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HR & Payroll

China Briefing

China Briefing

China Public Holiday Schedule 2027: Official Calendar & Working Days

11/06/2026

China's 2027 public holiday calendar includes 13 statutory holidays, and five adjusted weekend working days. View the full schedule.

China Briefing

China Salary and Benefits Benchmarking: How Foreign Employers Should Budget

11/04/2026

Foreign employers hiring in China must budget for far more than base salary, from statutory contributions and bonuses to long-term raises and promotions.

China Briefing

Employee Equity Incentive Plans in China: Preferential Tax Policies (Part II)

10/20/2026

Equity incentive plans in China may qualify for preferential tax treatment, including deferred or instalment payments. Companies should understand eligibility requirements, filing obligations, and plan design considerations to manage employee tax burdens and ensure compliance.

China Briefing

Tax Implications of Employee Equity Incentive Plans – A Guide for Businesses in China (Part I)  

10/19/2026

Equity incentive plans in China are subject to specific individual income tax rules. Companies and their employees should understand when tax liabilities arise, how taxable income is calculated, and which tax rates apply to different types of equity incentives.

China Briefing

Appointing a Foreign Legal Representative in China: A Practical Guide for Investors

10/12/2026

Appointing a foreign legal representative in China? See the legal duties, immigration and tax steps, and governance controls that keep the role compliant.

China Briefing

Hiring Someone on the Ground in China – Tax and Compliance Considerations 

09/24/2026

Hiring employees in China can create unexpected tax and compliance obligations for FIEs. This guide examines the key issues companies should address when building and managing a local workforce. 

India Briefing

India Briefing

India's Digi Yatra Begins Face-Based Boarding Trial for International Passengers

11/03/2026

India has launched a two-month Digi Yatra international passenger trial, running from 1 November to 31 December 2026. This will allow Indian citizens, including NRIs, holding valid chip-enabled ePassports, to use facial authentication at selected international departure touchpoints across 7 Indian airports.

India Briefing

Doing Business in Maharashtra: Shops and Establishments Act Explained

10/23/2026

The Maharashtra Shops and Establishments Act governs employment conditions and workplace compliance across covered establishments. Know the registration and intimation requirements, working hours, leave, employee records, insurance documentation, and key compliance obligations.

India Briefing

Deploying Professionals to India Under the India-New Zealand FTA: 5 Temporary Entry Routes

10/21/2026

Effective 20 October 2026, the India-New Zealand Free Trade Agreement (FTA) will facilitate the temporary entry of NZ nationals into India, covering business visitors, intra-corporate transferees, contractual service suppliers, independent professionals, etc.

India Briefing

Employment Visa Extension in India: What Expats and Employers Should Know

10/16/2026

India's employment visa extension process allows eligible foreign nationals to extend their stay while continuing to work in the country. It covers e-FRRO applications, required employment and tax documents, travel restrictions, and visa expiry norms.

India Briefing

EPFO Wage Ceiling Raised to INR 25,000 in India: What Changes for Mandatory Coverage and Payroll?

10/05/2026

India has raised the employee provident fund (EPF) wage ceiling from INR 15,000 to INR 25,000, effective September 17, 2026. Learn how the change affects mandatory EPF coverage, employee contributions, payroll calculations, and employer compliance.

India Briefing

Karnataka Shops & Commercial Establishments (Amendment) Act 2026: Key Details

09/24/2026

The Karnataka S&CE (Amendment) Act 2026 introduces key changes to registration, digital compliance, employee documentation, and enforcement. Learn how the amendments affect businesses operating in the state.

Vietnam Briefing

Vietnam Briefing

Vietnam Minimum Wage in 2027: New Regional Rates from January 1

11/09/2026

Vietnam’s minimum wage rises on 1 January 2027. Compare monthly and hourly rates by region and see what employers need to update before January payroll.

Vietnam Briefing

Vietnam Public Holidays 2027: Tet Dates and Employer Guide

11/06/2026

See Vietnam’s 2027 public holiday calendar, Tet dates, and employer rules for advance notice, replacement rest days, and holiday overtime pay.

Vietnam Briefing

Hiring Vietnamese Staff: New Rules for Foreign Organisations Under Decree 371

11/03/2026

From 15 November 2026, Decree 371 revises recruitment and reporting duties for specified foreign organisations employing Vietnamese staff. Learn who is covered and which deadlines apply.

Vietnam Briefing

Vietnam Expands VNeID Access for Foreigners Under Decree 320

09/14/2026

Vietnam expands VNeID access for foreigners from 28 September 2026. Learn who can apply, how to register, key deadlines, and what employers must do.

Vietnam Briefing

Vietnam Foreign Worker Penalties Under Decree 283

09/03/2026

Vietnam’s Decree 283 takes effect on 10 September 2026, updating the penalty framework for foreign-worker violations. Employers should review work authorisations, assignments, notification duties, and document-return procedures.

Vietnam Briefing

Working in Vietnam as a Foreign Employee: Visas, Work Permits, Tax, and Social Insurance in 2026

08/27/2026

Understand Vietnam’s visa, work permit, tax, social insurance, employment contract, and leave requirements for foreign workers in 2026.

ASEAN Briefing

ASEAN Briefing

Can a Foreign Director Manage a Singapore Company from Overseas?

10/05/2026

Foreign directors can manage Singapore companies overseas, but tax residency, board decisions, and director taxation require careful planning.

ASEAN Briefing

Malaysia Investor Pass in 2026: Who Can Still Apply?

09/16/2026

Check the current Malaysia Investor Pass rules for 2026, including who can apply, who is excluded, application requirements, and pass validity.

ASEAN Briefing

Director and Commissioner Duties in Indonesian Foreign-Owned Companies

09/11/2026

How director and commissioner duties differ in Indonesian foreign-owned companies, including authority, personal liability, and foreign appointments.

ASEAN Briefing

Hiring Foreign Employees in the Philippines: Work Permits, Restricted Roles, and Employer Obligations

09/07/2026

Hiring foreign employees in the Philippines requires work permits, immigration approval, payroll compliance, and social security contributions.

ASEAN Briefing

Virtual CFO vs Full-Time CFO in Singapore: Which Is More Cost-Effective?

09/03/2026

Compare the cost of a virtual CFO and full-time CFO in Singapore, including salaries, employment costs, and when each model makes financial sense.

ASEAN Briefing

Should Investors Use Nominee Structures or Direct Shareholding in the Philippines?

08/26/2026

Compare nominee structures and direct shareholding in the Philippines, including foreign ownership limits, Anti-Dummy Law risks, and beneficial ownership rules.

Our firm Dezan Shira & Associates provides legal, tax and operational advisory across Asia.
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