CHAPTER THREE: OPERATION OF BUSINESS ENTITIES WITH FOREIGN INVESTMENT

Article 23. Labor and Social Security Relations

1.  A business entity with foreign investment shall primarily employ citizens of Mongolia.  Expatriates may be hired for a job requiring special or high qualification. The Labor Coordination Office shall consider and decide this matter.

2. Matters of labor and social security with respect to  citizens of Mongolia who are employed by a business entity with foreign investment shall be governed by the laws of Mongolia.

3. Expatriates who are employed by a business entity with foreign investment shall be subject to income taxation in accordance with the laws of Mongolia and shall have the right to transfer their income abroad after paying tax.