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.
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.
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.
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.
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.
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.
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.
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.
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.
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 issued further guidance on categorizing foreign employee contributions from 2026 onward.
This helps employers classify their workforce correctly and avoid penalty assessments.
More industries will be brought under mandatory training levy requirements.
HR teams should verify whether their business classification will be newly included.
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.
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.
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.
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.
Multiple nationalities (Cambodia, Laos, Myanmar, Vietnam) received extended stay permissions for employment into 2026–27.
Employers with migrant workers must check updated documentation deadlines.
The Wage Committee met in November, signaling potential adjustments in 2026.
Employers should budget for possible increases and prepare to update payroll calculations.
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.
Vietnam Social Security improved API connectivity for bulk SI submissions.
This supports smoother monthly reporting for medium and large employers.
Integration with VNeID improves identity verification and speeds up work permit processing.
Employers should ensure foreign employee data is consistent across systems.
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.
A new reference system for payments will become mandatory in 2026.
Payroll teams should prepare to update templates and remittance workflows.
Batch uploads for bonuses and irregular payments are now supported.
This improves compliance for year-end adjustments.
New occupational safety rules require employers to implement heat-mitigation measures.
Industries with outdoor or high-heat environments must update safety documentation.
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.
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.
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.
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.
Following public interest, authorities are evaluating potential impacts and feasibility.
No legal change yet, but HR should monitor discussions for early signals.
Content creators monetizing through digital platforms must register and collect VAT.
Companies working with freelancers or influencers should check their compliance status.
New guidance strengthens protection for workplace injuries and clarifies claim processes.
Employers may need to review internal reporting procedures to align with new standards.
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.
Asia’s HR landscape is changing fast — and 2026 will accelerate even more.
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