1.3.3 Record Of Employment (ROE)

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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Pakistan /1. Payroll basics /1.3 Key reporting requirements and deadlines / 1.3.3 Record of Employment (ROE)

Commentary

Pakistan

In Pakistan, 'The Employment (Record of Services) Act 1951' ('EROS') provides the structure for the maintenance of the Record of Employment. Any employer shall require from employees a service book before engaging the employee (only for employees

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4.7 Business entertainment expenses

3.4 Pension provision

6.4 Outbound employees assigned abroad

8.1 Assessments and objections

2.1.1 Withholding obligation

2.2.3 Submission of social security contributions information

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1.3.3 Record of Employment (ROE)

Pakistan

4.7 Business entertainment expenses

3.4 Pension provision

6.4 Outbound employees assigned abroad

8.1 Assessments and objections

2.1.1 Withholding obligation

2.2.3 Submission of social security contributions information

3.1 Minimum wage and overtime

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

5.1 Employer registration

7. Travel and subsistence

2.2.9 Workers' Children Education CESS

1.4 Fringe benefits tax

9.3 Work visas

4.3 Company cars

2.2.5 FONACOT withholding

2.2.2 Housing fund contributions

2.2.5 Provident fund

6.2 Double tax relief

2.2.1 National Social Security Fund (NSSF)

1.1 Permanent establishment

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1.3.3 Record of Employment (ROE)

Pakistan

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