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:


  • 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 


  • 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


  • Provisions in the Indian Union Budget 2023-24 affecting payroll calculations


  • Adjustment in National pension base salary (effective from July 2023)
  • Adjustment in health insurance base salary and year end settlement (effective from April 2023)


  • New complementarity assessment framework (COMPASS) for employment pass applications
  • Changes to the CPF salary ceilings

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APAC Payroll newsletter 2023-Q2