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 Enhance Parental Leave (SPL) schemes
Taiwan
- Amendment to the standard consent form for workers under the age of 18
Thailand
- Contributions to the Employee Welfare Fun (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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