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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Pakistan /6. Globally mobile employees / 6.3 Inbound employees on assignment

6.3 Inbound employees on assignment

Pakistan

The foreign source income of an individual will be entirely exempt if both of the following conditions are met:

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•�� the individual is a resident solely due to employment, and
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•�� is present in Pakistan for not more than three years

Business income derived in Pakistan and foreign source income brought into or received in Pakistan is not exempt.

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3.4 Pension provision

2.3.2 Attachment of earnings orders

2.1.1 Rates of income tax

2.1.9 Schedular payments

9.4 Temporary Residence Card (TRC)

7.1 Travel expenses

3.1 Minimum wage and overtime

2.2.1 Assessable earnings for NSSF

2.3 Withholding for Self-Help Groups (SHGs) and SHARE donations

3.1 Minimum wage

7.2 Relocation expenses

2.2.1 Employee's pension insurance (EPI)

7. Travel and subsistence

2.2.9 Workers' Children Education CESS

9.3 Work visas

3.2 Stock options

2.1 Withholding of income tax

2.2.3 National Insurance contributions

2.2.3 Employer housing contribution (INFONAVIT)

2.2.1 Employee provident fund (EPF)

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