Our collection of resources based on what we have learned on the ground
Resources
Q&A
How is income tax liability determined in Singapore?
- June 2017
- Members Access
To determine income tax liability one must refer to the taxpayer’s residency status. An individual is a tax resident in Singapore if they are: a) a Singaporean; b) a Singapore Permanent Resident who resides in Singapore; c) a foreigner who has ...
Q&A
How is the income tax rate determined for non-residents in Singapore?
- June 2017
- Members Access
If an individual is physically present in Singapore for 61-182 days, his or her employment income is taxed at the flat rate of 15 percent or the progressive resident rate, whichever is higher. Director fees and other income are taxed at 22 percent. P...
Q&A
Do foreign nationals working in Singapore have to contribute to Singapore's soci...
- June 2017
- Members Access
Employers are exempted from making Central Provident Fund (CPF) contributions for foreign employees on an employment/professional visit pass or work permit. CPF is Singapore’s comprehensive social security scheme that addresses home-ownership, ...
Q&A
What are the types of pension offered monthly in India?
- May 2017
- Free Access
Widows' pension for death while in service. Pension uppon superannuation or disability. Orphan's pension. Children's pension. It should be noted that there are different pension funds for seamen, civil servants, employees in tea plantations i...
Q&A
What is the role of minimum wages in Vietnam's payroll compliance?
- May 2017
- Members Access
Vietnam’s minimum wage rates play a significant role in payroll compliance: they provide a basis for the calculation of individual income tax and assist in the determination of social insurance payments. Currently, there are two kinds of minimu...
Q&A
What are the types of mandatory social security in Vietnam?
- May 2017
- Members Access
There are three types of mandatory social security in Vietnam that must be covered by foreign enterprises seeking to hire local staff: social insurance; health insurance; and unemployment insurance. Minimum contributions are required by both the empl...
Q&A
How does Vietnam’s social security system differ for domestic and internationa...
- May 2017
- Members Access
Social and unemployment insurances are mandatory only for Vietnamese employees, whereas health insurance applies to both Vietnamese and foreign workers employed in accordance with Vietnam’s Labor Code. Employers register and pay insurance contr...
Q&A
Which deductions can be made from an employee's salary according to the Vietname...
- May 2017
- Members Access
Currently, the following deductions are permitted under the Vietnamese tax code: Personal allowances of VND 9 million (US$395); Dependent allowances of VND 3.6 million (US$158) per dependent; All mandatory contributions to Vietnam’s social...
Q&A
What are the main benefits of outsourcing payroll for companies in Vietnam?
- May 2017
- Members Access
Savings are now kicking in in Vietnam as companies can handle their HR processes remotely. Yet, the main motivation for companies to choose an outsourced model is the ability to achieve more consistency in data management, greater transparency for ma...
Q&A
What are the general steps for gratuity payment?
- May 2017
- Members Access
Initiation: a person authorized by an employee must send an application to an employer concerning the gratuity that the person is owed by the company. Acknowledgement and Calculation: Once the application has been received, the amount of the gratu...
Q&A
What are some of the factors which determine wages in India?
- May 2017
- Members Access
Wages in India depend on the size of the company, region, and the type of industry. In addition, minimum wages and living costs differ from one state to another. It should be noted that in some establishments, wages must be paid by check or credit in...
Q&A
What are some allowances given in India?
- May 2017
- Members Access
Allowances are considered as the financial benefits that are given to the employee from the employer, in addition to their salary. They could include, for example, expenses incurred by the employee during discharge of service. Some allowances are tax...
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