APAC payroll newsletter 2026 Issue.1
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:
- China
- Paid caregiving leave introduced in Shanghai
- Reminder: Resident individuals can now confirm the special deductions for 2026
- Reminder: Resident-to-non-resident tax status change declaration due by 15 January 2026
- Hong Kong
- Hong Kong statutory holiday update for 2026
- Indonesia
- Minimum wage updates for FY 2026
- Mandatory digital tax administration (Coretax DJP)
- Japan
- Income tax law reform in 2026
- Change to the calculation method for dependent status under health insurance
- Child and childcare support contribution system
- Change to the old-age pension system for active employees
- Revised rail and bus fares on major railways
- Korea
- Minimum wage and insurance rate increases in 2026
- Malaysia
- Stamp duty voluntary disclosure programme (PKPS 2026)
- New Zealand
- Upcoming changes to the Holidays Act
- Philippines
- Holidays in the Philippines for 2026
- Updated De-Minimis provisions – increased ceiling of non-taxable benefits in the Philippines
- Singapore
- Increase to qualifying salaries for work visas from 2027
- Increase in CPF contribution rates for older workers from 2027
- Local Qualifying Salary to increase from $1,600 to $1,800 in 2026
- Taiwan
- Ministry of Finance introduces new tax measures to ease public burden and enhance taxpayer services
- Thailand
- Social security wage ceiling adjustment approved – effective January 2026
- New payment deadlines and reductions in Social Security Fund contributions due to severe flooding in southern Thailand
- Vietnam
- Update on employment income (salaries and wages)
- Update on income from business
- Update on income from capital transfer
- Update on income from winnings, royalties, inheritances and gifts
- Update on introduction of an additional category of taxable income – other incomes
- Update on other cases of tax exemption and reduction
