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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Japan /4. Withholding on benefits-in-kind / 4.1 Valuation of fringe benefits

4.1 Valuation of fringe benefits

Japan

4.1�� Valuation of fringe benefits

Fringe benefits provided by an employer are deemed part of taxable pay. The employer must award the

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2.1.4 Withholding obligation of employers

3.8 Termination of employment

4.7 Business entertainment expenses

1.4 Other employer costs/subsidies

2.3.2 Attachment of earnings orders

5.2 Employee registration

2.1.1 Rates of income tax

2.1.2 Form TD-1

Mexico: employment tax analysis

6.3 Inbound employees on assignment

2.2.2 Social security rates

9.1 Employment legislation

8.1 Late payment surcharges and penalty to be imposed by China tax bureau

2.2 Withholding of social security

1.4 Fringe benefits tax

2.2.2 Housing fund contributions

1.3.2 Annual reporting

2.1 Withholding of income tax

2.2.5 Provident fund

6.2 Double tax relief

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