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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Pakistan /4. Withholding on benefits-in-kind / 4.11 Exemption on perquisites on basis of employment

4.11 Exemption on perquisites on basis of employment

Pakistan

The following perquisites are exempt from tax and are not considered in the computation of taxable income:

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•�� free or subsidised food provided by hotels and restaurants to their employees during duty hours

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3.7 Pregnancy and parental leave

4.7 Business entertainment expenses

2.1.4 Withholding income tax rates

2.2.3 Submission of social security contributions information

2.1.9 Schedular payments

1.1 Introduction: overview of the domestic payroll system

9.1 Probation period

3.1 Minimum wage

8.1 Late payment surcharges and penalty to be imposed by China tax bureau

3.4.3 Maternity leave

2.2 Withholding of social security

2.1.2 Calculating income tax withholding

1.2.1 PAYE income tax and health surcharge filings

9.3 Work visas

3.4 Severance pay

3.6 Severance pay

2.2.1 SSS contributions

6.1.2 Reciprocal agreements

2.2.1 National Social Security Fund (NSSF)

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)