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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Pakistan /2. Mechanics of payroll /2.2 Withholding of contributions from employees / 2.2.6 Superannuation fund

2.2.6 Superannuation fund

Pakistan

A superannuation fund benefits employees on their retirement. A contribution is deposited in the fund and accumulates up to retirement.

The fund is for the sole purpose of providing annuities to:

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•�� employees on retirement
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•�� employees who attain a specified age

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3.3 Minimum wage

2.1.1 Rates of income tax

2.2.3 Submission of social security contributions information

2.1.9 Schedular payments

6.3 Inbound employees on assignment

7.1 Travel expenses

3.1 Minimum wage and overtime

1.1 Introduction: overview of the domestic payroll system

9.1 Probation period

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

5.3 Foreign employers

2.2.9 Workers' Children Education CESS

Return of employees (ROE)

2.2.5 FONACOT withholding

2.2.1 SSS contributions

2.1 Withholding of income tax

2.1.6 Record keeping

2.2.5 Provident fund

2.2.4 Gratuity fund

6.2 Double tax relief