APAC payroll newsletter 2025 Vol. 4

Key highlights:

Australia

• Payday Super Laws passed the parliament

China

• New base of social contribution for 2025 in Beijing and Shanghai is announced
• Shanghai has launched a new childbirth support policy to lighten the burden of enterprises

Indonesia

• Income tax incentives Article 21 borne by the government

Japan

• The income tax law reform in 2025
• Change in tax table in 2026
• Changes Change in the scope of submission for the certificate of withholding income tax on severance payments
• Discontinuation of the issue of health insurance cards
• The limit of annual income for dependent status under health insurance will change
• Minimum hourly wages update

Malaysia

• Final reminder: Stamp duty on employment contracts
• Mandatory EPF contributions for non-Malaysian employees – effective October 2025

New Zealand

• Minimum wage increase
• ACC Earners’ levy
• Fringe Benefit tax updates

Singapore

• Review of Singapore Employment Act 1968
• Changes to qualifying salaries & levy rates for S Pass

Taiwan

• Minimum wage adjustment announcement
• Flexible parental leave and family care arrangements

Thailand  

• Postponement of the commencement date for the Employee Welfare Fund Contributions to 1 October 2026
• Thailand introduces personal income tax exemption for digital asset transfers to boost investment and financial innovation
• Draft amendment to the parental leave provisions
• New tax deduction to promote Thailand domestic tourism from 29 October– 15 December 2025

Vietnam

• Official reduction of Trade Union Dues effective from 1 July 2025
• Early effective provisions (1 January 2026) in the Draft Law on Personal Income Tax
• Increase in family circumstance deductions from 1 January 2026
• Increase in regional minimum wage from 1 January 2026