2026 Statutory Updates for the APAC Region

Here’s a collection of 2026 statutory updates for the APAC region

As we move into 2026, Asia-Pacific governments are introducing a variety of updates that will affect international employers in the region. These include changes to minimum wages, social security contributions, visa and work permit processes, tax and reporting obligations, and labour protections. Staying informed and taking early action will be essential for managing cross-border operations across APAC markets.

Japan 2026 Statutory Updates

Effective April 2026

Japan to Increase Visa Issuance Fees in Fiscal Year 2026

The Japanese government has announced it will raise visa issuance fees beginning in April 2026 to align with global standards and cover increased administrative costs.

Key Updates:

• The fee increase will apply to a range of visas, including short-term and long-term categories.
• Revised visa fees are expected to be announced closer to the implementation date.
• The change will take effect from April 2026, coinciding with the start of Japan’s 2026 fiscal year.
• The Ministry of Foreign Affairs states that the adjustment is aimed at improving consular services and reflecting current operating costs.
• Employers and foreign nationals planning to apply for visas in Japan after March 2026 should factor in potential cost increases.

Source: BAL

Effective Fiscal Year Ending March 2026

Voluntary Adoption of Sustainability Disclosure Standards for Large Listed Companies

The Sustainability Standards Board of Japan (SSBJ) announced on March 3, 2025, the country’s first sustainability disclosure standards, aligned with the ISSB’s IFRS Sustainability Disclosure Standards. These standards cover Governance, Strategy, Risk Management, and Metrics & Targets, focusing on core sustainability risks and climate-related disclosures. For the fiscal year ending March 2026, adoption of the SSBJ standards is voluntary, but companies are encouraged to begin reporting in preparation for future mandatory requirements.

Key Updates:

• Voluntary application of the SSBJ Standards begins for large listed companies in the fiscal year ending March 31, 2026.
  
• Mandatory application for companies with a market capitalisation of JPY3 trillion or more (69 companies) will begin in the fiscal year ending March 31, 2027.
  
• Subsequent mandatory application phases:
  
  • JPY1 trillion+ market cap (179 companies) in FY ending March 31, 2028.
    
  • JPY500 billion+ market cap (294 companies) in FY ending March 31, 2029.
    
• Reporting must include governance structures, strategy, risk management practices, and metrics/targets related to sustainability and climate.
  
• Companies are advised to start preparing internal data collection and reporting processes in FY 2026 to ensure readiness for mandatory disclosure.
  

Source: Japan Financial Services Agency

Vietnam 2026 Statutory Updates

Effective January 2026

Vietnam Raises Minimum Monthly and Hourly Wages Across All Regions

The Government of Vietnam has issued Decree No. 293/2025/ND-CP, signed by Deputy Prime Minister Ho Duc Phoc on 10 November 2025, to revise the minimum wage rates for employees working under labour contracts. The new wage levels will take effect from 1 January 2026.

Key Updates:

• The updated decree sets out both minimum monthly and hourly wages by region, replacing previous rates.
• New minimum monthly wages:
  • Region I: VND 5,310,000
  • Region II: VND 4,730,000
  • Region III: VND 4,140,000
  • Region IV: VND 3,700,000
• New minimum hourly wages:
  • Region I: VND 25,500
  • Region II: VND 22,700
  • Region III: VND 20,000
  • Region IV: VND 17,800
• These wages apply to employees working under labour contracts in accordance with the Labour Code.
• The list of provinces and cities in each region is defined in the Appendix of the decree.
• Employers are advised to review payroll structures and employment contracts to ensure full compliance from 1 January 2026.

Source: Government of Vietnam

Effective March 2026

Vietnam to Raise Monthly Personal Income Tax Deductions

The Government of Vietnam has proposed an increase in monthly personal income tax (PIT) deductions, set to take effect from March 2026, to better reflect economic conditions and rising living expenses.

Key Points:

• The standard deduction for taxpayers will increase from VND 11 million to VND 15 million per month.
• The deduction for each dependent will rise from VND 4.4 million to VND 6 million per month.
• The adjustment aims to ease the tax burden on low- and middle-income earners and account for inflation since the last revision in 2020.
• The changes are included in a draft amendment to Vietnam’s Personal Income Tax Law, currently undergoing public consultation.
• If approved, the new deductions will apply to taxable income starting March 2026.

Source: Government of Vietnam

Singapore 2026 Statutory Updates

Effective 1 January 2026

Singapore Increases CPF Contribution Limits and Rates

The Government of Singapore has announced adjustments to Central Provident Fund (CPF) contribution policies, including an increase to the Ordinary Wage (OW) ceiling and higher contribution rates for older workers, as part of ongoing retirement adequacy reforms for 2026.

Key Points:

• Monthly Ordinary Wage (OW) ceiling increases from SGD 7,400 to SGD 8,000, the final step in a phased increase since 2023.
• Contribution rate changes for employees aged 55–65:
  • Age 55–60: total rate rises from 32.5% to 34%, consisting of 16.5% by employer and 18% by employee.
  • Age 60–65: total rate rises from 23.5% to 25%, consisting of 12.5% by employer and 12.5% by employee.
• Increases for employees aged 55–65 are fully allocated to the Retirement Account (RA) up to the Full Retirement Sum (FRS); if the FRS is already met, contributions are channelled to the Ordinary Account.

Source: CPF Board

Effective 1 January 2026 (YA 2026 submission 1–March 2026)

Auto-Inclusion Scheme (AIS) Enhancements and IRAS Filing Updates

The Inland Revenue Authority of Singapore (IRAS) and CPF Board have expanded the Auto-Inclusion Scheme (AIS) for Year of Assessment 2026, improving data pre-filling and widening participation. IRAS has also released updated filing formats for the Return of Employee’s Remuneration (Form IR8A) and the Tax Clearance Form (IR21), ensuring employers can accurately report employee remuneration and tax details for YA 2026.

Key Points:

• Employers may register for AIS year-round.
• AIS will pre-fill both CPF Board and MOM foreign employee data for subscribing employers.
• Mandatory participation applies to employers with 5+ employees in 2025 or those who receive a filing notice.
• Submission window for AIS YA 2026: 1 February – 1 March 2026.
• Employers must file remuneration for all employees using Form IR8A with Appendix 8A/8B or Form IR8S (for periods prior to YA 2026). The form must also be provided to employees by 1 March 2026.
• Employers must use the revised IR21 form to report remuneration details of non-Singaporean employees who are ceasing employment or leaving Singapore. The same form may also be used to submit information for previous years if filings were missed.

Source: IRAS and Ramco

Effective 30 January 2026

No-Boarding Directives (NBDs) Implementation

The Immigration & Checkpoints Authority (ICA) will issue No-Boarding Directives to airlines and ferry operators to bar travellers who do not meet Singapore entry requirements, including foreign employees without valid work passes.

Key Points:

• ICA will prevent ineligible travellers from boarding Singapore-bound flights and ferries.
• Employers must verify work pass validity before employee travel.
• Brief foreign employees on NBD implications prior to overseas trips.
• Airlines that fail to comply may face fines of up to SGD 10,000.

Source: Immigration & Checkpoints Authority

Effective 1 July 2026

Singapore to Raise Retirement and Re-employment Ages

As part of Budget 2025, Singapore’s Ministry of Manpower (MOM) has announced that the retirement and re-employment ages will be raised from 1 July 2026 to support longer working lives and workforce participation among older employees.

Key Points:

• The retirement age will increase from 63 to 64, while the re-employment age will increase from 68 to 69.
• Employers must offer re-employment to eligible employees who turn 64, up to the new re-employment age of 69, if they meet performance and health criteria.
• The change is part of Singapore’s long-term plan to raise the retirement age to 65 and the re-employment age to 70 by 2030.
• Tripartite partners (government, unions, and employers) reaffirmed support for these changes, which aim to provide seniors with more opportunities for meaningful employment and financial security.
• Employers are encouraged to prepare early by reviewing internal policies, re-employment contracts, and workforce planning for mature employees.

Source: Ministry of Manpower

Malaysia 2026 Statutory Updates

Effective 1 January 2026

Mandatory Employment Contract Stamping

Malaysia’s Inland Revenue Board (LHDN) now requires that all new employment contracts executed from 1 January 2026 be electronically stamped through the MyTax portal.

Key Points:

• Applies to all new employment contracts executed from 1 January 2026.
• Stamping must be completed within 30 days of execution or receipt in Malaysia.
• Late stamping results in statutory penalties and interest charges.
• HR teams should establish workflows and track compliance.

Source: Inland Revenue Board of Malaysia, The Star

Mandatory e‑Invoicing Rollout for Businesses with RM1 Million–RM5 Million Turnover

The Inland Revenue Board of Malaysia (LHDN) is continuing its phased implementation of the national e‑invoicing system. From 1 January 2026, businesses with annual turnover between RM1 million and RM5 million must begin mandatory e‑invoicing as part of Phase 4 of the rollout, marking a key step in digitising invoicing and tax reporting processes.

Key Points:

• Businesses with annual turnover between RM1 million and RM5 million are required to comply with e‑invoicing starting 1 January 2026.
• Consolidated e‑invoices are no longer permitted for transactions exceeding RM10,000; individual e‑invoices must be issued for each such transaction.
• A six‑month interim grace period applies for Phase 4 businesses to adjust to the new system, during which some flexibility is allowed in invoice formatting and reporting.
• Phase 5 (businesses with RM500,000–RM1 million turnover) will begin on 1 July 2026, while businesses below RM500,000 remain exempt from mandatory e‑invoicing.

Source: Inland Revenue Board of Malaysia, Malay Mail 

1:3 Internship Policy for Employers with EP Holders

Malaysia’s new internship policy requires companies employing foreign nationals on Employment Passes to offer structured internships to Malaysian students in a 1:3 ratio.

Key Points:

• For every foreign national employed under an Employment Pass, employers must provide up to three paid structured internships.
• Internships must be at least 10 weeks long with stipends between MYR 500–600 per month.
• Employers and students manage placements through the MyNext online platform.
• Eligible companies can claim double tax deductions via the MySIP scheme.

Source: MSN, The Star

Thailand 2026 Statutory Updates

Effective 1 January 2026

Social Security Contribution Salary Base Increase

The Thai Ministry of Labor has increased the maximum salary base for calculating Social Security contributions as part of a phased update to strengthen social protection, effective from 1 January 2026. The update introduces a three-phase schedule for future salary base adjustments while keeping the contribution rate unchanged.

Key Points:

• Phase 1 (2026–2028): Maximum wage base THB 17,500; maximum monthly contribution THB 875.
• Phase 2 (2029–2031): Maximum wage base THB 20,000; maximum monthly contribution THB 1,000.
• Phase 3 (2032 onward): Maximum wage base THB 23,000; maximum monthly contribution THB 1,150.
• Contribution rate remains 5% for employers and employees.
• Employers must update payroll systems and budget for higher costs for employees above the previous cap.

Source: Lexology

Full Compliance with BOI Foreign Staff Rules

The Thai Board of Investment (BOI) will begin full enforcement of its updated foreign staffing regulations for all BOI-promoted companies from 1 January 2026. While elements of the framework were introduced earlier, this date marks the point at which legacy BOI-promoted projects must fully comply with the new requirements governing foreign employee approvals and workforce composition.

Key Points:

• BOI-promoted companies must have an approved foreign employee hiring plan covering the number of foreign staff, job titles, responsibilities, and qualifications. Only positions listed in the approved plan may be used when applying for work authorisation.
• The requirement applies to projects issued a promotion certificate before 2 July 2025, bringing them into line with newer promoted projects already subject to the rules since 1 October 2025.
• Minimum monthly salary thresholds for foreign staff continue to apply: Executives THB 150,000; Management THB 75,000; Operations THB 50,000.
• Manufacturing and production companies with 100 or more employees must maintain a workforce comprising at least 70% Thai nationals.
• Employers are required to submit PND1 Kor and PND1 tax documentation for foreign employees as part of ongoing compliance.
• The BOI will not approve foreign employee positions that have not been pre-registered under the approved hiring plan.

Source: Board of Investment, Eos Global Expansion

Revised Work Permit Submission Options

The Thailand Investment and Expat Services Center has introduced new work permit application submission methods for Rapid Process companies.

Key Points:

• Rapid Process-eligible employers may submit work permit applications manually (without e-Work Permit screenshots) or via the online e-Work Permit system.
• Employers not eligible for Rapid Process must continue with standard manual submissions.

Source: Fragomen

Effective December 2025 (with holiday extending into January 2026)

Expanded Parental Leave, Strengthened Worker Protections, and Public Holidays

Thailand has enacted amendments to its Labour Protection Act expanding maternity and parental-related leave entitlements and strengthening protections for certain categories of workers. The amendments took effect following their publication in the Royal Gazette in November 2025, while an additional public holiday creates an extended New Year break spanning late December 2025 and early January 2026.

Key Points:

• For the first time, spouses are entitled to 15 days of fully paid leave to support their partner following childbirth.
• Maternity leave has been extended from 98 to 120 days, with employers required to pay full wages for up to 60 days.
• Female employees are entitled to an additional 15 days of leave at half pay to care for a sick child.
• Labour protections for contract workers in state agencies have been strengthened, ensuring access to basic rights equivalent to regular employees, including wages, public holidays, and leave entitlements.
• The Thai Cabinet has designated Friday, 2 January 2026, as a special public holiday, creating a five-day New Year break from 31 December 2025 to 4 January 2026.
• The additional holiday applies to government agencies, with private sector employers encouraged to adopt the arrangement at their discretion.

Source: Bangkok Post, Lexology, Pattaya Mail,

The Philippines 2026 Statutory Updates

Effective January–June 2026 (ongoing regional implementation)

Regional Minimum Wage Increases and Exemption Deadlines

Multiple Regional Tripartite Wages and Productivity Boards (RTWPBs) have approved minimum wage adjustments across the Philippines, many of which were implemented in phases beginning in late 2025 and continuing into 2026. 

Key Points:

• Caraga (Region XIII):
  • Non-agricultural daily minimum wage increased from PHP 435 to PHP 455 effective 3 January 2026, with a second increase to PHP 475 effective 1 May 2026.
  • Monthly minimum wages for domestic workers increased to PHP 6,500 in chartered cities and first-class municipalities, with proportional increases in other areas.
• Zamboanga Peninsula (Region IX):
  • A PHP 25 daily wage increase took effect under Wage Order No. RIX-24.
  • Non-agricultural establishments with 10 or more employees see wages rise to PHP 439 in January 2026, followed by a second tranche to PHP 464 in June 2026.
  • Agricultural establishments and those with nine or fewer workers see increases to PHP 426 in January 2026 and PHP 451 in June 2026.
• MIMAROPA (Region IV-B):
  • From 1 January 2026, daily minimum wages increase to PHP 455 for both establishments with 10 or more employees and those with fewer than 10 employees, standardising wage levels across employer size.
• Central Luzon (Region III):
  • A first-tranche increase took effect in October 2025, raising daily minimum wages for non-agricultural workers.
  • A second-tranche increase takes effect on 16 April 2026, bringing non-agricultural daily wages to PHP 600, with corresponding increases for agricultural and retail/service workers.
• Eastern Visayas (Region VIII):
  • Following an initial increase implemented in late 2025, a second-tranche adjustment takes effect on 1 June 2026, raising daily minimum wages across sectors to between PHP 440 and PHP 470, depending on classification.
  • Monthly minimum wages for domestic workers increase to PHP 6,400.
• CALABARZON (Region IV-A):
  • Second-tranche wage increases take effect on 1 April 2026, completing a two-phase adjustment that began in October 2025 and raises non-agricultural daily wages to PHP 600.
• Ilocos Region (Region I) and Western Visayas (Region VI):
  • A PHP 45 daily minimum wage increase took effect on 19 November 2025 under the applicable regional wage orders.
  • Retail and service establishments with no more than 10 regular employees, as well as enterprises affected by natural or human-induced disasters, must apply for exemption from the wage increase no later than 17 January 2026, subject to RTWPB approval.
  • Barangay Micro Business Enterprises (BMBEs) with valid Certificates of Authority remain outside the coverage of minimum wage laws.

Source: Business World, ABS-CBN, Philippines News Agency, Philippine Information Agency, Inquirer.net

Effective 1 January–1 March 2026

2026 Annual Report Advisory for Foreign Nationals

The Bureau of Immigration (BI) has released its 2026 Annual Report Advisory, confirming that all registered foreign nationals in the Philippines must complete their annual report within the first 60 days of the year. While this is a recurring obligation, the issuance of the advisory formally opens the 2026 reporting window and signals the need for early preparation by foreign employees and their employers.

Key details:

• Mandatory annual reporting period runs from 1 January to 1 March 2026.
• Applies to all registered foreign nationals holding valid ACR I-Cards or paper-based ACRs.
• Reporting may be completed in person at designated BI offices or via the BI virtual reporting platform for eligible visa holders.
• Required documents include a valid passport, original ACR I-Card or ACR, and the previous year’s official receipt.
• Annual report fees must be paid before any planned departure, as non-compliance may delay issuance of an Emigration Clearance Certificate-B (ECC-B).

Source: Lexology

Indonesia 2026 Statutory Updates

Effective 1 January 2026

New Minimum Wage Regulation and Provincial Wage Adjustments

The Indonesian government has enacted Government Regulation (PP) Number 49/2025, introducing a revised formula for calculating minimum wages and requiring regional authorities to set provincial and district-level minimum wages for 2026. This regulation increases the adjustment factor applied to economic growth, which is expected to result in a 5–7% increase in minimum wages in most regions.

Key Updates:

• Minimum wages for 2026 will be calculated based on inflation plus economic growth multiplied by the “alpha” coefficient (range 0.5–0.9, up from 0.1–0.3 previously).
• Regional Wage Councils will recommend alpha values to governors, who hold the authority to set final Provincial Minimum Wages (UMP) and may also set Regency/City Minimum Wages (UMK) and sectoral wages.
• The 2026 minimum wage rates, including provincial and district-level sectoral wages, take effect 1 January 2026.
• Minimum wage applies primarily to workers with less than one year of service; employees with longer tenure must be paid according to a structured wage scale based on position, years of service, education, and competency.
• Contract workers (PKWT), including casual and piece-rate workers, must receive fair compensation equivalent to permanent employees if they meet legal criteria.
• Micro and small enterprises may set wages through mutual agreement with employees, as long as a statutory minimum threshold is met.
• The regulation reinforces timely wage payment, payment in Rupiah, and compliance with overtime rules; violations are subject to sanctions.

Source: Radio Republik Indonesia, Tempo English

Hong Kong 2026 Statutory Updates

Effective 18 January 2026

Expansion of Continuous Contract Eligibility

Hong Kong has amended the Employment Ordinance to broaden continuous contract eligibility for part‑time and variable‑hour employees.

Key Points:

• Weekly hours threshold reduced from 18 to 17 hours.
• “468 rule” allows cumulative 68 hours over four consecutive weeks to qualify.
• Eligible employees gain statutory holidays, annual leave, sickness allowance, maternity benefits, and severance/length‑of‑service entitlements.

Source: Hong Kong Labour Department

South Korea 2026 Statutory Updates

Effective 1 January 2026

Minimum Wage Increase

The Ministry of Employment and Labour in South Korea has confirmed the statutory minimum wage for 2026.

Key Points:

• Minimum wage increases to KRW 10,320 per hour.
• Employers must update wage tables, review overtime premiums, and audit employees near the minimum wage floor.

Source: Ministry of Employment and Labour

Effective March 2026

Yellow Envelope Act Employment Law Changes

South Korea will introduce the Yellow Envelope Act reforms, broadening collective bargaining definitions and employer obligations beginning in March 2026.

Key Points:

• Expands statutory definition of “employer” in the context of collective bargaining.
• Impacts contractor classification and union engagement requirements.
• Employers should review contractor/worker classifications and union policies.

Source: Nikkei Asia

China 2026 Statutory Updates

Deadline 30 April 2026

Mandatory ESG Reporting Guidelines

China’s securities regulator has introduced mandatory ESG disclosure requirements for companies included in major stock indices, aligned with ISSB Sustainability Disclosure Standards. The first reports for the 2025 financial year must be submitted by 30 April 2026, marking the start of formal mandatory compliance.

Key Points:

• Applies to companies listed on specified major stock indices.
  
• ESG reports must cover governance, strategy, risk management, and metrics/targets, including climate-related disclosures.
  
• The first mandatory reporting deadline is 30 April 2026 for the 2025 reporting year.
  
• Companies must establish internal processes to collect, verify, and report ESG information in line with ISSB standards.

Source: China‑Briefing

Cambodia

Effective 1 January 2026

Expansion of NSSF Benefits

Cambodia’s National Social Security Fund will expand benefits for pregnant women and children under two years old in 2026, enhancing social protection coverage.

Key Points:

• New NSSF benefits include cash transfers and healthcare support for check‑ups and vaccinations.
• Aims to reduce out‑of‑pocket expenses for vulnerable families.

Source: Kampuchea Thmey

Flat-Rate Capital Gains Tax on Immovable Property
Cambodia will apply a flat 20% Capital Gains Tax (CGT) to gains from immovable property starting 1 January 2026, completing the phased rollout of the CGT regime that began in September 2025 for other asset types.

Key Points:

• The CGT applies to gains from the sale of immovable property, following the initial September 2025 phase covering shares, leases, intellectual property, goodwill, and foreign currency.
  
• Taxable gains are calculated as the selling price minus allowable expenses; for immovable property, taxpayers may choose an 80% standard deduction or actual-cost method.
  
• Tax declarations and payments must be submitted within three months of the gain being realised.
  
• Exemptions include principal residences held at least five years, transfers between close relatives, state-owned assets, and property used for public purposes.

Source: ASEAN Briefing, Khmer Times

Minimum Wage Increase for Garment, Textile, Footwear, and Travel Goods Sectors
Cambodia’s government has set the 2026 minimum wage for workers in key manufacturing sectors at US$210 per month for regular employees and US$208 for probationary workers, an increase of US$2 from 2025.

Key Points:

• Covers all employees in the garment, textile, footwear, and travel goods sectors, including piece-rate workers.
• Mandatory allowances include a US$7 transportation bonus, US$10 attendance bonus, and US$0.50 daily meal subsidy or free overtime meal. Seniority bonuses of US$2–US$11 per month remain in place.
• The wage was determined through the National Council on Minimum Wage’s tripartite consultation system involving the Ministry of Labor, GMAC, and labor unions.
• The adjustment reflects gradual, predictable annual increases under the Minimum Wage Law (2018), based on inflation, productivity, and living costs.

Source: ASEAN Briefing, Khmer Times

India 2026 Statutory Updates

Announced December 2025

E-Production Investment Visa

The Government of India has announced the E‑Production Investment Visa to facilitate short-term foreign workforce deployment for production and technology activities.

Key Points:

• Permits installation, commissioning, quality checks, production support, IT/ERP ramp-up, training, and senior management entry for up to six months.
• Multiple-entry electronic visa applications are processed online within 3–7 business days for eligible nationals.
• Sponsorship letters for visa applications are generated digitally via the National Single Window System (NSWS).

Source: Lexology, Times of India 

Taiwan 2026 Statutory Updates

Effective 1 January 2026

Minimum Wage Increase

Taiwan’s Ministry of Labour has announced a 3.2% increase in minimum wages for 2026, continuing the trend of annual adjustments to support workers’ purchasing power amid rising living costs.

Key Point:

• Minimum monthly wage rises to NT$29,500; minimum hourly wage rises to NT$196.

Source: Taipei Times, Overseas Community Affairs Council (OCAC )

Flexible Parental Leave

Taiwan has introduced more flexible parental leave arrangements to help parents balance work and family responsibilities, allowing leave to be taken in single-day increments.

Key Points:

• Up to 60 days of combined parental leave may be taken in single-day units.
• Employees with at least six months’ service may apply until their child turns three; applies also to adopted children.
• Small enterprises (<30 employees) may receive a NT$1,000 subsidy when employees apply for single-day parental leave.
• Medium and large companies exceeding legal requirements can qualify for the Work-Life Balance Award and guidance on family-friendly ESG measures.
• Employees may take up to 14 days of personal/family care leave per year in units as small as one hour, without deductions to attendance bonuses.

Source: Taiwan News, CNA