APAC Payroll newsletter Issue 2/2026

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