APAC payroll newsletter 2023 Vol.4

Key highlights:

• Australia
  • Paid Domestic Violence Leave commences 1 August
  • Medical centres - payroll tax time for action
  • Understanding Directors’ liability for underpayments: lessons from Chatime case
  • Bill introduces wide application of criminalisation of wage theft
  • Queensland Government's general practitioners payroll tax relief announcement
• China
  • The extension of the preferential policy for individual income tax
  • The extension of the preferential policy for individual income tax regarding non-taxable allowances
  • Preferential policy on disabled fund is announced
  • Security of personal information outbound transfers
  • Raising the specific itemized deductions standards for Individual Income Tax

• Philippines
  • Regular and Special Non-working Holidays in 2024
  • 2024 Guide to Holiday Wages in the Philippines
• Singapore
  • Changes to CPF effective 1 January 2024
• Taiwan
  • Amendments to the Gender Equality in Employment Act

• Thailand
  • Foreign-sourced income to personal income tax
  • Withholding tax forms cannot be filed on paper

• Vietnam
  • New points in the Draft amendment of the Law on Social Insurance (“SI”)
  • Decree No. 70/2023/ND-CP on recruitment of foreign employees in Vietnam