APAC payroll newsletter 2025 Issue. 3
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APAC payroll newsletter 2025 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
- National Minimum Wage and Modern Award rates increase announced
China
- Continually implementing the unemployment insurance policy to stabilise employment
- Reminder for Individual Income Tax (“IIT”) returns for enterprise employees’ equity incentives
- Further enhancements to policies are published to support the stabilisation of employment
Hong Kong
- Employment law update: HK revises “Continuous Contract” definition- from 418 to 468 Rule
Indonesia
- BSU 2025: Government wage subsidy returns to support workers
Japan
- Changes to childcare and caregivers leave laws
- Change in the restriction period for unemployment benefits
Korea
- Adjustment in National Pension base salary effective from July 2025
Malaysia
- 1:3 Internship policy
- Stamp duty exemption for employment contracts finalised prior to 1 January 2025
Philippines
- Declaration of Sunday, 27 July 2025 as a special non-working day
Singapore
- Increase in S Pass qualifying salary and levy
Taiwan
- Principles for determination in cases where multiple taxpayers claim exemption for dependent in the same tax year effective from 23 April 2025
Thailand
- Thailand implements new minimum wage effective 1 July 2025
- New BOI Regulations for expatriate employment in Thailand
Vietnam
- Use of Personal Identification Number instead of Tax Code from 1 July 2025
- New regulations on PIT withholding vouchers starting from 1 June 2025
- A recap of the key highlights of the Social Insurance Law 2024
- A recap of the key highlights of the Health Insurance Law 2024
Contact us
Draft decree on Digital Identification
On October 3, 2025, the Ministry of Public Security released the first draft amendment to the Decree No. 69/2024/ND-CP (“Decree 69”) on electronic identification and authentication (“the First Draft”).
VAT rate on services to EPEs
According to the new guidance under Decree No. 181/2025/ND-CP, the application of the 0% Value Added Tax (“VAT”) rate for services provided to Export Processing Enterprises (“EPE”) has been updated.
Tax & Legal updates - Issue October 2025
Stay up to date with the latest tax guidance from Vietnam’s authorities, featuring key updates on Corporate Income Tax (CIT), Value Added Tax (VAT) and other important regulations released in October 2025.
New VAT rules on Non-cash payment evidence
According to Decree 181, the regulations on input VAT deduction in cases of deferred payment for goods and services have undergone significant changes. This is a point that businesses may easily overlook, potentially resulting in non-compliance with the conditions for input VAT deduction
Tax & Legal updates - Issue September 2025
Stay up to date with the latest tax guidance from Vietnam’s authorities, featuring key updates on Corporate Income Tax (CIT), Value Added Tax (VAT), Personal Income Tax (PIT) and other important regulations released in September 2025.