What Are the Key Penalties for Overtime and Tax Non-Compliance in Bhutan?

Compliance with payroll, overtime and tax requirements is an important responsibility for employers operating in Bhutan. Errors in overtime payments, wage records, tax withholding or tax filings can create financial liabilities and, in some cases, offences under Bhutanese law.

For employers, understanding the applicable requirements and maintaining accurate payroll records can help reduce the risk of penalties.