Payroll and HR records in 2027

Programme

Day 1

Payroll obligations in 2027.

The training covers issues related not only to wages but also to other mandatory payments due to the employee from the company.

• Getting to know the key concepts in the Labour Code of the Republic of Kazakhstan related to the training topic: wages; average wages; minimum wage, etc.
• Procedure for setting the amount of wages and adopting the terms of their payment.
• Stating the salary with or without taxes: how to do it correctly.
• Which conditions related to the payment of wages can be negotiated when concluding an employment contract.
• How to reflect wages in the staffing table and in the USETD.
• Consequences of incorrectly reflecting wages in the required documents, breaching payment deadlines, administrative penalties.
• Lawful procedure and conditions for changing the amount of wages. The substantive difference between actions and the differences in their formalisation: pay rise; pay cut; wage indexation.
• Remuneration systems used in Kazakhstan.
• Getting to know the Methodological Recommendations on developing a remuneration system for employees of privately owned organisations, approved by the First Vice-Minister of Labour and Social Protection of the Population of the Republic of Kazakhstan A.A. Sarbasov on 21 February 2022.
• Cases of applying different remuneration systems depending on the specifics of the company’s activities.
• Cases of paying average wages in accordance with the Labour Code of the Republic of Kazakhstan.
• Getting to know the Uniform Rules for calculating average wages, approved by Order of the Minister of Health and Social Development of the Republic of Kazakhstan No. 908 of 30 November 2015.
• Who is paid average wages and in which cases. Which documents must be drawn up to pay average wages.
• Pay for night work, overtime, work on days off and public holidays: correct paperwork; amounts of payments; cases of engagement; restrictions on engaging employees to work under these conditions; administrative penalties for violations.
• Guarantees and compensation payments provided for by the Labour Code: business trips; work in harmful and hazardous conditions; performance of state and public duties; referral for medical examinations; granting of social and annual leave; guarantees for donors; work in the Semipalatinsk nuclear test site zone and the Aral Sea region.
• Settlements with an employee upon dismissal: mandatory payments on any ground for dismissal; compensation payments on specific grounds; possible payments upon dismissal; payment deadlines; legal and financial consequences for the company in case of violations.
• The material is accompanied by practical examples.

Day 2

Payroll obligations: taxes and social payments for 2027

• Definition of «employee» under the employment contract and the Tax Code of the Republic of Kazakhstan. Differences and risks.
• What counts as employee income under the Labour Code: the concept of earned and unearned income; economic benefits — not employee income.
• Resident and non-resident employees. The concepts of permanent stay and permanent residence. Differences in taxation.
• Procedure for calculating personal income tax on the income of resident and non-resident employees.
• Objects of personal income tax: income taxable at source.
• Taxable employee income under Articles 439 and 692 of the Tax Code.
• Income reductions for residents and exempt income for non-residents.
• Tax deductions and the right to apply them.
• Social payments (compulsory pension contributions, employer pension contributions, compulsory occupational pension contributions, social contributions, compulsory health insurance) for citizens of Kazakhstan and foreigners: from EAEU and non-EAEU countries.
• Progressive scale of personal income tax rates, Article 363.
• Examples and calculations.
• Social tax: objects, rates, thresholds.
• New Form 200.00, specifics: appendices, submission deadlines.
• Why does an individual end up with Form 270.00, where salary income is reported?