APAC payroll newsletter 2023 Vol.4

Our APAC payroll newsletter helps provide important updates on the latest regulatory changes and best practices that have influenced payroll operations in the APAC region over the past quarter. Our commitment is to keep you well-informed and empowered in navigating the evolving payroll sector.

13 November 2023

Key highlights:


  • 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


  • 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


  • Regular and Special Non-working Holidays in 2024
  • 2024 Guide to Holiday Wages in the Philippines


  • Changes to CPF effective 1 January 2024


  • Amendments to the Gender Equality in Employment Act


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


  • 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

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APAC Payroll newsletter 2023 Vol. 4