APAC payroll newsletter 2025 Issue. 2
Our APAC payroll newsletter helps provide important updates on the latest regulatory changes and best practices that have influenced payroll operations in the APAC region over the past quarter. Our commitment is to keep you well-informed and empowered in navigating the evolving payroll sector.
Key highlights:
- Australia
- New penalties for underpayment of wages (including criminal convictions) and shield laws for small business employers
- 2025-2026 Australian Federal Budget tax & superannuation brief
- China
- Shanghai continues to implement comprehensive measures to lighten the burden of enterprises
- Reminder - 2024 Individual income final settlement
- Hong Kong
- Abolition of Mandatory Provident Fund arrangement
- India
- Salary amendments from Union Budget FY2025-26
- Japan
- Change of health/care insurance premiums (provided by Japan Health Insurance Association)
- Change of employment insurance premiums (provided by Japan Labor Authority)
- Changes to childcare and caregivers leave laws (from April 2025)
- Requirement for employment instrument that supports elderly persons
- Change of minimum employment rate of employees with disabilities required by law
- Korea
- National Pension reform
- Malaysia
- Tax audit framework on income tax and employer
- Philippines
- Updates to holidays in the Philippines for Q2/2025
- Singapore
- Update on Changes to Government-Paid Paternity Leave (GPPL) and Enhanced Parental Leave (SPL) schemes
- Taiwan
- Amendment to the standard consent form for workers under the age of 18
- Thailand
- Contributions to the Employee Welfare Fund (EWF) will commence on 1 October 2025
- Vietnam
- Circular No. 86/2024/TT-BTC – Regulations on tax registration effective from 6 February 2025
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