Some categories of employees have special treatment different from how normal employees, these are non-residents employee and directors other than full time service directors:-

  • Non-residents:

For nonresident employees (e.g. temporary employees from abroad) tax is withheld at a flat rate of 15% of the gross income from employment. This is effectively a final withholding and the amount withheld satisfies the employee’s income tax liability with respect to the employment.

  • Directors other than full time service directors:

Tax is withheld at a rate 15% to fees paid to directors other than full service director. The tax payable is non-final withholding tax.