Foreign nationals require a work permit before applying for a work visa.

• Employer sponsorship is required; applications submitted to the Ministry of Interior or Board of Investment.
• Documentation includes an employment contract, company registration, qualifications, passport copy, and justification for hiring a foreign national.
• Work visas are valid for 1 year and multiple entries.

• Income includes salary, property, business, capital gains, dividends, royalties, interest, rent, winnings.
• Deductions: Zakat, approved donations (capped), certain charitable contributions (tax credit regime).
• Employer contributions: Social security and workers’ compensation.‍
• Payroll cycle: Flexible – weekly, bi-weekly, fortnightly, monthly allowed.

• Probation: Usually 3 months.
• Notice: 1 month (<1 year service), 2 months (1–3 years), 3 months (>3 years).
• Minimum Wage: PKR 37,000/month for unskilled workers.
• Working Hours: 9/day, 48/week; overtime max 12 hrs/week, paid at 150% rate.
• Severance: 30 days’ wages/year after 1 year’s service.
• Contract Types: Fixed-term, indefinite, project-specific.‍
• Non-compete: Common in contracts, enforceability varies.

• Social Security: Provincial schemes vary.
• Retirement: EOBI – employer 5%, employee 1% of wage.
• Annual Leave: 14 days per year after 12 months service (clerical may get 16).
• Sick Leave: 8–10 days per year.
• Maternity: 12 weeks paid (6 before, 6 after birth).‍
• Public Holidays: 12 per year.

• Tax Year: 1 July – 30 June.
• System: Progressive; individuals 0–35%, some cases up to 45% for AOPs.
• Residents taxed on worldwide income; non-residents on Pakistan income only.‍
• DTAs: In place with many countries.