Target Employees of Non-Resident Payroll Accounting

Definition

The following description applies to employees with non-resident status.

Employees with Non-Resident Status Living Abroad (Non-Resident Employees)

Temporary transference to an overseas corporation.

Transference to an overseas division of the Japanese corporation.

Business trip to abroad which lasts one or more year.

Organizational assignment administration of the above three types of non-resident employees differs greatly. For overseas transfer and overseas internal transfer, organizational assignment information will differ depending on if the transfer is internal (within the same company) or not. For more detail, please see the section for SYUKKO Administration

For extended overseas business trips, although the employee has non-resident status, organizational assignment information usually does not change.

Employees with Non-Resident Status Living in Japan (Foreign Employees)

Temporary transference of employees from overseas corporations to Japan.

Transference of employees from overseas corporations to a corporation in Japan.

Employment of personnel with non-resident status by corporations in Japan.

The three types of foreign employees mentioned above are grouped basically in the same way as non-resident employees. However, non-resident employees and foreign employees have a significant difference concerning income taxation, since the income tax rate for employees with non-resident status living in Japan, varies according to the country where the employee has residency.

Current Non-resident Payroll Accounting function covers functions related only to non-resident employees (i.e. employees proceeding from Japan to abroad).