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Payslip

Employers must provide salary and withholding information to their employees. There is no special form for this; however, most employers use rows of Form '08 (see 1.3.1) as the basis of their payslip. According to the Labour Code, the minimum requirement is the provision of a payslip:

1. Ìý

   •ÌýÌýÌýÌý in writing

2. Ìý

   •ÌýÌýÌýÌý by the 10th day of the consecutive month, and

3. Ìý

   •ÌýÌýÌýÌý with clear presentation of information regarding income and deductions

This means that the pay statement must include all earnings and deductions, such as regular wages, overtime pay, vacation pay, deducted PIT and SSC. They can be provided in electronic format, but the employee must have some method to produce a paper copy.

Payment of salary

Costs of remittance must be born on the employer. The cost of remittance cannot be recharged to the employee, except when a foreign transfer was requested by the employee.

If the payment day is a holiday or day off, payment is due on the previous day.

Generally, wages must be paid into a bank account,