APAC payroll newsletter 2026 Issue.3
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
- Australian payroll updates effective from 1 July 2026
- China
- 2025 Individual Income Tax (“IIT”) annual filing has started - due on 30 June
- The 2026 Social Insurance Base Declaration will take place from May to July
- Japan
- Upcoming changes to housing benefit in kind calculations for social insurance
- Customer harassment prevention measures to become mandatory
- Amendments to the whistleblower protection act: strengthening internal reporting systems
- Expansion of iDeCo eligibility age
- Increase in contribution limits for iDeCo, corporate defined contribution (DC) plans, and the national pension fund
- Expanded tax-exempt commuting allowances for vehicle commuters
- Korea
- Minimum wage in 2027
- Establishment of short-term parental leave (Effective 20 August 2026)
- Malaysia
- SKBBK (Skim Kemalangan Bukan Bencana Kerja) update
- New Zealand
- Proposes major reform of employment leave entitlements
- Singapore
- Progressive Wage Model (PWM) salary updates
- Taiwan
- Updated “Regulations of Leave-Taking of Workers”
- Thailand
- Cabinet approves three-year extension of double tax deduction for education and sports donations made via the e-Donation system
- New pension calculation formula for Social Security old-age benefits (CARE) has been approved by the Cabinet
- Thailand expands tax incentives to support social enterprises
- Vietnam
- Key personal income tax changes for employers and employees effective from 1 July 2026
Want to know more?
Sim Yee Yap Head, Outsourcing - Kuala Lumpur
