APAC payroll newsletter 2023 - Q2
The APAC payroll newsletter helps to provide important updates on upcoming changes and amendments to payroll regulations for 2023 to assist with payroll compliance across APAC
8 May 2023
Keywords: Mazars, Vietnam, Payroll, APAC
Key highlights:
Australia
- Fair work amendments
- Government announces plans for $3 million superannuation cap
- The ATO's new work from home deduction rules - practical or onerous?
- Payroll Tax for Medical Centres - An uncertain prognosis
- New flexible work arrangements and your obligations
China
- The extension of the preferential policy for individual income tax
- Y2022 individual income final settlement
Hong Kong
- Repeal of provisions relating to Covid-19 vaccination under employment ordinance
India
- Provisions in the Indian Union Budget 2023-24 affecting payroll calculations
Korea
- Adjustment in National pension base salary (effective from July 2023)
- Adjustment in health insurance base salary and year end settlement (effective from April 2023)
Singapore
- New complementarity assessment framework (COMPASS) for employment pass applications
- Changes to the CPF salary ceilings
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