Tax and Accounting
At the time of company establishment, for how much do I determine the representative director’s salary?
| 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. |
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