ADVERTORIAL
Vietnam Vietnam has confirmed its 2026 National Day holiday arrangements, with public-sector employees receiving a five-day break while private-sector employers must provide two days off, including 2 September and one surrounding day. Private employers can adopt the longer schedule where operationally feasible and may make more favourable arrangements for employees. Vietnam has also introduced 24 November as Vietnam Culture Day, a new paid public holiday. The addition brings another consideration for employers managing annual leave, staffing, payroll and operational schedules, while private- sector businesses retain some flexibility over holiday arrangements subject to employee rights and advance notification. Vietnam Briefing from Dezan Shira & Associates outlines the 2026 holiday calendar and implications for employers. Indonesia Foreign companies establishing a presence in Indonesia can choose from
several representative- office structures, with the appropriate option depending on the nature of their intended activities. The Foreign Company Representative Office (KPPA), Foreign Trade Company Representative Office (KP3A), and representative office for foreign construction- services businesses (KP BUJKA) each operate under different rules. Representative offices generally provide a route for foreign companies to establish a local presence without creating a fully
commercial operation, but their permitted activities vary. A KPPA, for example, cannot generate Indonesian income or conduct commercial transactions, while a KP BUJKA can undertake qualifying construction- services activities subject to specific requirements. Where planned activities extend beyond these limits, a foreign-owned Indonesian company may be required. Dezan Shira’s ASEAN Briefing explains the different structures and their respective limitations.
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ISSUE 27 GLOBAL PAYROLL MAGAZINE
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