Question 163: Are amounts equivalent to payments for SI, HI, UI and annual leave, paid as additional amounts in the same salary period of elderly Employees on pension, subject to PIT?
Under Article 186.3 of the Labor Code, for Employees who are not covered by compulsory SI, HI and UI, in addition to salary payment, Employers shall simultaneously pay Employees in their same salary period an amount equivalent to the level of payments for compulsory SI, HI and UI, and annual leave in accordance with the…