APAC Payroll newsletter Issue 3/2026

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