Asia HR & Payroll Compliance Update – November 2025 Summary

Your monthly snapshot of key tax, labour, payroll, and immigration changes across Asia.

November brought several significant updates across Asia — particularly in Singapore, Thailand, Hong Kong, Malaysia, Vietnam, Philippines, Cambodia, and Taiwan. Below is a clear, HR-friendly summary to help you stay compliant as we move into 2026.

Asia HR & Payroll Compliance Update – November 2025 (Enhanced Edition)

Here is an expanded, clearer version for your blog.

🇸🇬 Singapore

GST Registration Guidance (10 Nov)
IRAS clarified how businesses should apply the projected 12-month taxable turnover rule when estimating whether they must register for GST.
This gives employers clearer thresholds for planning year-end revenue and compliance timelines.

Foreign Entity Tax Classification (6 Nov)
New guidance explains how IRAS determines whether a foreign entity is treated as a company or a partnership for tax purposes.
This affects how profits are taxed and may change reporting obligations for multinational groups.

CRS Compliance Update (6 Nov)
The revised CRS e-Tax Guide outlines stricter reporting and due-diligence requirements for financial institutions.
HR teams handling employee investment plans or group schemes should review how employee data is shared and reported.

Workplace Fairness Bill – Second Phase Passed (11 Nov)
This bill strengthens rules against workplace discrimination and will lead to new employer obligations once implemented in 2026–27.
Companies should begin reviewing recruitment, performance and grievance processes early to prepare for mandatory compliance.

IR21 Digital Transition for 2026
IRAS confirmed that tax clearance for foreign employees (IR21) will move fully online from 2026.
Employers must ensure payroll systems produce the correct digital formats.

🇭🇰 Hong Kong

Digital Certificates of Resident Status (10 Nov)
The IRD now issues digital proof of tax residency for DTA purposes, speeding up cross-border tax relief claims.
Companies with expatriates benefit from quicker processing and reduced paperwork.

Profits Tax Deadline Extension (25 Nov)
Block extensions were granted for Code “M” taxpayers with year-ends between January–March 2025.
This gives businesses additional time for filings, especially those still transitioning into digital accounting setups.

eMPF Migration Updates
The transition to the centralized eMPF platform is progressing, with phased mandatory migration expected in 2026.
Payroll teams must start preparing MPF data in standardized formats to avoid compliance delays.

🇲🇾 Malaysia

Finance Bill 2025 Announced (24 Nov)
The bill introduces reforms affecting LLP taxation, capital allowances, foreign-sourced income and venture capital incentives.
These changes may influence group structures, expatriate planning and year-end tax positions.

SOCSO Clarifications for Foreign Workers
SOCSO issued further guidance on categorizing foreign employee contributions from 2026 onward.
This helps employers classify their workforce correctly and avoid penalty assessments.

HRDF (HRD Corp) Sector Expansion
More industries will be brought under mandatory training levy requirements.
HR teams should verify whether their business classification will be newly included.

e-Invoicing Payroll Reimbursement Guidance
LHDN released updated guidance on how payroll reimbursements and allowances should be treated under e-Invoicing rules.
This affects payroll documentation and year-end expense workflows.

🇹🇭 Thailand

Tourism Tax Incentives (17 Nov)
Employees can claim THB 20,000–30,000 tax deductions for domestic travel expenses from Oct–Dec 2025.
Employers may expect more employee queries about eligible receipts and documentation.

Special 5-Day New Year Holiday (2 Jan 2026)
The government declared an extra public holiday, extending the New Year break to five days.
Companies must adjust payroll calendars, shift schedules and leave balances accordingly.

Expanded Parental Leave (7 Dec Effective)
Maternity leave extends from 98→120 days, with 60 days full pay, plus 15 partially paid days for serious newborn conditions. Spousal leave increases to 15 fully paid days.
HR policies must be updated immediately to reflect these new entitlements.

Foreign Worker Stay Extensions
Multiple nationalities (Cambodia, Laos, Myanmar, Vietnam) received extended stay permissions for employment into 2026–27.
Employers with migrant workers must check updated documentation deadlines.

Minimum Wage Review Ongoing
The Wage Committee met in November, signaling potential adjustments in 2026.
Employers should budget for possible increases and prepare to update payroll calculations.

🇻🇳 Vietnam

PIT Family Deduction Review
The Ministry of Finance confirmed that PIT deductions and taxable benefit rules are under review for 2026.
Possible increases may reduce employee tax burdens and impact gross-to-net calculations.

Social Insurance Portal Stability Improvements
Vietnam Social Security improved API connectivity for bulk SI submissions.
This supports smoother monthly reporting for medium and large employers.

Foreign Worker Work Permit Portal Enhancements
Integration with VNeID improves identity verification and speeds up work permit processing.
Employers should ensure foreign employee data is consistent across systems.

🇵🇭 Philippines

e-Invoicing Rollout Delayed to 31 Dec 2026
The government postponed implementation to allow companies more preparation time.
HR and finance teams gain additional flexibility in aligning payroll reimbursements with e-invoicing requirements.

SSS Contribution Reconciliation Update
A new reference system for payments will become mandatory in 2026.
Payroll teams should prepare to update templates and remittance workflows.

Pag-IBIG Portal Upgrades
Batch uploads for bonuses and irregular payments are now supported.
This improves compliance for year-end adjustments.

DOLE Heat Protection Guidelines
New occupational safety rules require employers to implement heat-mitigation measures.
Industries with outdoor or high-heat environments must update safety documentation.

🇰🇭 Cambodia

New NSSF Benefits for Pregnant Women (2026)
NSSF announced expanded prenatal and pregnancy-related healthcare benefits beginning 2026.
Employers should prepare to inform employees about coverage changes once official guidance is published.

NSSF Benefits for Infants Under 2
Coverage will expand to include early-childhood healthcare such as vaccinations and essential treatments.
This reduces financial burden on families and may support improved employee wellbeing.

Stricter Digital Work Permit Renewals (FWCMS)
The Ministry continues tightening digital submission requirements and cross-checks between work permits and NSSF registrations.
Employers must ensure timely updates to avoid renewal delays or penalties.

NSSF 2026 Contribution Schedule Released
While the contribution rates remain largely unchanged, updated schedules help employers plan monthly reporting.
Payroll teams should review the official schedule to confirm submission deadlines.

🇹🇼 Taiwan

Four-Day Workweek Proposal Under Review
Following public interest, authorities are evaluating potential impacts and feasibility.
No legal change yet, but HR should monitor discussions for early signals.

VAT Rules for Digital Platform Earners
Content creators monetizing through digital platforms must register and collect VAT.
Companies working with freelancers or influencers should check their compliance status.

🇨🇳 China

Work Injury Insurance – Opinions III Issued
New guidance strengthens protection for workplace injuries and clarifies claim processes.
Employers may need to review internal reporting procedures to align with new standards.

What HR Teams Should Take Away

November’s updates reinforce a clear direction for 2026:

• Digital filing will become mandatory across more Asian countries.

• Parental leave and worker protection rules are expanding.

• Tax authorities are tightening documentation, reporting, and compliance audits.

• Multi-country HR teams need stronger visibility and automation.

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FAQ:

1. What were the biggest HR and payroll compliance changes in Asia in November 2025?
Key updates include Singapore’s Workplace Fairness Bill, Thailand’s expanded parental leave rules, Hong Kong’s digital resident certificates, and the Philippines’ e-invoicing delay.

2. Which Asian countries announced new leave or employee protection laws?
Thailand expanded maternity, paternity and newborn-related leave rules, while several countries issued new safety, labour and digital filing mandates for 2026.

3. Did Singapore release any new payroll or tax guidance in November 2025?
Yes. IRAS published new GST registration rules, CRS compliance updates, and clarified foreign entity tax classification rules.

4. Are any digital filing or e-submission requirements changing for 2026?
Yes. Singapore’s IR21 will be fully digital, Vietnam expanded e-filing for social insurance, and several countries upgraded their digital HR compliance portals.

5. Where can HR teams find simple explanations of Asia’s compliance rules?
TaxTok by HR Forte offers country-specific updates, explainers, and AI-powered compliance guidance