposes in accordance with the Code of the Republic of Kazakhstan "On taxes and other compulsory payments to the budget" (Tax code); for employees-expenses paid to the employee in the form of income as remuneration, except for income from which social contributions to the Fund are not paid.

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Changed on 14 December, 2018 - 16:42
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