Employees and contract employees who are employed by the Shiseido Group as of December 31 of the current year.
The following employees are not required to submit a year-end tax adjustment declaration as they are not eligible for the year-end adjustment:
- Those who are scheduled to leave the company before December 25 of the current year (the December payroll date), whether due to retirement or personal reasons. (*)
- Those who are employed by two or more companies and will not have their year-end tax adjustment processed by the Shiseido Group (i.e., those who will have it processed by another company).
(*) For employees scheduled to leave the company between December 25 and December 30 of the current year:
If you leave after the December payroll date of the current year, you will be subject to the year-end tax adjustment. However, please note that if you also receive a December salary payment from another company, you will be required to file a final tax return.