APAC payroll newsletter 2026 Issue.2

Key highlights:

• Australia  
  • Are you ready for Payday Super?
  • Common payroll pitfalls to avoid

• China  
  • Foreigners in seven Chinese provinces and municipalities can now complete accommodation registration online
  • Reminder - 2025 Individual Income Tax (“IIT”) annual filing has started
  • Foreign employees in Shanghai- quick guide to China permanent residence ID (Five-Star card)

• Hong Kong
  • New “468 Rule” for continuous employment (effective 18 January 2026)
  • Increase in statutory minimum wage (effective 1 May 2026)

• India
  • Key changes in labour law

• Indonesia
  • BPJS Ketenagakerjaan – Pension contribution ceiling update

• Japan
  • Change of minimum employment rate of employees with disabilities required by law
  • Expansion of the contribution limit for corporate defined contribution (DC) plans
  • Act on promotion of women’s participation and advancement in the workplace

• Korea
  • Adjustment in national pension base salary (effective from July 2026)
  • Expansion of tax-exempt limits for childbirth and childcare
  • Revision of the simplified tax rate table for employment income (effective 1 March 2026)

• Malaysia
  • Phased implementation of employee contribution rates

• New Zealand  
  • ACC earners’ levy increase
  • KiwiSaver minimum contribution rates

• Singapore
  • Retirement and re-employment ages to increase from 2026

• Taiwan
  • Foreign employees subject to pension contributions from 1 January

• Thailand  
  • Relief measure on Provident Fund (“PVF”) contributions due to severe flooding in southern Thailand
  • Personal income tax allowance for solar rooftop installation

• Vietnam  
  • Addition of public holiday – Vietnam Culture Day (24 November)
  • Increase in statutory base salary to VND 2,530,000 per month