OBJECT OF TAXATION FOR EMPLOYERS
Object of taxation for unified social tax is remuneration of any kind accrued in favour of a natural person employed under a labour or a civil law contract to perform work or render services, and royalty under copyright contracts.
Not included into the object of taxation:
- payments which are not treated as expenses for tax on profit purposes (made out of after tax profits-for example, daily allowances for business trips above the statutory limit) This exemption may not be used by organisations exempt from profit taxation
- remuneration of individual entrepreneurs
- remuneration paid under purchase/rent of property (proprietary rights)
- remuneration under civil law contracts, copyright contracts (in the portion of the UST allocated to the Social Insurance Fund)
