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In-market teams across seven Asian jurisdictions, coordinated through Singapore for a single point of accountability.

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Payroll and HR teams supporting workforces across Asia
Home›Services›Payroll

Payroll & HR Administration Across Asia

Outsource payroll administration to Luther's in-market teams in seven Asian countries. From CPF in Singapore to BPJS in Indonesia and PF in India — we manage statutory obligations so you can focus on your business.

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What We Manage

  • Monthly payroll processing
  • Statutory contributions (CPF / EPF / BPJS etc.)
  • Income tax withholding
  • Payslip generation
  • New hire & exit processing
  • Annual statutory filings
Key Benefits

Why Outsource Payroll to Luther?

Statutory Compliance in Every Market

Each country has distinct payroll regulations. Our in-market payroll specialists know the exact rates, deadlines, and filing methods for CPF, EPF, BPJS, SSF, PF, and SSB — updated in real time as regulations change.

Confidentiality as Standard

Payroll data is among the most sensitive business information you hold. Luther applies strict data governance aligned with PDPA (Singapore), PDPA (Malaysia), and equivalent data protection laws in each market.

Single Reporting View

Consolidated payroll reports across all your Asian entities in one format. Useful for group finance teams, regional HRDs, and parent company consolidations without navigating seven different supplier systems.

Scalable Without Overhead

As your headcount grows across Asia, our service scales with you. No hiring, training, or managing local payroll administrators in each country.

Payroll by Country

Statutory Payroll Requirements by Market

Each Asian market has its own payroll framework. Select a country to see the specific statutory obligations we manage on your behalf.

Singapore Payroll

Singapore's payroll and HR administration framework is governed by the Employment Act and CPF Act. We manage monthly statutory contributions, annual tax filings, and employee onboarding and offboarding payroll support for all qualifying employees.

  • CPF contributionsup to 17% employer / 20% employee for Singapore citizens and PRs; rates vary by age
  • IR8A filingannual income tax reporting submitted via IRAS Auto-Inclusion Scheme (AIS)
  • Skills Development Levy (SDL)0.25% of gross wages, capped at S$11.25/month per employee
  • Foreign Worker Levy (FWL)monthly levy for S Pass and Work Permit holders, reconciled and paid to MOM
  • Leave managementannual, sick, maternity, paternity, and childcare leave under the Employment Act
  • IR21 tax clearancefinal payroll and IRAS tax clearance for departing foreign employees

Key Statutory Deadlines

CPF by 14th of following month. IR8A via AIS by 1 March annually. SDL by 14th of following month. FWL by 14th of following month.

What payroll typically involves in Singapore

  • Monthly payroll processing and payslip issue in Singapore dollars
  • CPF employer and employee contribution calculation and remittance (by 14th of following month)
  • Skills Development Levy (SDL), Self-Help Group (SHG) and Foreign Worker Levy (FWL) calculation and remittance where applicable
  • IR8A / Auto-Inclusion Scheme (AIS) annual employer returns submission (by 1 March)
  • IR21 tax clearance processing for departing expatriate employees
  • Overtime, bonuses, leave encashment and variable payment calculation
  • Employment Pass, S Pass and work pass salary compliance monitoring where applicable
  • Onboarding and offboarding payroll administration

Where specialist employment law or immigration advice is required, we coordinate with the relevant Luther professionals.

Singapore FAQs & expertise →

Malaysia Payroll

Malaysian payroll is governed by the Employment Act 1955, EPF Act, SOCSO Act, and EIS. Monthly contributions and PCB deductions must be filed and paid by the 15th of each month.

  • EPF (Employees Provident Fund)13% employer / 11% employee for most employees; different rates for those above 60
  • SOCSO (Social Security Organisation)employer and employee contributions for injury and invalidity protection
  • EIS (Employment Insurance System)0.4% employer / 0.4% employee on insurable wages
  • PCB / MTD (Monthly Tax Deduction)income tax withheld monthly and remitted to LHDN by 15th
  • HRDF / HRDC levy1% of monthly wages for manufacturers and certain service sectors with 10+ employees
  • EA Formannual income tax return equivalent, due by end of February

Key Statutory Deadlines

EPF, SOCSO, EIS, and PCB all due by 15th of following month. EA Form by last day of February annually.

What payroll typically involves in Malaysia

  • Monthly payroll processing and payslip issue in Malaysian Ringgit
  • EPF, SOCSO and EIS employer and employee contribution processing
  • Monthly PCB / MTD payroll tax deduction calculation and remittance
  • EA Form annual employer return preparation for employees
  • Expatriate payroll coordination, including PCB/MTD and LHDN compliance where applicable
  • Onboarding and offboarding payroll administration

Where specialist employment or immigration advice is required, we coordinate with the relevant Luther professionals.

Malaysia FAQs & expertise →

Indonesia Payroll

Indonesian payroll involves BPJS contributions, PPh 21 income tax withholding, and THR bonus obligations. Regulations are administered by the Ministry of Manpower and BPJS agencies.

  • BPJS Ketenagakerjaanoccupational social security: JKK (work accident), JHT (old age), JKM (death), JP (pension); split between employer and employee
  • BPJS Kesehatannational health insurance: 4% employer / 1% employee of gross salary
  • PPh 21monthly income tax withholding on employment income, filed via e-SPT
  • THR (Tunjangan Hari Raya)religious holiday bonus equivalent to one month's salary, due 7 days before Lebaran/Christmas
  • Annual tax reconciliationSPT Tahunan Orang Pribadi, employer-assisted for expatriate employees

Key Obligations

BPJS and PPh 21 filings due by 10th–15th of following month. THR paid minimum 7 days before the relevant holiday.

What payroll typically involves in Indonesia

  • Monthly payroll processing and payslip issue in Indonesian Rupiah
  • BPJS Ketenagakerjaan and BPJS Kesehatan employer and employee contributions
  • PPh 21 (income tax withholding on employment income) monthly filing and remittance
  • THR (religious holiday allowance) calculation and payment coordination
  • Annual SPT Tahunan employee tax preparation support where applicable
  • Onboarding and offboarding payroll administration; expatriate payroll coordination where applicable

Where specialist employment or immigration advice is required, we coordinate with the relevant Luther professionals.

Indonesia FAQs & expertise →

Thailand Payroll

Thai payroll is governed by the Labour Protection Act, Social Security Act, and Revenue Code. Employers must manage SSF contributions and PND1 monthly withholding tax.

  • Social Security Fund (SSF)5% employer / 5% employee on insurable wages, capped at THB 750/month each
  • Personal Income Tax withholding (PND 1)monthly withholding on employment income, filed with Revenue Department
  • PND 1 Korannual withholding tax certificate filed by January; employee tax reconciliation
  • Provident Fund (optional)voluntary employer/employee contributions; percentage agreed in fund regulations
  • Workmen's Compensation Fund (WCF)employer-only contribution based on risk classification

Key Statutory Deadlines

SSF and PND 1 due by 15th of following month. PND 1 Kor annual filing due end of January.

What payroll typically involves in Thailand

  • Monthly payroll processing and payslip issue in Thai Baht
  • Social Security Fund (SSF) employer and employee contribution processing
  • Monthly withholding tax (PND 1) calculation and filing for employment income
  • Annual personal income tax return (PND.91) coordination for employees
  • Provident fund administration where applicable
  • Onboarding and offboarding payroll administration; work permit salary compliance monitoring where applicable

Where specialist employment or immigration advice is required, we coordinate with the relevant Luther professionals.

Thailand FAQs & expertise →

Vietnam Payroll

Vietnamese payroll involves three mandatory insurance contributions plus personal income tax withholding. The Ministry of Labour, Invalids and Social Affairs (MOLISA) and Vietnam Social Security (VSS) administer contributions.

  • Social Insurance (SI)17.5% employer / 8% employee on insurable salary
  • Health Insurance (HI)3% employer / 1.5% employee
  • Unemployment Insurance (UI)1% employer / 1% employee
  • Personal Income Tax (PIT) withholdingprogressive rates from 5% to 35% on employment income, monthly remittance
  • Annual PIT finalisationemployer-assisted final tax return (Quyết toán thuế TNCN) due by 31 March
  • Monthly payroll reportingpayroll register filed with tax authority (Tờ khai thuế TNCN)

Key Statutory Deadlines

SI, HI, UI: 3rd day of following month. PIT withholding: by 20th of following month. Annual PIT finalisation: 31 March.

What payroll typically involves in Vietnam

  • Monthly payroll processing and payslip issue in Vietnamese Dong
  • Social insurance (SI), health insurance (HI) and unemployment insurance (UI) monthly contribution processing (by 3rd of following month)
  • Monthly PIT (personal income tax) withholding and remittance for employees
  • Annual PIT finalisation coordination (generally by 31 March of following year)
  • Trade union fund contribution coordination where applicable
  • Onboarding and offboarding payroll administration; expatriate payroll and PIT coordination where applicable

Where specialist employment or immigration advice is required, we coordinate with the relevant Luther professionals.

Vietnam FAQs & expertise →

India Payroll

Indian payroll is complex, with central and state-level obligations. Luther manages PF, ESIC, TDS, and Professional Tax compliance across all states where your employees are located.

  • Provident Fund (PF)12% employer / 12% employee on basic wages; registered under EPFO
  • Employees' State Insurance (ESIC)3.25% employer / 0.75% employee for employees earning up to INR 21,000/month
  • TDS (Tax Deducted at Source) on salariesmonthly deduction under Section 192; monthly remittance and quarterly TDS returns (Form 24Q)
  • Professional Tax (PT)state-level tax, deducted from salary; rates and slabs vary by state
  • Form 16annual TDS certificate issued to employees by 15 June; Part A from TRACES and Part B prepared by employer
  • Labour Welfare Fund (LWF)bi-annual contribution required in applicable states

Key Statutory Deadlines

PF and ESIC: 15th of following month. TDS: 7th of following month. Form 24Q: quarterly. Form 16: by 15 June annually.

What payroll typically involves in India

  • Monthly payroll processing and payslip issue in Indian Rupees
  • PF (Provident Fund) and ESI employer and employee contribution processing where applicable
  • TDS on salaries (Form 24Q) monthly remittance (by 7th of following month)
  • Form 16 annual salary certificate issuance for employees
  • Professional tax deduction coordination (state-specific requirements)
  • Onboarding and offboarding payroll administration; expatriate payroll coordination where applicable

Where specialist employment or immigration advice is required, we coordinate with the relevant Luther professionals.

India FAQs & expertise →

Myanmar Payroll

Myanmar's payroll administration framework includes Social Security Board contributions and Personal Income Tax deduction, filing and payment.

  • Social Security Board 3% employer / 2% employee contribution on insurable wages, capped based on the prescribed threshold (unless exempted)
  • Personal Income Tax Personal Income Tax is deducted by the employer based on progressive rates, and filed and paid monthly within 15 days from the salary payment date to the Internal Revenue Department
  • Annual Personal Income Tax return employer-assisted annual filing for employees subject to income tax, within three months from the financial year end
  • Employment contract compliance labour contract and statutory reporting requirements under the Employment and Skill Development Law, the Payment of Wages Law and the Leave and Holidays Act

Note on Operations

Luther supports Myanmar operations through its Yangon office. Please contact us to discuss your specific requirements.

What payroll typically involves in Myanmar

  • Monthly payroll processing and payslip issue in applicable currencies
  • Social Security Board contribution processing (unless exempted)
  • Personal Income Tax deduction, filing and payment to the Internal Revenue Department
  • Onboarding and offboarding payroll administration
  • Expatriate payroll coordination through our established professional network where applicable

Where specialist employment or immigration advice is required, we coordinate with the relevant Luther professionals through our established professional network.

Myanmar FAQs & expertise →
Country FAQs

Payroll & HR Administration — Questions by Country

Practical answers for the country selected above. Use the country tabs to update these answers and the related expertise.

Singapore
Can Luther run payroll in Singapore as part of a multi-country engagement?
What payroll-related filings does Luther handle in Singapore?
Can Luther support foreign or assigned employees in Singapore?
Related expertise in Singapore
Accounting & Reporting Tax Compliance & Advisory Corporate Secretarial & Entity Compliance Company Setup Banking & Payment Administration Immigration & Work Permit Support Transaction & Corporate Support Closure & Restructuring Support
Malaysia
Can Luther run payroll in Malaysia as part of a multi-country engagement?
What payroll-related filings does Luther handle in Malaysia?
Can Luther support foreign or assigned employees in Malaysia?
Related expertise in Malaysia
Accounting & Reporting Tax Compliance & Advisory Corporate Secretarial & Entity Compliance Company Setup Banking & Payment Administration Immigration & Work Permit Support Transaction & Corporate Support Closure & Restructuring Support
Indonesia
Can Luther run payroll in Indonesia as part of a multi-country engagement?
What payroll-related filings does Luther handle in Indonesia?
Can Luther support foreign or assigned employees in Indonesia?
Related expertise in Indonesia
Accounting & Reporting Tax Compliance & Advisory Corporate Secretarial & Entity Compliance Company Setup Banking & Payment Administration Immigration & Work Permit Support Transaction & Corporate Support Closure & Restructuring Support
Thailand
Can Luther run payroll in Thailand as part of a multi-country engagement?
What payroll-related filings does Luther handle in Thailand?
Can Luther support foreign or assigned employees in Thailand?
Related expertise in Thailand
Accounting & Reporting Tax Compliance & Advisory Corporate Secretarial & Entity Compliance Company Setup Banking & Payment Administration Immigration & Work Permit Support Transaction & Corporate Support Closure & Restructuring Support
Vietnam
Can Luther run payroll in Vietnam as part of a multi-country engagement?
What payroll-related filings does Luther handle in Vietnam?
Can Luther support foreign or assigned employees in Vietnam?
Related expertise in Vietnam
Accounting & Reporting Tax Compliance & Advisory Corporate Secretarial & Entity Compliance Company Setup Banking & Payment Administration Immigration & Work Permit Support Transaction & Corporate Support Closure & Restructuring Support
India
Can Luther run payroll in India as part of a multi-country engagement?
What payroll-related filings does Luther handle in India?
Can Luther support foreign or assigned employees in India?
Related expertise in India
Accounting & Reporting Tax Compliance & Advisory Corporate Secretarial & Entity Compliance Company Setup Banking & Payment Administration Immigration & Work Permit Support Transaction & Corporate Support Closure & Restructuring Support
Myanmar
Can Luther run payroll in Myanmar as part of a multi-country engagement?
What payroll-related filings does Luther handle in Myanmar?
Can Luther support foreign or assigned employees in Myanmar?
Related expertise in Myanmar
Bookkeeping & Accounting Tax Compliance & Advisory Corporate Secretarial & Regulatory Compliance Company Setup Banking & Account Administration Immigration Support Transaction & Corporate Support Liquidation & De-Registration Support

Still have questions? Tell us your country and requirement and we'll point you to the right specialist.

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Service Scope

What's Included in Our Payroll Service

A comprehensive payroll solution covering the core requirements in every market we operate.

Monthly Payroll Processing

Calculation of basic salary, allowances, overtime, deductions, and net pay for all employees.

Statutory Contributions

All mandatory employer and employee contributions calculated and submitted accurately and on time.

Income Tax Withholding

Monthly employment income tax deducted and remitted to the relevant tax authority.

Payslip Generation

Detailed payslips for every employee, compliant with local Employment Act requirements.

Annual Tax Filings

Employee income tax forms prepared and submitted annually per local requirements.

New Hire & Exit Processing

Onboarding new employees and processing final pay, contributions, and tax clearance.

Leave Management

Leave tracking and government reimbursement claim coordination where applicable.

Payroll Reports

Monthly summaries, cost centre reports, and year-end reconciliation.

Expat & Foreign Employee Payroll

Tax equalisation support, shadow payrolls, and departure clearance.

Dedicated Account Manager

A named contact in Singapore coordinates across all markets.

Our Expertise

Payroll Across Asia, Managed as One

Running payroll for a single-country entity is one thing. Running it across seven Asian markets — each with different statutory frameworks, filing calendars, and language requirements — is another. We do both.

  • In-market payroll specialists in Singapore, Malaysia, Indonesia, Thailand, Vietnam, India, and Myanmar — qualified in local employment law and regulatory requirements
  • Real-time regulatory updates — our teams monitor changes to contribution rates, statutory requirements, and filing deadlines in each jurisdiction
  • Bilingual payslips and documentation where required — Bahasa, Thai, Vietnamese, Hindi, and Burmese language support available
  • Group reporting — consolidated payroll cost reports across your Asian entities in a single format for parent company finance
  • Confidentiality and data security — strict data governance aligned with PDPA, GDPR (for EEA parent companies), and equivalent local laws
  • Integrated with accounting — payroll journals fed directly into our accounting teams for seamless reconciliation
18+
Years in Singapore & Asia
1,000+
Payroll Engagements Managed
7
Asian Markets Covered
Our Process

How We Onboard Your Payroll

1

Initial Consultation

We review your current setup, headcount, markets, and any cross-border complexity.

2

Data Collection

Employee data, salary schedules, and existing contribution records gathered from you.

3

Market Setup

Payroll configured in each country's system with our in-market specialists.

4

Parallel Run

A test run alongside your existing payroll to verify accuracy before handover.

5

Go Live

Full handover to Luther with your account manager as single point of contact.

FAQs

Common Questions About Our Payroll Service

Can you manage payroll across multiple Asian countries simultaneously?
How do you handle employees on assignment between countries?
What statutory filings are included in the service?
How quickly can you onboard a new market?
Is payroll data kept confidential between markets?

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Ready to Outsource Your Payroll Across Asia?

Talk to our payroll specialists and get a tailored proposal for your headcount and markets.

Speak with an Expert