Why Global Companies Hire Occupational Therapists from South Korea

South Korea’s healthcare system has rapidly evolved into one of the most advanced in Asia, with occupational therapy education and practice keeping pace with global standards. Several compelling factors make South Korean occupational therapists attractive to global employers:

• World-Class Education: South Korean occupational therapists receive rigorous training at prestigious universities with curricula aligned with international standards and evidence-based practices.
• Technological Proficiency: Coming from one of the world’s most technologically advanced societies, Korean OTs often have experience with cutting-edge therapeutic technologies and digital health solutions.
• Holistic Approach: Korean occupational therapy often integrates traditional Eastern wellness philosophies with Western medical approaches, creating a comprehensive treatment perspective.
• Strong Work Ethic: Korean professionals are known for their dedication, precision, and commitment to continuous improvement in their practice.
• Cultural Adaptability: Many South Korean occupational therapists have international training or experience, making them adaptable to diverse healthcare environments and patient populations.

As the demand for rehabilitation services grows globally, particularly in aging societies, Korean occupational therapists offer valuable expertise that can enhance healthcare delivery in various international settings. Organizations looking to expand their rehabilitation services can benefit from top Employer of Record (EOR) service providers in South Korea to facilitate compliant hiring of these skilled professionals.

Who Should Consider Hiring South Korean Occupational Therapists

Several types of organizations stand to benefit significantly from the expertise of South Korean occupational therapists:

• International Hospitals and Rehabilitation Centers: Facilities looking to enhance their rehabilitation departments with diverse therapeutic approaches and international perspectives.
• Digital Health Companies: Organizations developing telehealth or therapeutic technology solutions who need clinical expertise combined with technological literacy.
• Senior Care Facilities: Eldercare providers seeking innovative approaches to maintain independence and quality of life for aging populations.
• Corporate Wellness Programs: Companies implementing workplace wellness initiatives focused on ergonomics, injury prevention, and return-to-work programs.
• Pediatric Specialty Centers: Organizations serving children with developmental challenges who want to incorporate diverse therapeutic methodologies.
• Research Institutions: Academic or commercial research facilities investigating rehabilitation approaches or assistive technologies.
• International Schools: Educational institutions seeking specialists for students with special needs or learning differences.

Staffing agencies in South Korea can also provide valuable assistance for organizations looking to hire occupational therapists for short-term projects or trial periods before making long-term commitments.

Key Skills and Specializations for Occupational Therapists

South Korean occupational therapists develop a diverse range of skills and may specialize in various practice areas:

Common Specializations

Many South Korean occupational therapists develop expertise in particular areas of practice:

• Pediatric Therapy: Working with children who have developmental delays, autism spectrum disorders, sensory processing issues, or physical disabilities.
• Neurological Rehabilitation: Specializing in stroke recovery, traumatic brain injury rehabilitation, or treatment for neurodegenerative conditions.
• Hand Therapy: Advanced expertise in upper extremity rehabilitation, including post-surgical recovery, custom splinting, and fine motor skill restoration.
• Geriatric Rehabilitation: Focus on maintaining independence, preventing falls, and managing age-related conditions in older adults.
• Mental Health: Therapeutic approaches for psychiatric conditions, stress management, and cognitive behavioral interventions.
• Ergonomics and Industrial Therapy: Workplace assessment, injury prevention, and return-to-work programs.
• Assistive Technology: Expertise in evaluating, recommending, and training clients on technological solutions to enhance function.

When hiring, consider which specializations align with your organization’s needs, as the depth of expertise varies significantly across these practice areas.

Experience Levels of South Korean Occupational Therapists

Entry-Level Therapists (0-3 years)

These professionals have completed their education and obtained licensure but are still developing their clinical expertise. They typically work under supervision and follow established protocols and treatment plans. Entry-level therapists often demonstrate strong theoretical knowledge but are building practical experience in assessment, intervention planning, and outcome measurement. They may have particular interest in specific areas but haven’t yet developed specialized expertise.

Mid-Level Therapists (4-7 years)

With several years of clinical experience, these therapists work independently with a diverse caseload. They’ve developed efficient evaluation skills, can create comprehensive intervention plans, and adapt approaches based on client response. Mid-level therapists often begin specializing in particular practice areas or patient populations. Many pursue additional certifications or specialized training to deepen their expertise. They may serve as mentors to newer graduates and contribute to departmental program development.

Senior Therapists (8+ years)

These experienced clinicians demonstrate advanced clinical reasoning and specialized expertise in one or more practice areas. They often serve as clinical specialists, program coordinators, or department leaders. Senior therapists typically engage in mentoring, clinical education, and may contribute to research or professional development initiatives. They’re skilled in complex case management, program development, and quality improvement processes. Many have completed advanced certifications, specialized fellowships, or graduate education in their areas of focus.

Advanced Practice Therapists/Clinical Leaders (12+ years)

At this level, occupational therapists typically combine extensive clinical expertise with leadership responsibilities. They may direct rehabilitation departments, develop new service lines, or lead clinical research initiatives. Many serve as clinical educators, participate in curriculum development, or contribute to national professional organizations. These therapists often hold advanced degrees (Master’s or Doctoral) and specialized certifications. They frequently engage in professional activities like publishing research, presenting at conferences, or serving on regulatory committees.

Hiring Models to Choose From

When hiring South Korean occupational therapists, several employment models offer different advantages depending on your organization’s needs:

Many organizations implement hybrid approaches, such as starting with contract arrangements before transitioning to permanent positions, or combining on-site and telehealth service delivery models.

For specialized technical talent acquisition, staff augmentation companies in South Korea can provide valuable assistance in identifying and engaging occupational therapists with specific expertise.

How to Legally Hire Occupational Therapists in South Korea

When hiring occupational therapists in South Korea, you have two primary approaches to employment:

For most organizations seeking to hire South Korean occupational therapists without an established local presence, the Employer of Record model offers significant advantages in speed, simplicity, and risk management.

Entity Establishment Approach

If you choose to establish your own legal entity in South Korea:

• Register a legal business entity (typically a Limited Liability Company)
• Obtain necessary business licenses and healthcare service permits
• Set up local banking, accounting, and tax reporting systems
• Develop compliant employment contracts and HR policies
• Implement systems for payroll, benefits, and statutory contributions

Employer of Record (EOR) Approach

Working with an EOR like Asanify provides a streamlined alternative:

• The EOR becomes the legal employer of record for your occupational therapists
• Employment contracts and documentation comply with Korean labor law
• The EOR handles payroll processing and tax withholding
• Statutory benefits and insurance enrollments are managed for you
• You maintain day-to-day work direction while the EOR handles administration

For healthcare organizations, it’s important to note that professional licensing requirements for occupational therapists must still be met regardless of employment model. Korean occupational therapists must be certified by the Korean Association of Occupational Therapists and registered with the Ministry of Health and Welfare to practice legally.

Step-by-Step Guide to Hiring Occupational Therapists in South Korea

Step 1: Define Your Requirements

Begin with a clear definition of the occupational therapy expertise you need:

• Identify required clinical specializations (pediatrics, neurorehabilitation, hand therapy, etc.)
• Determine necessary experience level and technical skills
• Clarify language requirements (Korean, English, other languages)
• Specify whether the position is clinical, research, consultation, or a combination
• Decide if the role is on-site, remote, or hybrid

Document both clinical qualifications and interpersonal skills needed for successful integration with your team.

Step 2: Select Your Hiring Model

Based on your timeline, budget, and long-term strategy, choose the appropriate engagement approach:

• For ongoing clinical services: Consider full-time employment through an EOR like Asanify
• For project-specific needs: Explore contract or consulting arrangements
• For knowledge exchange: Consider clinical fellowship or exchange programs
• For remote services: Evaluate telehealth or digital consultation models

Your selection will impact recruitment channels, compensation structure, and administrative requirements.

Step 3: Source Qualified Candidates

Identify potential occupational therapists through specialized channels:

• Korean Association of Occupational Therapists (KAOT) job board and professional network
• Healthcare-specific recruitment agencies in South Korea
• University occupational therapy program career services
• Professional conferences and continuing education events
• LinkedIn and professional networking platforms
• Referrals from healthcare partners or existing team members

Consider engaging with both active job seekers and passive candidates with specialized expertise.

Step 4: Evaluate Clinical Expertise and Cultural Fit

Develop a comprehensive assessment process to verify qualifications and compatibility:

• Review of education, licensure, and specialized certifications
• Clinical case discussions to evaluate therapeutic reasoning
• Technical skills assessment for specialized interventions
• Evaluation of communication abilities, especially for patient interaction
• Cultural fit assessment for integration with your organization

Consider involving clinical leads or existing therapy staff in the evaluation process to ensure appropriate clinical skill assessment.

Step 5: Onboard Successfully

Create a structured onboarding process that integrates the therapist effectively:

• Provide comprehensive orientation to your clinical systems and protocols
• Establish clear communication channels with interdisciplinary team members
• Ensure access to necessary therapeutic equipment and resources
• Set initial clinical expectations and performance metrics
• Schedule regular supervision or mentoring during the transition period

Working with Asanify as your EOR simplifies the administrative aspects of onboarding, handling all documentation, payroll setup, and compliance requirements while you focus on clinical integration.

Salary Benchmarks

Compensation for occupational therapists in South Korea varies based on experience level, specialization, and employment setting. The following table provides general salary ranges in Korean Won (KRW) with approximate USD equivalents:

Additional compensation considerations:

• Setting Premiums: Hospital-based therapists typically earn 10-15% more than those in community or long-term care settings
• Specialization Bonuses: Specialized certifications (hand therapy, sensory integration, neurorehabilitation) can increase compensation by 5-10%
• Geographic Variation: Seoul and major metropolitan areas offer 10-15% higher salaries than provincial locations
• Benefits Package: Standard employment typically includes national health insurance, pension contributions, severance allowance, and annual leave
• Performance Incentives: Some settings offer additional compensation based on productivity, specialized service delivery, or program development

When budgeting for occupational therapy talent, consider both base compensation and the comprehensive benefits package expected in Korean professional employment.

What Skills to Look for When Hiring Occupational Therapists

Essential Clinical Skills

• Comprehensive Assessment: Ability to evaluate functional capabilities, identify limitations, and determine therapeutic priorities
• Intervention Planning: Skill in developing evidence-based treatment plans tailored to individual client needs
• Therapeutic Techniques: Proficiency in relevant treatment approaches for your patient population
• Clinical Reasoning: Capacity to analyze complex cases and adapt interventions based on client response
• Documentation: Clear, concise, and thorough clinical documentation that meets professional standards
• Outcome Measurement: Ability to systematically track and evaluate therapeutic progress
• Equipment Utilization: Competence with therapeutic equipment, adaptive devices, and assessment tools

Critical Professional Skills

• Interpersonal Communication: Ability to build rapport with clients and explain complex concepts simply
• Team Collaboration: Skill in working effectively with interdisciplinary healthcare teams
• Cultural Sensitivity: Understanding of how cultural factors influence occupational performance and therapeutic relationships
• Problem-Solving: Creative approaches to addressing functional challenges and barriers to participation
• Time Management: Efficiency in managing multiple clients and clinical responsibilities
• Adaptability: Flexibility in adjusting therapeutic approaches based on client needs and environmental factors
• Client Education: Ability to effectively teach self-management strategies to clients and caregivers

Specialized Skills by Practice Area

Depending on your specific needs, look for these specialized capabilities:

• Pediatrics: Expertise in developmental assessment, sensory integration, school-based interventions, or early intervention
• Neurorehabilitation: Experience with cognitive assessment, motor retraining, functional adaptation for neurological conditions
• Hand Therapy: Skills in custom splinting, post-surgical protocols, fine motor rehabilitation
• Mental Health: Knowledge of psychosocial assessments, therapeutic groups, cognitive-behavioral approaches
• Geriatrics: Expertise in fall prevention, home safety assessment, dementia care strategies
• Technology Integration: Experience with assistive technology assessment, implementation, and training

The ideal candidate balances strong foundational skills with specialized expertise relevant to your specific patient population and service delivery model.

Legal and Compliance Considerations

Employing occupational therapists in South Korea involves navigating several important regulatory frameworks:

Professional Licensing Requirements

• Occupational therapists must be certified by the Korean Association of Occupational Therapists (KAOT)
• Registration with the Ministry of Health and Welfare is required to practice legally
• Therapists must complete continuing education requirements to maintain licensure
• Foreign-trained therapists must have their qualifications verified and may need to complete additional requirements

Employment Contract Requirements

Korean labor law requires clear written terms of employment covering:

• Scope of clinical duties and responsibilities
• Work location and hours
• Compensation structure and payment schedule
• Leave entitlements and policies
• Term of contract (if applicable) and renewal conditions
• Policies regarding patient confidentiality and clinical documentation

Healthcare Privacy Regulations

• Compliance with the Personal Information Protection Act (PIPA) for handling patient information
• Implementation of appropriate safeguards for clinical documentation
• Clear policies for patient consent and information sharing
• Regular training on privacy requirements and documentation standards

Social Insurance Enrollment

Employers must enroll full-time occupational therapists in Korea’s four major insurance programs:

• National Health Insurance
• National Pension Service
• Employment Insurance
• Industrial Accident Compensation Insurance

Clinical Practice Guidelines

• Adherence to KAOT professional practice standards
• Compliance with facility-specific clinical protocols
• Appropriate supervision structures for entry-level therapists
• Documentation requirements specific to healthcare service delivery

Asanify’s EOR solution manages all employment compliance aspects, allowing you to focus on your occupational therapist’s clinical work rather than administrative complexity. Our team ensures proper contract documentation, accurate benefit enrollment, tax compliance, and alignment with Korean labor regulations.

Common Challenges Global Employers Face

Language and Communication Barriers

While many South Korean occupational therapists have studied English, clinical communication often involves nuanced terminology and concepts that can be challenging to convey across languages. This may affect interdisciplinary collaboration, documentation consistency, and therapeutic relationship development. Consider implementing bilingual resources for clinical terminology and providing language support for complex discussions.

Clinical Practice Differences

Occupational therapy approaches may vary between South Korea and your primary operating location, reflecting differences in healthcare systems, cultural contexts, and educational traditions. These variations can create misalignments in assessment approaches, intervention priorities, and documentation standards. Take time to explicitly discuss clinical expectations and create clear guidelines for practice integration.

Administrative Systems Integration

Merging Korean therapists into your existing clinical documentation, billing, and quality assurance systems may present technical and procedural challenges. Differences in terminology, service categorization, and workflow expectations can create confusion without proper orientation. Develop comprehensive training on your administrative systems with consideration for cultural and procedural differences.

Professional Development Pathways

Korean occupational therapists may have different expectations regarding career advancement, continuing education, and professional development opportunities. Clarifying growth pathways, certification support, and leadership opportunities is essential for retention. Create transparent development frameworks that recognize both Korean and international professional credentials.

Employment Administration Complexity

Korean employment regulations involve numerous compliance requirements unfamiliar to global employers. From complex tax withholding procedures to mandatory insurance enrollments and working hour management, administrative burdens can be overwhelming.

Asanify’s EOR solution addresses these challenges by providing cultural guidance alongside comprehensive employment administration. We manage the complex compliance requirements while helping you navigate cultural differences to build productive working relationships with your South Korean occupational therapy professionals.

Best Practices for Managing Remote Occupational Therapists in South Korea

Establish Clear Clinical Expectations

Remote clinical work requires exceptionally clear guidelines:

• Document specific assessment protocols and intervention approaches
• Create detailed documentation templates and examples
• Establish explicit clinical decision-making frameworks
• Define supervision and consultation pathways
• Set clear expectations for therapeutic outcomes and reporting

Leverage Technology Effectively

Maximize the potential of digital tools for clinical collaboration:

• Implement secure telehealth platforms for client interaction
• Utilize clinical documentation systems with remote access
• Create digital resources libraries for therapeutic materials
• Use video conferencing for case discussions and clinical supervision
• Explore virtual reality or simulation technologies for skill development

Bridge Time Zone Differences

Develop strategies to overcome the time gap between Korea and your primary locations:

• Schedule regular overlap periods for synchronous communication
• Create asynchronous consultation protocols for clinical questions
• Implement clear documentation for handoffs between time zones
• Define which clinical matters require immediate attention versus delayed response
• Consider adjusted working hours to increase collaboration opportunities

Foster Professional Integration

Create opportunities for meaningful professional connection despite distance:

• Include remote therapists in clinical team meetings and case discussions
• Facilitate peer mentoring relationships with on-site therapists
• Provide access to continuing education and professional development
• Create opportunities to contribute to program development and clinical initiatives
• Recognize clinical achievements and contributions publicly

Respect Cultural Differences

Acknowledge and adapt to Korean professional norms:

• Understand hierarchical communication preferences
• Recognize Korean holidays and observances
• Appreciate differences in feedback and recognition preferences
• Allow time for consensus-building in clinical decision-making
• Show interest in and respect for Korean therapeutic approaches

These practices help overcome the challenges of distance while leveraging the unique clinical expertise that South Korean occupational therapists bring to your healthcare services.

Why Use Asanify to Hire Occupational Therapists in South Korea

Asanify provides a comprehensive Employer of Record (EOR) solution specifically designed for healthcare organizations seeking to hire specialized clinical talent in South Korea:

Compliant Employment Without Entity Setup

Our service enables you to legally employ occupational therapists in South Korea without establishing a local entity:

• We become the official employer of record while you maintain clinical direction
• All employment contracts and documentation comply with Korean labor laws
• We handle complex legal requirements so you can focus on therapeutic services
• You avoid the substantial costs and delays of entity establishment
• Employment relationships can begin in weeks rather than months

Complete HR Administration

We manage all aspects of human resources administration:

• Accurate and timely payroll processing in local currency
• Tax withholding and reporting to Korean authorities
• Social insurance enrollment and ongoing management
• Leave tracking and administration
• Statutory reporting and compliance documentation

Healthcare-Specific Compliance

Our team understands the unique requirements for healthcare professionals:

• Professional licensure verification and documentation
• Healthcare-specific employment contract provisions
• Confidentiality and data protection compliance
• Professional liability considerations
• Continuing education and credentialing management

Cultural and Professional Guidance

We provide ongoing support to navigate Korean healthcare employment nuances:

• Guidance on healthcare compensation structures
• Insight into professional development expectations
• Support for both you and your occupational therapists
• Assistance with professional association interactions
• Cultural context for effective clinical team integration

Scalable Solution

Our services adapt to your changing clinical needs:

• Easily add additional therapy staff as your services expand
• No minimum headcount requirements
• Consistent employment experience across multiple hires
• Simplified transition to direct employment if you later establish an entity
• Support for interdisciplinary team building beyond occupational therapy

With Asanify’s EOR solution, you can quickly and compliantly hire the occupational therapy expertise you need in South Korea while focusing on your core healthcare services rather than administrative complexity.

FAQs: Hiring Occupational Therapists in South Korea

What qualifications do South Korean occupational therapists typically have?

South Korean occupational therapists complete a 4-year bachelor’s degree in occupational therapy from an accredited university program. Many also pursue master’s or doctoral degrees for advanced practice or specialization. All practicing therapists must be certified by the Korean Association of Occupational Therapists (KAOT) and registered with the Ministry of Health and Welfare. Common additional certifications include specialized training in areas like sensory integration, hand therapy, or neurorehabilitation.

How does the South Korean occupational therapy education system compare internationally?

The South Korean occupational therapy education system is well-aligned with international standards. Curricula incorporate both Western approaches (particularly American and European models) and traditional Eastern healing concepts. Programs emphasize strong theoretical foundations, extensive supervised clinical practicums, and evidence-based practice. Many Korean OT programs maintain international partnerships and accreditation alignments, ensuring graduates can function effectively in global healthcare contexts.

What are the typical working hours for occupational therapists in South Korea?

Standard working hours in healthcare settings are typically 40 hours per week, usually structured as 8 hours per day, 5 days per week. Hospital-based therapists may have rotating shifts or weekend responsibilities depending on facility needs. While Korean work culture historically emphasized long hours, healthcare settings have increasingly implemented more structured schedules to prevent burnout and ensure quality care. Some flexibility may be needed for accommodating patient schedules or interdisciplinary team meetings.

Can South Korean occupational therapists practice remotely or through telehealth?

Yes, telehealth practice has become increasingly accepted, especially since the COVID-19 pandemic accelerated digital health adoption. Korean therapists often have strong technological literacy, making them well-suited for virtual practice. However, regulatory considerations include appropriate licensing for the patient’s jurisdiction, HIPAA-compliant or equivalent communication platforms, and adapted assessment and intervention techniques suitable for digital delivery. Some interventions requiring physical manipulation or specialized equipment may still require in-person sessions.

How do South Korean approaches to occupational therapy differ from Western practices?

Korean occupational therapy often integrates traditional Eastern wellness concepts with Western medical approaches. Notable differences include greater emphasis on family involvement in therapy, consideration of energy balance concepts alongside biomechanical principles, and cultural adaptations of functional activities. Korean therapists may incorporate traditional practices like modified tai chi movements or cultural activities into therapeutic interventions. They often demonstrate particular strength in technological adaptation and precision in therapeutic techniques.

What licensing or visa requirements apply for Korean occupational therapists working internationally?

Korean occupational therapists working internationally typically need: 1) Verification of their Korean credentials by the destination country’s regulatory body, 2) Possible completion of a bridging program or competency assessment, 3) Appropriate work visa based on professional qualifications, and 4) Demonstration of language proficiency for clinical practice. The process varies significantly by country, with some offering pathways for provisional practice while completing local requirements.

How can we support professional development for South Korean occupational therapists?

Effective professional development approaches include providing access to international continuing education opportunities, supporting membership in professional associations, creating mentorship connections with experienced therapists in your organization, offering clear pathways for specialization or advancement, and recognizing Korean credentials while encouraging complementary international certifications. Korean therapists typically value structured learning opportunities and formal recognition of advanced skills.

What cultural considerations are important when integrating Korean occupational therapists into our team?

Important cultural considerations include understanding Korean professional communication styles (which may be more formal and hierarchical), recognizing the value placed on group harmony and consensus, appreciating Korean approaches to therapeutic relationships, allowing for different communication patterns in team discussions, and acknowledging important Korean holidays and cultural observances. Taking time to explicitly discuss cultural expectations regarding feedback, decision-making, and professional advancement will help prevent misunderstandings.

How do salary expectations for South Korean occupational therapists compare internationally?

South Korean occupational therapy salaries are generally lower than those in North America, Australia, or Western Europe, but competitive within the Asian region. When Korean therapists work internationally, they typically expect compensation aligned with local standards rather than Korean scales. However, factors beyond base salary—including professional development opportunities, work-life balance, and career advancement potential—are often highly valued in employment decisions.

What are common specializations among South Korean occupational therapists?

Common specializations include pediatric therapy (particularly for developmental conditions and sensory processing disorders), neurorehabilitation (stroke and traumatic brain injury recovery), hand therapy, assistive technology implementation, ergonomics and industrial rehabilitation, and geriatric care. Korean therapists often demonstrate particular strength in technological adaptation, precision motor interventions, and integration of traditional wellness approaches with contemporary rehabilitation techniques.

How can we ensure effective communication with Korean occupational therapists?

Strategies for effective communication include providing bilingual clinical resources and terminology guides, establishing clear documentation templates and examples, using visual demonstrations alongside verbal instructions, allowing additional time for complex clinical discussions, implementing regular check-ins with opportunity for questions, and offering language support for technical conversations when needed. Korean therapists may initially be more reserved in group settings but quite forthcoming in one-on-one interactions.

What legal requirements should I be aware of when hiring occupational therapists in South Korea?

Beyond standard employment regulations, healthcare-specific requirements include verification of KAOT certification and Ministry of Health registration, compliance with patient privacy laws, appropriate professional liability coverage, and adherence to facility licensing requirements if providing direct services. Using Asanify’s EOR solution addresses the general employment compliance aspects while allowing you to focus on these healthcare-specific legal considerations.

Conclusion

Hiring occupational therapists from South Korea provides access to highly trained professionals who combine strong technical skills with a unique therapeutic perspective blending Eastern and Western approaches. These clinicians can enhance your healthcare services through their technological proficiency, attention to detail, and holistic treatment philosophies.

While navigating Korean employment regulations, professional standards, and cultural differences presents certain challenges, the clinical expertise and diverse perspective gained from these specialized professionals often delivers exceptional value for healthcare organizations.

For organizations without established legal presence in South Korea, Asanify’s Employer of Record solution provides the most efficient path to compliantly hiring and managing occupational therapy professionals. Our comprehensive service handles all employment administration, allowing you to focus on clinical integration and service delivery rather than navigating complex compliance requirements.

Whether you’re expanding rehabilitation services internationally, seeking innovative therapeutic approaches, or building specialized clinical teams, South Korean occupational therapists offer valuable expertise that can significantly enhance your healthcare delivery capabilities and patient outcomes.

Not to be considered as tax, legal, financial or HR advice. Regulations change over time so please consult a lawyer, accountant  or Labour Law  expert for specific guidance.