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approved companies. Dezan Shira’s ASEAN Briefing provides more detailed information. Vietnam Vietnam has stepped up enforcement under its 2024 Social Insurance Law, with new measures to tackle late payments and evasion of compulsory social and unemployment insurance. Effective November 10, 2025, Decree No. 274/2025/ND-CP clarifies definitions, deadlines, and penalties, helping employers understand their obligations. Monthly contributions must be paid by the last day of the following month, with quarterly or biannual payments due by the last day of the month after the relevant period. Employers and employees must also pay unemployment insurance alongside social insurance contributions. Examples of non-compliance include failing to register employees within 60 days of the statutory deadline or underreporting salaries as the contribution base. Repeated late or incomplete payments after official reminders are also considered evasion. Further guidance can be found in Dezan Shira’s Vietnam Briefing .
valuable guidance on when double wages are payable, calculation methods, and relevant exemptions under the new judicial framework. Malaysia Employers in Malaysia must manage statutory payroll obligations across the Monthly Tax Deductions (MTD), Employees Provident Fund (EPF), Social Security Organization (SOCSO), and Employment Insurance System (EIS). Accurate calculation and timely remittance are required to ensure employee financial security and tax compliance. The MTD system, or Potongan Cukai Bulanan (PCB), is a pay- as-you-earn scheme under the Income Tax Act 1967. Employers deduct estimated income tax from employees’ salaries and remit it to the Inland Revenue Board (IRBM), helping to minimise additional tax liabilities or year-end refunds. Deduction rates are based on employee status, remuneration type, and Malaysia’s progressive tax bands, which range from 1 per cent to 30 per cent in 2025. Special categories include returning experts, knowledge workers in designated regions, and non-citizen executives in
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ISSUE 18 GLOBAL PAYROLL MAGAZINE
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