South Korea: 2026 Average Industrial Accident Insurance Rate Maintained at 1.47%

MOEL states it issued the 2026 industrial accident insurance rates, keeping the average rate at 1.47%, the same level as the prior year.

Jan 27, 2026 1 min read

United Arab Emirates: MoHRE Upgraded Wage Protection System (WPS)

MoHRE launched an upgraded WPS with UAE banks and Al Etihad Payments, allowing real-time digital salary payments and faster registration and verification.

Jan 27, 2026 1 min read

United Kingdom: HMRC CWG2 Payroll Guidance Updated (PAYE and NIC Operational Guidance)

GOV.UK: CWG2 guidance updated with 0% secondary NI examples, removed Online Customer Forum info, and added guidance for UK/overseas employees.

Jan 27, 2026 1 min read

France: Urssaf Highlights 2026 Changes From the Social Security Financing Law (LFSS)

Urssaf (1 Jan 2026) updates: new RGDU, higher old-age rate, revised health/family rates, removed 250-employee threshold, and higher retirement/termination contributions.

Jan 27, 2026 1 min read

Spain: 2026 Social Security Contribution Ceiling and Related Contribution Items

Noticias RED: RDL 16/2025 sets the 2026 cap at €5,101.20/month, MEI at 0.90% (0.75% employer, 0.15% employee), and adds tiered solidarity contributions from 1 Jan 2026 on pay above the cap.

Jan 27, 2026 1 min read

United States: SSA Business Services Online Authorization Pilot Window

The SSA Employer Portal announces a New BSO Authorization Pilot running from January 10 to February 2, 2026, with existing Employer Wage Reporting access remaining available during the pilot.

Jan 27, 2026 1 min read

United States: Form 941 Q4 Filing Deadline and 10 Day Extension Rule (IRS)

IRS guidance states Form 941 is due the last day of the month after each quarter (Q4 due January 31), with up to 10 extra calendar days allowed if taxes were fully and timely deposited.

Jan 27, 2026 1 min read

United States: W-2 Filing and Furnishing Deadline (SSA)

SSA reminds employers that January 31 is the deadline to file Forms W-2 and provide them to employees; if it falls on a weekend or holiday, the deadline moves to the next business day.

Jan 27, 2026 1 min read

Mexico: INEGI Updates UMA Values for 2026 (Vigencia 1 Feb 2026)

INEGI published the updated 2026 UMA values that enter into force on 1 Feb 2026. Daily MXN 117.31, monthly MXN 3,566.22, annual MXN 42,794.64.

Jan 26, 2026 1 min read

Japan: Future Tightening of E-Tax Submission Obligation Thresholds For Statutory Statements

NTA guidance states e-Tax or approved electronic filing becomes mandatory based on the number of statutory statements, with the threshold dropping to 30 from January 2027.

Jan 5, 2026 1 min read

Japan: Payroll Year End Statutory Statements (法定調書) Submission Deadline is 2 Feb 2026

NTA states statutory statements covered by the guidance must be submitted to the competent tax office by Monday, 2 Feb 2026.

Jan 5, 2026 1 min read

South Africa: Consultation Deadline For Written Representations On 2026 NMW Adjustment

Government notice invites written representations on the 2026 NMW adjustment with a submission deadline of 12 Jan 2026.

Jan 5, 2026 1 min read