Tax and Accounting
At the time of company establishment, for how much do I determine the representative director’s salary?
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At the time of company establishment, the representative director can make a filing that he/she works without pay for a certain period. Such filing can be submitted to the Social Insurance Services via BOD’s minutes, etc. so that pension and health insurance can be excluded.
Foreign representative directors, if necessary, can be excluded from the application of pension and health insurance pursuant to subscriptions in his/her home country.