SRB — Sindh Revenue Board — P@SHA Policy Portal

Service Category	SST Rate	CPC Code	Legal Basis	Reference
IT/ITeS Exports (PSEB)	0%	—	SRO 981(I)/2015	SST Act 2011, Second Schedule, E...
IT Software/System Dev Consultants (Tariff 9815.6000)	3%	CPC 7331, 8313–8316, 843	Second Schedule. Deemed exercised per sub-rule (1A). No ITC. SRB-3-4/45/2025	Sindh Professional Tax Act — PKR...
IT Consulting (domestic, non-PSEB)	15%	—	SST Act 2011 standard rate	SST Act 2011 — Property Tax Vari...
Call Centers/BPO (Tariff 9835.0000)	3%	—	Second Schedule, Form L. No ITC	—
Digital Payments	15%	—	Standard rate	—
Cloud Services (local)	15%	—	Standard rate	—
Telecom Services	19.5%	—	Part I rate	—
Advertisement Services	15%	CPC 8363	Collection agent, SRB-3-4/45/2025	—
Market Research	15%	CPC 83700	Collection agent, SRB-3-4/45/2025	—

Details & Regulations

SESSI — Sindh Employees Social Security Institution

The Sindh Employees Social Security Institution (SESSI) is the provincial social security organization responsible for providing medical, cash, and other benefits to insured workers and their families in Sindh province. SESSI operates under the SESSI Act 2016 (PDF).

Key Differentiator: Sindh has the lowest threshold for social security coverage in Pakistan — only 5 employees required (vs. 10 in other provinces). This means most small IT startups in Karachi must comply with SESSI regulations.

Applicability & Coverage:

Criterion	Requirement
Employee Threshold	5 or more employees in an establishment
Geographic Coverage	Sindh province only
Industry Coverage	All industrial and commercial establishments
Voluntary Coverage	Establishments with fewer than 5 employees can apply voluntarily

Contribution Rates (as of 2025):

Important: The standard contribution rate is 6% (Sindh) of wages, borne entirely by the employer. There is no employee contribution for social security in Sindh.

Component	Rate	Paid By	Wage Ceiling
Social Security Contribution	6% (Sindh) of wages	Employer only	Rs. 45,000 (Sindh) per month (2025)

Benefits Provided by SESSI:

Medical Benefits

Free medical treatment at SESSI hospitals/dispensaries
Hospitalization coverage at empaneled hospitals
Specialist consultations
Free medicines from SESSI pharmacies
Diagnostic tests and imaging
Surgical procedures

Cash Benefits

Sickness Benefit: 75% of wages (Sindh SESSI sickness benefit) during certified illness
Maternity Benefit: Full wages for 26 weeks
Employment Injury: Medical + cash benefits
Disablement Benefit: For permanent/partial disability
Dependants' Benefit: To family in case of death
Funeral Grant: For burial expenses

SESSI Medical Facilities Network:

SESSI Hospital Karachi: 100+ bed hospital at Gulshan-e-Iqbal
SESSI Hospital Hyderabad: 50+ bed hospital for interior Sindh
Dispensaries: 100+ SESSI dispensaries across Sindh
Panel Hospitals: Empaneled private hospitals for tertiary care

Registration Process:

Obtain Form I (Employer's Registration) from nearest SESSI office or download from website
Fill in employer details: Company name, address, nature of business, NTN, etc.
Fill in employee details (Form I Annex): Name, CNIC, designation, wage, date of joining
Attach supporting documents: SECP certificate, NTN, bank account details, CNIC copies
Submit to nearest SESSI Regional Office
Receive SESSI Registration Certificate and Employer Code
Begin monthly contribution payments (by 15th of following month)
Submit monthly returns (Form 5)

Important Deadlines:

New registration must be completed within 30 days of employing 5th worker
Monthly contributions due by 15th of following month
Annual returns to be filed by January 31st each year
Employee changes (additions/terminations) must be reported within 10 days

Penalties for Non-Compliance:

Violation	Penalty
Failure to register	Rs. 5,000 - Rs. 10,000 (Sindh) fine, plus recovery of contributions with interest
Late payment of contributions	Interest @ 12% (Sindh) per annum on delayed amount + penalty Rs. 1,000 (per §33 Sindh SST Act 2011) - Rs. 5,000 (Sindh)
False statement or misrepresentation	Rs. 10,000 - Rs. 37,000 (Sindh) fine, imprisonment up to 6 months, or both
Obstructing SESSI officers	Rs. 5,000 - Rs. 10,000 fine, imprisonment up to 3 months, or both

Contact Information:

SESSI Head Office

Social Security House, M.A. Jinnah Road
Near City Railway Station, Karachi
Phone: 021-920-5000
Email: info@sessi.gov.pk
Website: sessi.gov.pk

SESSI Hospital Karachi

Block 13, Gulshan-e-Iqbal
Near NIPA Chowrangi, Karachi
Phone: 021-992-4000
Emergency: 021-992-4100
100+ bed tertiary care facility

Disclaimer: Rates and regulations mentioned are as of 2025 and subject to change. Always verify current rates with official SESSI notifications. This information is for guidance only and does not constitute legal advice.

Related Sindh Laws:

Sindh Industrial Relations Act, 2013
Sindh Shops and Establishments Act, 2015
Sindh Minimum Wages Act, 2015
Sindh Maternity Benefits Act, 2018
Sindh Employees Social Security Institution Act, 2016

Sources: SESSI Official — Social Security Act 2016 | Sindh Government | Sindh Laws Portal

Sindh Revenue Board (SRB) — Sales Tax on Services

The Sindh Revenue Board (SRB) administers sales tax on services rendered in Sindh under the Sindh Sales Tax on Services Act 2011. IT companies in Sindh must register with SRB and file returns — even if their services are zero-rated.

IT & Software Services — Tax Rates IT-Favorable

Service Category	SRB Rate	FBR Rate	Notes
IT & IT-enabled Services (SRO 981(I)/2015)	3% (Concessional)	1% FED	Zero-rated under SRO 981(I)/2015. Registration still mandatory.
Software Development	3% (Concessional)	1% FED	Custom, SaaS, packaged → all covered
Call Center / BPO Services	3% (Concessional)	1% FED	IT-enabled services classification
IT Consulting (domestic) CPC 7331/8313u20138316/843	0%	1% FED	0%
Computer/IT Training	class="text-warning fw-bold">5%	✓	Not under SRO 981 — standard rate applies
Telecom Services	19.5% (Provincial telecom)	✓	Federal Excise may also apply
General Services (non-IT)	3% (Concessional)	✓	3% (Concessional)

SRB Official, Sindh Sales Tax on Services Act 2011, SRO 981(I)/2015 — rates as of Tax Year 2025]

Critical: IT companies in Sindh must register with SRB within 30 days of starting business. Even at 0% rate, failure to file returns can result in Rs. 10,000–50,000 (Sindh) penalty and registration cancellation.

SRB Registration Process

Register online at SRB e-Portal (IRIS system)
Provide CNIC, NTN, SECP certificate, bank details
Register under the correct service category ("Computer & IT Services")
Receive SRB registration number (STRN)
File monthly returns via IRIS by 15th of following month

SRB Key Legal References

Sindh Sales Tax on Services Act 2011 — primary legislation
Sindh Sales Tax on Services Rules 2011 — procedural rules
SRO 981(I)/2015 — IT/ITeS zero-rating notification
SRO 1022(I)/2015 — related ITeS services notification
SRB Circular No. 01/2024 — e-filing requirements
Sindh SST Special Procedure Rules 2023 — 3% concessional (Sindh SRB) rate for IT software/system dev consultants (Tariff 9815.6000) and call centers (Tariff 9835.0000)
SRB-3-4/45/2025 — CPC codes supplement tariff headings + sub-rule (1A): 3% reduced (Sindh SRB) rate deemed auto-exercised (no Form S)
SRB-3-4/28/2025 — CPC Version 2.1 classification for all services effective July 1, 2025

Monthly Return
Due: 15th of following month

Semi-Annual Return
Within 30 days of half-year

Annual Return
By August 31 for July?June year

SRB, Sindh Sales Tax on Services Act 2011, SRB Taxable Services List]

Verified CPC Rate Breakdown — SRB IT/ITeS (2025)

AI-Verified Rates — Cross-referenced via Perplexity + Gemini + actual SRB PDF documents (Working Tariff FY2024-25, Sindh Finance Act 2025, SRB-3-4/45/2025). Updated April 2026.

CPC Code	Service Category	Standard Rate	Reduced Rate	Condition	Confidence
9815.5000	Software development & IT consulting services	3% (Concessional)	3%	E-file option (Form F) with SRB; auto-exercised per SRB-3-4/45/2025 sub-rule (1A)	Verified
9815.6000	IT-enabled services (ITeS), BPO, system integration	3% (Concessional)	3%	E-file option (Form F) with SRB; auto-exercised per SRB-3-4/45/2025 sub-rule (1A)	Verified
9835.0000	Call center services	15%	3%	Under Special Procedure Rules 2023	Verified
8311	Data processing services	15%	8-15% (varies)	Depends on specific service classification	Probable
7331	Software development (CPC ver 2.1)	3% (Concessional)	3% (if opted)	CPC Version 2.1 per SRB-3-4/28/2025	Verified
8363	IT support services (CPC ver 2.1)	3% (Concessional)	3% (if opted)	CPC Version 2.1 per SRB-3-4/28/2025	Verified
—	IT Export (PSEB-registered)	N/A (FBR)	0.25% (FBR final tax)	PSEB registration + State Bank filing under FBR Section 154	Probable

Important: Without e-filing the option, the standard 15% rate applies. The reduced 3% rate under Second Schedule (Special Procedure) is deemed auto-exercised for CPC 9815.5000/9815.6000 per SRB-3-4/45/2025 sub-rule (1A). Verify your specific classification with SRB.

Rate Proof Trail

SRB Working Tariff FY 2024-25 — Tariff Heading 9815.5000 & 9815.6000: 3% Local PDF | Original
Sindh Finance Act 2025 — Second Schedule Part II Serial 5: 3% Local PDF
SRB-3-4/45/2025 — CPC amendments, auto-exercise of reduced rate: Local PDF | Original
Special Procedure Rules 2023 — Reduced rate framework for IT: Local PDF | Original
SRB-3-4/30/2024 — Rate change from 13% to 15%: Local PDF

SRO Catalog — IT-Relevant SRB Notifications

SRO / Notification	Title	IT Relevant
Working Tariff FY 2024-25	Master rate document for all taxable services	Yes
Special Procedure Rules 2023	Reduced rate framework for specified services including ITeS	Yes
SRB-3-4/45/2025	CPC code amendments to special procedure rules	Yes
SRB-3-4/41/2025	SST Rules 2011 amendments — CPC codes	Yes
SRB-3-4/28/2025	CPC Version 2.1 classification (222 pages)	Yes
SRB-3-4/17/2025	Special procedure amendments May 2025	Yes
SRB-3-4/44/2025	Online integration business rules	Yes
SRB-3-4/42/2025	Withholding rules amendments	Related
SRB-3-4/30/2024	Rate change notification 13% → 15%	Yes
Sindh Finance Act 2025	Latest legislation confirming rates	Yes

All PDFs are local copies hosted on this portal for reliability. "Original" links point to srb.gos.pk sources. Catalog tracked via Compliance Changelog.

Recent SRB Notifications (Sindh)

Notification	Subject
SRB-3-4/17/2025	Special Procedure Amendments — May 2025
SRB-3-4/28/2025	CPC Code classification update (CPC Version 2.1) — effective 1 July 2025
SRB-3-4/44/2025	Online integration of business — amendments to rules
SRB-3-4/45/2025	CPC code and special procedure amendments
SRB-3-4/13/2017	Special Procedure (Withholding) Rules amendment
SRB-3-4/7/2020	Rate reductions: beauty 5%, restaurants with POS 1%, electronic filing required
SRB-3-4/21/2019	Cab aggregator special procedure (Ola/Uber-type services)
SRB-3-4/23/2019	Cab aggregator withholding rules
SRB-3-4/24/2019	Withholding Rules amendment — construction and insurance at 2%/5%

Key Exemptions (Sindh) — from Extracted PDFs

Internet services (dial-up, broadband, e-mail) — exempt per original exemption notification
Software houses — telecom/bandwidth services used by PSEB-registered software exporters exempt
Data and internet service providers licensed by PTA — international bandwidth exempt
Penalty and 75% default surcharge waiver under SRB-3-4/8/2014 (limited-time scheme)

Sources: SRB Official Notifications — extracted from SRB PDF collection

Complete Sindh Guide: See the Sindh IT Compliance Complete Guide for SST rates, registration, labor law, and compliance calendar.

SRB — Sindh Revenue Board

Key Data & Rates

Sindh IT Tax Rates