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Links Labour Law Insider – Latest Tax, Payroll & Labour Law Updates
Welcome to Links’ Labour Law Insider, our quarterly publication. Our Q4 edition provides a detailed overview of key updates in taxation, labour law, payroll, and visa regulations, offering a clear and comprehensive summary of recent legislative changes to be aware of in Asia Pacific and the Middle East.
For further insights into market developments, we invite you to subscribe to our blog to stay informed on the latest HR news, or contact our team to learn more about how these changes may affect your business.
If you have any questions regarding the content please contact Bella Khan at [email protected] or Lynette Liew at [email protected].
From 1 July 2026, Australia’s government-funded Parental Leave Pay entitlement increased from 120 to 130 days, equivalent to 26 weeks.
The number of days reserved for the claimant’s partner also increased from 15 to 20 days.
Reference Link
The application period for Cambodia’s 2027 foreign employee quota opened on 1 September 2026 and will close on 30 November 2026. Employers that currently employ or intend to employ foreign nationals in 2027 must submit an application through the Foreign Workers Centralised Management System.
Foreign employees are generally limited to 10% of an employer’s Cambodian workforce, comprising 3% office employees, 6% skilled employees and 1% unskilled employees. Employers seeking to exceed this limit require special approval from the Ministry of Labour and Vocational Training.
Reference Link
The Biannual Labour Inspection Self-Declaration is a mandatory compliance requirement for enterprises, associations, and NGOs operating in Cambodia under the Ministry of Labour and Vocational Training.
Employers must utilise the digital SICMS framework to self-assess workplace practices against 31 core legal metrics before the December 31 deadline.
Reference Link
Effective 28 August 2026, Hong Kong enhanced its Heat Stress at Work Warning system by introducing two additional triggering conditions. When an Extremely Hot Weather Special Alert is in effect, the monitoring threshold for triggering a higher-level warning will be lowered.
When temperatures across Hong Kong generally reach 35°C or above, the warning level will automatically increase by one level. Employers must assess heat-stress risks for employees working in hot environments, implement appropriate preventive measures and retain assessment records.
Employers may face prosecution if they fail to provide suitable heat-stroke prevention measures and endanger employees’ health.
Reference Link
Under the Hong Kong 2026 Policy Address, the newborn bonus scheme has been extended for three years. Eligible firstborn children will continue to receive HK$20,000, while second and subsequent children born from 16 September 2026 will receive HK$30,000.
The Government has also proposed raising the child and additional child tax allowances for second and subsequent children from HK$140,000 to HK$160,000 from the 2026/27 year of assessment, subject to legislation. Childcare and after-school care will expand, alongside continued encouragement of family-friendly employment practices.
Reference Link
India’s Employees’ Provident Fund Organisation launched the Employees’ Enrolment Campaign 2026, which runs until 31 October 2026 and allows employers to voluntarily declare and enrol eligible employees previously left out of EPF coverage.
The campaign covers employees who met EPF membership conditions during the period from 1 April 2009 to 31 March 2026, provided they are alive and remain engaged with the establishment on the date of declaration. It applies to both existing EPFO-registered establishments and those coming under EPF coverage for the first time.
Where the employee’s share of past contributions was not deducted from wages, it will be waived. Employers must pay the employer’s share, applicable interest, administrative charges and a lump-sum penal damage of INR 100 per establishment. Employers that do not use the campaign by the deadline may face normal enforcement action and prosecution.
Reference Link
From 3 July 2026, Indonesia’s new labour inspection framework allows inspectors to seal equipment, stop work processes, suspend worker placement activities and remove non-compliant foreign workers from workplaces.
The maximum inspection period increased from three to 60 working days. Employers may also be required to complete labour compliance self-assessments through the SIAPkerja platform, subject to verification by labour inspectors.
Reference Link
From 27 August 2026, Indonesia revised the eligibility and recruitment requirements for its government-funded graduate internship programme.
The revised rules introduce participant validation and assessment during recruitment. Recipients who do not meet the programme requirements may be required to return the government funding they received.
Reference Link
From 1 October 2026, employers must inform part-time and fixed-term workers in writing, when they are hired or their contracts are renewed, that they may request an explanation of differences in treatment compared with regular employees. Failure to provide this notice may result in a fine of up to JPY100,000.
Reference Link
From 1 August 2026, the minimum daily basic allowance payable under Japan’s employment insurance system increased from JPY2,411 to JPY2,562.
The maximum daily allowance increased to:
Reference Link
From 1 September 2026, employers may submit advance applications for certification of Employment for Skill Development plans. Applicants must provide the required documents, including proof of membership in the relevant sector council and any additional documents required for their industry.
The Employment for Skill Development Programme will take effect on 1 April 2027 and replace the Technical Intern Training Programme for new participants. Employers intending to accept foreign workers under the new programme must obtain certification for their Employment for Skill Development plans.
Reference Link
Reference Link
From 28 July 2026, statutory maternity leave increased from 70 to 90 days. Sixty days must be taken immediately after childbirth, while employees may take the remaining 30 days either before or immediately after childbirth.
From 1 January 2027, statutory annual leave will increase according to length of service. Employees will initially receive six working days, increasing by one day for every two completed years of service, up to 12 working days after 12 years.
Reference Link
From 4 August 2026, eligible small and medium-sized employers in Macau can apply for a permanent maternity pay subsidy covering up to 20 days of an employee’s basic remuneration. The scheme applies to qualifying maternity events occurring on or after 28 July 2026, and applications must be submitted within 150 days of the event.
As a transitional measure, eligible employers can receive subsidies covering up to 34 days of basic remuneration for qualifying events occurring between 28 July and 31 December 2026.
Reference Link
Effective 1 July 2026, Shanghai’s monthly social security contribution base has been adjusted to a minimum of RMB 7,546 and a maximum of RMB 37,731. The 2025 average monthly wage for urban employees, used to calculate the contribution range, is RMB 12,577.
Employers participating in Shanghai’s social insurance system must declare contribution wages for all insured employees, generally based on each employee’s average monthly salary in the previous calendar year, subject to the new minimum and maximum limits.
Reference Link
Effective 1 January 2027, employees in Mainland China will be able to transfer their enterprise annuity personal accounts online nationwide when changing employers.
Applications and progress tracking will be available through national platforms including the National Social Insurance Public Service Platform, electronic social security cards and the 12333 app.
Reference Link
Private-sector employers in Selangor may choose whether to observe 1 September 2026 as an occasional public holiday declared following the state contingent’s overall victory at the 2026 Malaysia Games (SUKMA). Employers that choose to observe the holiday must provide employees with a paid public holiday on that date.
Under section 60D(1A) of the Employment Act 1955, employers may, with the employee’s consent, substitute 1 September 2026 with another working day as the paid public holiday.
Reference Link
By 31 August 2026, employees who wish to withdraw from SOCSO’s Non-Employment Injury Scheme (Lindung 24 Jam) must submit a liability waiver through the Lindung Faedah portal. Employees who do not opt out by the deadline will remain enrolled in the scheme.
Lindung 24 Jam provides 24-hour social security coverage for non-work-related accidents during an employee’s period of employment, inclung medical treatment, disability benefits, dependants’ benefits, funeral benefits, rehabilitation services and education benefits.
Reference Link
Until 31 December 2026, Malaysia will continue the Special Programme for Voluntary Declaration (PKPS) for Stamp Duty 2026. Instruments executed between 1 January 2023 and 31 December 2025 are eligible for a penalty exemption, provided the stamping process and stamp duty payment are completed within the 2026 calendar year.
Reference Link
On 30 June 2026, Malaysia’s Dewan Rakyat passed amendments to the Employment Insurance System (EIS) legislation introducing progressive fines for employers that fail to report job vacancies to PERKESO. The penalties are up to RM1,000 for a first offence, RM3,000 for a second offence, and RM5,000 for a third or subsequent offence, replacing the earlier proposal for a flat maximum fine of RM10,000.
Reference Link
From early 2027, New Zealand will introduce changes to the Recognised Seasonal Employer scheme in stages. New employers will initially receive one-year accreditation and may later qualify for three- or six-year accreditation, depending on their compliance history and operating record.
The Agreement to Recruit process will be simplified. Employers endorsed by the Ministry of Social Development will no longer need to provide evidence of advertising vacancies, while other employers must show that their vacancies were listed with the Ministry.
The changes will also introduce standard agreements covering costs recoverable from workers, allow workers to move between accredited employers in certain circumstances, permit incidental duties supporting their primary role and require internet access at worker accommodation.
Reference Link
On 8 July 2026, Saudi Arabia extended the deadline for regularising the status of certain expatriate workers’ work permits to 31 December 2026.
The extension covers workers whose permits expired more than 12 months ago and those who have not received a work permit within six months of joining an establishment.
Reference Link
From 30 June 2026, private-sector establishments employing five or more workers in covered engineering professions must meet a 30% Saudisation rate.
The requirement covers 46 engineering professions, including architectural, industrial, electronics, vehicle, marine, oil and gas and aerospace engineering. Covered Saudi employees must also hold accreditation from the Saudi Council of Engineers.
Reference Link
From 2029, Singapore will progressively increase the minimum annual leave entitlement for outsourced workers covered by the Progressive Wage Model (PWM) from 7 to 10 days.
The change will apply to eligible outsourced workers in the cleaning, security, landscape, lift and escalator, and waste management sectors, and is expected to benefit around 60% of outsourced workers in these sectors. Workers who already receive more generous annual leave benefits will not be affected.
Reference Link
Singapore will observe 11 gazetted public holidays in 2027, including 5 long weekends.
Employees covered by the Employment Act are entitled to 11 paid public holidays, while those required to work on a public holiday must be compensated in accordance with the law.
Reference Link
Effective 1 April 2027, migrant workers covered by Singapore’s enhanced Primary Care Plan will pay a standard co-payment of SGD5 for each physical clinic or telemedicine consultation.
Four appointed Anchor Operators will provide the services for five years. New enrolment and appointment-booking systems will also be introduced, while annual employer capitation rates will be reduced or remain unchanged for almost all employers.
Reference Link
Singapore Confirms New SG Child Support Package from April 2027
Singapore has confirmed the new SG Child Support Package, with payouts starting from April 2027. The package will replace the existing Baby Bonus Scheme and Large Families Scheme and provide up to SGD 62,000 in direct financial support for each Singapore Citizen child from birth to age 17, regardless of birth order.
The package includes a SGD 10,000 Baby Gift, SGD 2,000 in annual Child Credits from ages 1 to 16 (up to SGD 32,000), a SGD 5,000 Child Development Account (CDA) First Step Grant, up to SGD 5,000 in Government CDA co-matching, and a SGD 10,000 Post-Secondary Education Account (PSEA) top-up at age 17.
Together with existing benefits such as the MediSave Grant for Newborns and Edusave contributions, total direct government financial support will amount to around SGD 70,000 per Singapore Citizen child from birth to age 17.
Reference Link
Effective 1 January 2027, South Korea’s hourly minimum wage will increase to KRW10,700. This represents a 3.7% increase, or KRW380, from the current hourly minimum wage of KRW10,320.
Reference Link
Effective 1 July 2026, Taiwan’s new workplace bullying regulations require employers to establish procedures for preventing, reporting, investigating and handling workplace bullying complaints.
The rules also introduce a clearer definition of workplace bullying and require employers to take appropriate disciplinary action where complaints are substantiated.
Reference Link
Thailand has approved the continued observance of 12 August each year as an annual public holiday to commemorate the birthday of Her Majesty Queen Sirikit The Queen Mother and National Mother’s Day.
The holiday will be included in Thailand’s annual public holiday calendar and observed nationwide. Government offices, public-sector organisations and private businesses are expected to close in observance of the official holiday.
Reference Link
From September 2026, new beneficiaries of the Nafis Salary Support Scheme must earn at least AED6,000 per month. Maximum monthly support will be AED6,000 for bachelor’s degree holders, AED5,000 for diploma holders and AED4,000 for secondary school graduates.
Existing beneficiaries will transition to the revised rates gradually, with support reduced by AED500 every six months until the applicable rate is reached. Private-sector employers will also become responsible for paying their share of pension contributions for Emirati employees enrolled in the Nafis Subscription scheme.
The child allowance cap will be removed, while new salary support of up to AED3,000 per month will be available to eligible children of Emirati mothers and wives of Emirati nationals working in the private sector.
Reference Link
From 29 August to 2 September 2026, Vietnamese public employees will observe a five-day National Day holiday. The working day on Monday, 31 August 2026 will be rescheduled to Saturday, 22 August 2026.
Private-sector employers must arrange National Day leave in accordance with the Labour Code, determine the applicable holiday schedule and notify employees in advance, while ensuring employees receive their statutory National Day leave entitlement.
Reference Link
Effective 1 January 2027, Vietnam’s National Wage Council has agreed to increase regional minimum wages by 7.8%, subject to government approval.
The proposed monthly minimum wages are:
• VND 5.70 million in Region I (up from VND 5.31 million),
• VND 5.08 million in Region II (up from VND 4.73 million),
• VND 4.45 million in Region III (up from VND 4.14 million) and
• VND 4.00 million in Region IV (up from VND 3.70 million)
Reference Link
After ending the country’s long-standing two-child policy, Vietnam has now introduced expanded family benefits. Couples may now decide freely how many children to have, while women giving birth to a second child are entitled to seven months of maternity leave, up from six months, and paternity leave has been extended to 10 working days.
The law also introduces additional financial and healthcare support, including one-off cash bonuses of up to US$228 for eligible families, childcare assistance, and subsidies for prenatal and newborn screening. Nationwide rollout of the screening support is planned from January 2027.
Reference Link
Effective 1 July 2026, the National Assembly passed Resolution No. 28/2026/QH16, officially designating 24 November each year as “Vietnam Culture Day.” Employees in Vietnam will be entitled to a paid day off on this date.
Reference Link
If you have any questions with regards to the content in our Labour Law Insider or Links International’s HR Outsourcing services, please contact Bella Khan at [email protected] or Lynette Liew at [email protected].
If you’re interested in receiving our Labour Law Insider newsletter every quarter, please drop an email to [email protected] to be added to our mailing list.
Disclaimer: This publication has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice. This post contains links to other websites owned by third parties. The content of such third-party sites is not within Links International’s control, and we cannot and will not take responsibility for the information, content or personal information collected by third-party sites.
Welcome to Links’ Labour Law Insider, our quarterly publication. Our Q4 edition provides a detailed overview of key updates in taxation, labour law, payroll, and visa regulations, offering a clear and comprehensive summary of recent legislative changes to be aware of in Asia Pacific and the Middle East.
For further insights into market developments, we invite you to subscribe to our blog to stay informed on the latest HR news, or contact our team to learn more about how these changes may affect your business.
- Australia
- Australia Extends Government-Funded Parental Leave
- Cambodia
- Cambodia Opens Applications for 2027 Foreign Employee Quotas
- Labour Inspection Self Declaration for December 2026
- Hong Kong
- Hong Kong Enhances Workplace Heat-Stress Warning System
- Hong Kong Announces New Family and Fertility Measures
- India
- India Extends EPFO Enrolment Campaign
- Indonesia
- Indonesia Introduces New Labour Inspection Framework
- Indonesia Revises Graduate Internship Progamme Requirements
- Japan
- Japan Strengthens Protections For Part-Time and Fixed-Term Workers
- Japan Raises Unemployment Insurance Daily Benefit Limits
- Japan Opens Advance Applications Under New Foreign Worker Programme
- Amendments to HR-Related Laws and Regulations Effective 1 October 2026
- Macau
- Macau Increases Maternity and Annual Leave Entitlements
- Macau Introduces Permanent Maternity Pay Subsidy
- Mainland China
- Shanghai Updates Social Security Contribution Base
- Mainland China Introduces New Rules for Transferring Enterprise Annuity Accounts
- Malaysia
- Malaysia Allows Selangor Employers to Substitute 1 September Public Holiday
- Malaysia Sets 31 August Deadline to Opt Out of Lindung 24 Jam
- Malaysia Extends Stamp Duty Voluntary Disclosure Programme to End-2026
- Malaysia Introduces Progessive Fines for Unreported Job Vacancies
- New Zealand
- New Zealand Updates Recognised Seasonal Employer Scheme
- Saudi Arabia
- Saudi Arabia Extends Work Permit Regularisation Deadline
- Saudi Arabia Raises Saudisation Rate for Engineering Professions
- Singapore
- Singapore to Increase Annual Leave for Outsourced PWM Workers From 2029
- Singapore Announces 11 Public Holidays for 2027
- Singapore Enhances Healthcare Plan for Migrant Workers
- Singapore Confirms New SG Child Support Package from April 2027
- South Korea
- South Korea Sets 2027 Minimum Wage at KRW 10,700 per hour
- Taiwan
- Taiwan Introduces New Workplace Bullying Rules
- Thailand
- Thailand Confirms 12 August as Annual Public Holiday
- United Arab Emirates
- UAE Revises Nafis Support for Emirati Employees
- Vietnam
- Vietnam Announces Five-Day National Day Holiday for 2026
- Vietnam Approves 7.8% Regional Minimum Wage Increase for 2027
- Vietnam Introduces Expanded Family Benefits
- Vietnam Culture Day as a Paid Public Holiday
If you have any questions regarding the content please contact Bella Khan at [email protected] or Lynette Liew at [email protected].
AUSTRALIA
Australia Extends Government-Funded Parental Leave
From 1 July 2026, Australia’s government-funded Parental Leave Pay entitlement increased from 120 to 130 days, equivalent to 26 weeks.
The number of days reserved for the claimant’s partner also increased from 15 to 20 days.
Reference Link
Need to simplify your HR and Payroll? Click here to learn more.
CAMBODIA
Cambodia Opens Applications for 2027 Foreign Employee Quotas
The application period for Cambodia’s 2027 foreign employee quota opened on 1 September 2026 and will close on 30 November 2026. Employers that currently employ or intend to employ foreign nationals in 2027 must submit an application through the Foreign Workers Centralised Management System.
Foreign employees are generally limited to 10% of an employer’s Cambodian workforce, comprising 3% office employees, 6% skilled employees and 1% unskilled employees. Employers seeking to exceed this limit require special approval from the Ministry of Labour and Vocational Training.
Reference Link
Labour Inspection Self Declaration for December 2026
The Biannual Labour Inspection Self-Declaration is a mandatory compliance requirement for enterprises, associations, and NGOs operating in Cambodia under the Ministry of Labour and Vocational Training.
Employers must utilise the digital SICMS framework to self-assess workplace practices against 31 core legal metrics before the December 31 deadline.
Reference Link
Need to simplify your HR and Payroll? Click here to learn more.
HONG KONG
Hong Kong Enhances Workplace Heat-Stress Warning System
Effective 28 August 2026, Hong Kong enhanced its Heat Stress at Work Warning system by introducing two additional triggering conditions. When an Extremely Hot Weather Special Alert is in effect, the monitoring threshold for triggering a higher-level warning will be lowered.
When temperatures across Hong Kong generally reach 35°C or above, the warning level will automatically increase by one level. Employers must assess heat-stress risks for employees working in hot environments, implement appropriate preventive measures and retain assessment records.
Employers may face prosecution if they fail to provide suitable heat-stroke prevention measures and endanger employees’ health.
Reference Link
Hong Kong Announces New Family and Fertility Measures
Under the Hong Kong 2026 Policy Address, the newborn bonus scheme has been extended for three years. Eligible firstborn children will continue to receive HK$20,000, while second and subsequent children born from 16 September 2026 will receive HK$30,000.
The Government has also proposed raising the child and additional child tax allowances for second and subsequent children from HK$140,000 to HK$160,000 from the 2026/27 year of assessment, subject to legislation. Childcare and after-school care will expand, alongside continued encouragement of family-friendly employment practices.
Reference Link
Seeking to simplify your HR administration and payroll processes in Hong Kong? Contact our professional payroll team now!
INDIA
India Extends EPFO Enrolment Campaign
India’s Employees’ Provident Fund Organisation launched the Employees’ Enrolment Campaign 2026, which runs until 31 October 2026 and allows employers to voluntarily declare and enrol eligible employees previously left out of EPF coverage.
The campaign covers employees who met EPF membership conditions during the period from 1 April 2009 to 31 March 2026, provided they are alive and remain engaged with the establishment on the date of declaration. It applies to both existing EPFO-registered establishments and those coming under EPF coverage for the first time.
Where the employee’s share of past contributions was not deducted from wages, it will be waived. Employers must pay the employer’s share, applicable interest, administrative charges and a lump-sum penal damage of INR 100 per establishment. Employers that do not use the campaign by the deadline may face normal enforcement action and prosecution.
Reference Link
Have an entity in India? Simplify your HR operations by outsourcing your payroll!
INDONESIA
Indonesia Introduces New Labour Inspection Framework
From 3 July 2026, Indonesia’s new labour inspection framework allows inspectors to seal equipment, stop work processes, suspend worker placement activities and remove non-compliant foreign workers from workplaces.
The maximum inspection period increased from three to 60 working days. Employers may also be required to complete labour compliance self-assessments through the SIAPkerja platform, subject to verification by labour inspectors.
Reference Link
Indonesia Revises Graduate Internship Progamme Requirements
From 27 August 2026, Indonesia revised the eligibility and recruitment requirements for its government-funded graduate internship programme.
The revised rules introduce participant validation and assessment during recruitment. Recipients who do not meet the programme requirements may be required to return the government funding they received.
Reference Link
Have a business operating from Indonesia? Outsource your payroll to see how much you can save!
JAPAN
Japan Strengthens Protections For Part-Time and Fixed-Term Workers
From 1 October 2026, employers must inform part-time and fixed-term workers in writing, when they are hired or their contracts are renewed, that they may request an explanation of differences in treatment compared with regular employees. Failure to provide this notice may result in a fine of up to JPY100,000.
Reference Link
Japan Raises Unemployment Insurance Daily Benefit Limits
From 1 August 2026, the minimum daily basic allowance payable under Japan’s employment insurance system increased from JPY2,411 to JPY2,562.
The maximum daily allowance increased to:
- JPY7,450 for claimants under 30,
- JPY8,270 for those aged 30 to 44,
- JPY9,110 for those aged 45 to 59 and
- JPY7,830 for those aged 60 to 64.
Reference Link
Japan Opens Advance Applications Under New Foreign Worker Programme
From 1 September 2026, employers may submit advance applications for certification of Employment for Skill Development plans. Applicants must provide the required documents, including proof of membership in the relevant sector council and any additional documents required for their industry.
The Employment for Skill Development Programme will take effect on 1 April 2027 and replace the Technical Intern Training Programme for new participants. Employers intending to accept foreign workers under the new programme must obtain certification for their Employment for Skill Development plans.
Reference Link
Amendments to HR-Related Laws and Regulations Effective 1 October 2026
Act on Improvement of Personnel Management for Part-Time and Fixed-Term Workers, etc.
- Add a requirement to explicitly state, at the time of hiring or similar occasions, that the worker may request an explanation regarding the details and reasons for any differences in treatment.
- To renew the current employment contract.
- Part-time employees and EOR employees only
- Review the guidelines on equal pay for equal work (regarding bonuses, retirement allowances, various allowances, fringe benefits, etc.)
- To clearly specify that the following items are included in the compensation and benefits package:
- Bonuses, retirement allowances, accident-free allowances, family allowances, housing allowances, sick leave, summer and winter holidays, and awards.
- Improved compensation based on fair evaluation and enhanced explanation methods
- Explanation regarding differences in treatment shall be provided either orally or through the provision of documentation.
Comprehensive Law for the Promotion of Labour Policies and the Law Concerning Equal Employment Opportunities for Men and Women
- Mandating measures for employers to prevent customer harassment
- Stipulate this in the work rules and make it known to employees.
- Establish a consultation system and make it known to employees.
- Employers mandated to implement measures to prevent sexual harassment against job seekers and others.
Employees’ Pension Insurance Act / Health Insurance Act
- Plans are underway to abolish the monthly wage requirement of 88,000 yen or more for social insurance enrollment for short-term workers.
- For clients with 51 or more social insurance insured persons, if part-time employees have not been enrolled in the social insurance system, it is necessary to verify the wage amounts of the eligible individuals.
Reference Link
Planning to expand your business into Japan? Learn more about how our professional HR team can help!
MACAU
Macau Increases Maternity and Annual Leave Entitlements
From 28 July 2026, statutory maternity leave increased from 70 to 90 days. Sixty days must be taken immediately after childbirth, while employees may take the remaining 30 days either before or immediately after childbirth.
From 1 January 2027, statutory annual leave will increase according to length of service. Employees will initially receive six working days, increasing by one day for every two completed years of service, up to 12 working days after 12 years.
Reference Link
Macau Introduces Permanent Maternity Pay Subsidy
From 4 August 2026, eligible small and medium-sized employers in Macau can apply for a permanent maternity pay subsidy covering up to 20 days of an employee’s basic remuneration. The scheme applies to qualifying maternity events occurring on or after 28 July 2026, and applications must be submitted within 150 days of the event.
As a transitional measure, eligible employers can receive subsidies covering up to 34 days of basic remuneration for qualifying events occurring between 28 July and 31 December 2026.
Reference Link
Planning to expand your business into Macau? Learn more about how our professional HR team can help!
MAINLAND CHINA
Shanghai Updates Social Security Contribution Base
Effective 1 July 2026, Shanghai’s monthly social security contribution base has been adjusted to a minimum of RMB 7,546 and a maximum of RMB 37,731. The 2025 average monthly wage for urban employees, used to calculate the contribution range, is RMB 12,577.
Employers participating in Shanghai’s social insurance system must declare contribution wages for all insured employees, generally based on each employee’s average monthly salary in the previous calendar year, subject to the new minimum and maximum limits.
Reference Link
Mainland China Introduces New Rules for Transferring Enterprise Annuity Accounts
Effective 1 January 2027, employees in Mainland China will be able to transfer their enterprise annuity personal accounts online nationwide when changing employers.
Applications and progress tracking will be available through national platforms including the National Social Insurance Public Service Platform, electronic social security cards and the 12333 app.
Reference Link
Planning to expand your business into China? Learn more about how our professional HR team can help!
MALAYSIA
Malaysia Allows Selangor Employers to Substitute 1 September Public Holiday
Private-sector employers in Selangor may choose whether to observe 1 September 2026 as an occasional public holiday declared following the state contingent’s overall victory at the 2026 Malaysia Games (SUKMA). Employers that choose to observe the holiday must provide employees with a paid public holiday on that date.
Under section 60D(1A) of the Employment Act 1955, employers may, with the employee’s consent, substitute 1 September 2026 with another working day as the paid public holiday.
Reference Link
Malaysia Sets 31 August Deadline to Opt Out of Lindung 24 Jam
By 31 August 2026, employees who wish to withdraw from SOCSO’s Non-Employment Injury Scheme (Lindung 24 Jam) must submit a liability waiver through the Lindung Faedah portal. Employees who do not opt out by the deadline will remain enrolled in the scheme.
Lindung 24 Jam provides 24-hour social security coverage for non-work-related accidents during an employee’s period of employment, inclung medical treatment, disability benefits, dependants’ benefits, funeral benefits, rehabilitation services and education benefits.
Reference Link
Malaysia Extends Stamp Duty Voluntary Disclosure Programme to End-2026
Until 31 December 2026, Malaysia will continue the Special Programme for Voluntary Declaration (PKPS) for Stamp Duty 2026. Instruments executed between 1 January 2023 and 31 December 2025 are eligible for a penalty exemption, provided the stamping process and stamp duty payment are completed within the 2026 calendar year.
Reference Link
Malaysia Introduces Progessive Fines for Unreported Job Vacancies
On 30 June 2026, Malaysia’s Dewan Rakyat passed amendments to the Employment Insurance System (EIS) legislation introducing progressive fines for employers that fail to report job vacancies to PERKESO. The penalties are up to RM1,000 for a first offence, RM3,000 for a second offence, and RM5,000 for a third or subsequent offence, replacing the earlier proposal for a flat maximum fine of RM10,000.
Reference Link
We can help your business in Malaysia grow! Learn more.
NEW ZEALAND
New Zealand Updates Recognised Seasonal Employer Scheme
From early 2027, New Zealand will introduce changes to the Recognised Seasonal Employer scheme in stages. New employers will initially receive one-year accreditation and may later qualify for three- or six-year accreditation, depending on their compliance history and operating record.
The Agreement to Recruit process will be simplified. Employers endorsed by the Ministry of Social Development will no longer need to provide evidence of advertising vacancies, while other employers must show that their vacancies were listed with the Ministry.
The changes will also introduce standard agreements covering costs recoverable from workers, allow workers to move between accredited employers in certain circumstances, permit incidental duties supporting their primary role and require internet access at worker accommodation.
Reference Link
We can help your business in Malaysia grow! Learn more.
SAUDI ARABIA
Saudi Arabia Extends Work Permit Regularisation Deadline
On 8 July 2026, Saudi Arabia extended the deadline for regularising the status of certain expatriate workers’ work permits to 31 December 2026.
The extension covers workers whose permits expired more than 12 months ago and those who have not received a work permit within six months of joining an establishment.
Reference Link
Saudi Arabia Raises Saudisation Rate for Engineering Professions
From 30 June 2026, private-sector establishments employing five or more workers in covered engineering professions must meet a 30% Saudisation rate.
The requirement covers 46 engineering professions, including architectural, industrial, electronics, vehicle, marine, oil and gas and aerospace engineering. Covered Saudi employees must also hold accreditation from the Saudi Council of Engineers.
Reference Link
Our Middle East team can help your business further streamline HR operations.
SINGAPORE
Singapore to Increase Annual Leave for Outsourced PWM Workers From 2029
From 2029, Singapore will progressively increase the minimum annual leave entitlement for outsourced workers covered by the Progressive Wage Model (PWM) from 7 to 10 days.
The change will apply to eligible outsourced workers in the cleaning, security, landscape, lift and escalator, and waste management sectors, and is expected to benefit around 60% of outsourced workers in these sectors. Workers who already receive more generous annual leave benefits will not be affected.
Reference Link
Singapore Announces 11 Public Holidays for 2027
Singapore will observe 11 gazetted public holidays in 2027, including 5 long weekends.
Employees covered by the Employment Act are entitled to 11 paid public holidays, while those required to work on a public holiday must be compensated in accordance with the law.
Reference Link
Singapore Enhances Healthcare Plan for Migrant Workers
Effective 1 April 2027, migrant workers covered by Singapore’s enhanced Primary Care Plan will pay a standard co-payment of SGD5 for each physical clinic or telemedicine consultation.
Four appointed Anchor Operators will provide the services for five years. New enrolment and appointment-booking systems will also be introduced, while annual employer capitation rates will be reduced or remain unchanged for almost all employers.
Reference Link
Singapore Confirms New SG Child Support Package from April 2027
Singapore Confirms New SG Child Support Package from April 2027
Singapore has confirmed the new SG Child Support Package, with payouts starting from April 2027. The package will replace the existing Baby Bonus Scheme and Large Families Scheme and provide up to SGD 62,000 in direct financial support for each Singapore Citizen child from birth to age 17, regardless of birth order.
The package includes a SGD 10,000 Baby Gift, SGD 2,000 in annual Child Credits from ages 1 to 16 (up to SGD 32,000), a SGD 5,000 Child Development Account (CDA) First Step Grant, up to SGD 5,000 in Government CDA co-matching, and a SGD 10,000 Post-Secondary Education Account (PSEA) top-up at age 17.
Together with existing benefits such as the MediSave Grant for Newborns and Edusave contributions, total direct government financial support will amount to around SGD 70,000 per Singapore Citizen child from birth to age 17.
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SOUTH KOREA
South Korea Sets 2027 Minimum Wage at KRW 10,700 per hour
Effective 1 January 2027, South Korea’s hourly minimum wage will increase to KRW10,700. This represents a 3.7% increase, or KRW380, from the current hourly minimum wage of KRW10,320.
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TAIWAN
Taiwan Introduces New Workplace Bullying Rules
Effective 1 July 2026, Taiwan’s new workplace bullying regulations require employers to establish procedures for preventing, reporting, investigating and handling workplace bullying complaints.
The rules also introduce a clearer definition of workplace bullying and require employers to take appropriate disciplinary action where complaints are substantiated.
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THAILAND
Thailand Confirms 12 August as Annual Public Holiday
Thailand has approved the continued observance of 12 August each year as an annual public holiday to commemorate the birthday of Her Majesty Queen Sirikit The Queen Mother and National Mother’s Day.
The holiday will be included in Thailand’s annual public holiday calendar and observed nationwide. Government offices, public-sector organisations and private businesses are expected to close in observance of the official holiday.
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UNITED ARAB EMIRATES
UAE Revises Nafis Support for Emirati Employees
From September 2026, new beneficiaries of the Nafis Salary Support Scheme must earn at least AED6,000 per month. Maximum monthly support will be AED6,000 for bachelor’s degree holders, AED5,000 for diploma holders and AED4,000 for secondary school graduates.
Existing beneficiaries will transition to the revised rates gradually, with support reduced by AED500 every six months until the applicable rate is reached. Private-sector employers will also become responsible for paying their share of pension contributions for Emirati employees enrolled in the Nafis Subscription scheme.
The child allowance cap will be removed, while new salary support of up to AED3,000 per month will be available to eligible children of Emirati mothers and wives of Emirati nationals working in the private sector.
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VIETNAM
Vietnam Announces Five-Day National Day Holiday for 2026
From 29 August to 2 September 2026, Vietnamese public employees will observe a five-day National Day holiday. The working day on Monday, 31 August 2026 will be rescheduled to Saturday, 22 August 2026.
Private-sector employers must arrange National Day leave in accordance with the Labour Code, determine the applicable holiday schedule and notify employees in advance, while ensuring employees receive their statutory National Day leave entitlement.
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Vietnam Approves 7.8% Regional Minimum Wage Increase for 2027
Effective 1 January 2027, Vietnam’s National Wage Council has agreed to increase regional minimum wages by 7.8%, subject to government approval.
The proposed monthly minimum wages are:
• VND 5.70 million in Region I (up from VND 5.31 million),
• VND 5.08 million in Region II (up from VND 4.73 million),
• VND 4.45 million in Region III (up from VND 4.14 million) and
• VND 4.00 million in Region IV (up from VND 3.70 million)
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Vietnam Introduces Expanded Family Benefits
After ending the country’s long-standing two-child policy, Vietnam has now introduced expanded family benefits. Couples may now decide freely how many children to have, while women giving birth to a second child are entitled to seven months of maternity leave, up from six months, and paternity leave has been extended to 10 working days.
The law also introduces additional financial and healthcare support, including one-off cash bonuses of up to US$228 for eligible families, childcare assistance, and subsidies for prenatal and newborn screening. Nationwide rollout of the screening support is planned from January 2027.
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Vietnam Culture Day as a Paid Public Holiday
Effective 1 July 2026, the National Assembly passed Resolution No. 28/2026/QH16, officially designating 24 November each year as “Vietnam Culture Day.” Employees in Vietnam will be entitled to a paid day off on this date.
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