Home Insights A Regional Guide to Retirement Plans & Schemes: Asia

A Regional Guide to Retirement Plans & Schemes: Asia

A Regional Guide to Retirement Plans & Schemes: Asia provides an overview of the laws relating to the regulation of retirement plans and schemes in 16 key countries, and is a valuable starting point for multinational and global employers that are developing governance and risk management structures for their retirement programs.

Although retirement plans and schemes are generally jurisdiction-specific creatures, the governance of those maintained by multinational corporations is very much a global issue. Each chapter in this publication summarises the general contours of one Asian country’s social security system and employer-sponsored broad-based plans/schemes, including:

  • the principal statutes governing the key features of the tax framework applicable to such plans/schemes;

  • employer-funding obligations and the material rules governing plan/scheme investments;

  • the employer’s principal reporting and disclosure obligations,

  • the circumstances in which a retirement plan/scheme may be terminated;

  • the associated employer liability for any underfunded benefits;

  • the portability of an employee’s benefits; and

  • the requirements (if any) to provide post-retirement cost of living adjustments.

Click the 'Download PDF' button to the right to view the publication, and John and Anthony’s Australia section, in full.

A Regional Guide to Retirement Plans & Schemes: Asia, part of the Global Guide to Retirement Plans & Schemes, is published by Mayer Brown JSM. It provides information and comments on legal issues and developments of interest to our clients and friends. It is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek legal advice before taking any action with respect to the matters discussed herein.


John Tuck

Head of Employment and Labour


Employment and Labour

The content of this publication is for reference purposes only. It is current at the date of publication. This content does not constitute legal advice and should not be relied upon as such. Legal advice about your specific circumstances should always be obtained before taking any action based on this publication.

  • Download PDF file
  • Print article