Payroll and Tax Accountant

WORKPLACE:
KinderWorld International Group (Singapore International School)
Gamuda Gardens, Yen So, Hoang Mai Ward, Ha Noi
WORKING TIME:
From Monday to Friday (8:00 to 17:30)
JOB DESCRIPTION:
1. Payroll
• Coordinate with HR at all campuses to collect timesheets, personnel movement reports and supporting documents for monthly payroll.
• Verify input data for accuracy and completeness; calculate monthly salaries for local and expatriate staff in strict compliance with the payroll timeline to ensure salaries are paid on time.
• Calculate annual performance bonuses, salary adjustments and other one-off payments.
• Prepare final settlements (salary, unused leave, severance-related payments and PIT clearance) for resigning employees and monitor payment status.
• Coordinate with banks on salary disbursement; issue payslips and resolve payroll queries and complaints.
• Advise employees and line managers on payroll, PIT and compulsory insurance matters.
2. Compulsory Insurance & Trade Union Fee
• Calculate monthly social, health and unemployment insurance (SHUI) contributions; reconcile with declarations submitted to the Social Insurance authority and with payroll records.
• Calculate and monitor trade union fee obligations; ensure timely payment of all contributions.
• Coordinate with HR on registration of increases/decreases in insured headcount and resolve discrepancies with the insurance authority.
3. Personal Income Tax (PIT)
• Calculate PIT on all payments to employees (local and expatriate); register tax codes and dependent relief and inform HR/employees of results.
• Prepare and submit monthly/quarterly PIT declarations and the annual PIT finalisation for all entities; perform mid-year finalisation for departing expatriates.
• Process PIT clearing and refunds following finalisation; maintain the PIT database and supporting records.
• Issue PIT withholding receipts and annual remuneration confirmation letters for local and expatriate staff.
4. Corporate Taxes & Compliance
• Prepare, declare, pay and finalise all corporate taxes of the Company, including:
- VAT: periodic declarations, input/output VAT reconciliation with the general ledger and e-invoice data;
- CIT: quarterly provisional payments and annual finalisation, including deductibility review of expenses;
- Foreign Contractor Tax (FCT/WHT): identify taxable contracts, declare and pay withholding tax on payments to overseas suppliers;
- Land rental, business license tax, and other taxes, fees and charges as they arise.
• Maintain the Company's tax compliance calendar across all entities and campuses; ensure no late filings or payments.
• Reconcile tax ledger balances with tax authority records and obtain periodic tax status confirmations.
• Act as the contact point with tax authorities in all provinces where the Company operates; prepare documentation and explanations for tax audits and inspections.
• Monitor changes in tax, labour and insurance regulations; assess the impact on the Company and communicate guidance to management and campus accountants.
5. Accounting & Reporting
• Reconcile salary payable, insurance payable and tax payable accounts monthly.
• Prepare monthly headcount reports and analyse manpower cost fluctuations between periods and against budget.
• Prepare the monthly Foreign Investment report and other statutory reports as required.
• Provide payroll and tax schedules and supporting documents for the annual external audit and internal reviews.
• Support the annual budgeting process for manpower costs and taxes.
• Guide and support campus accountants on PIT and other tax-related matters.
• Perform other tasks as assigned by the Finance Manager.
BENEFIT
• Competitive salary and benefit.
• 13th month salary, Annual Leave, Insurance as required by Labor Law
• Staff's children can enjoy the benefit of studying at Singapore International Schools