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

South Africa: National Minimum Wage Commission Recommendation for 2026 Increase

The Department of Employment and Labour reports the 2026 minimum wage will rise by CPI + 1.5%, effective March 1

Jan 5, 2026 1 min read

Kenya: Monthly PAYE Remittance and PAYE Return Due by the 9th

KRA states employers must remit PAYE deducted and file a PAYE return on or before the 9th day of the following month.

Jan 5, 2026 1 min read

Spain:. Draft “Orden de Cotización 2026” in Public Consultation

The Ministry’s 2026 draft order continues prior-year rules for Social Security, unemployment, FOGASA, and vocational training until finalized.

Jan 5, 2026 1 min read

Spain: Modelo 111 Quarterly Withholding Return. January Filing Window Applies (Q4 2025)

AEAT instructions state Modelo 111 is filed quarterly during the first 20 calendar days of January for the prior quarter’s withholdings.

Jan 5, 2026 1 min read

Spain: Modelo 190 Annual Withholding Summary Filing Window Ends 2 Feb 2026

AEAT confirms Modelo 190 (annual summary of IRPF withholdings on employment and certain other income) filing window runs from 1 Jan to 2 Feb 2026.

Jan 5, 2026 1 min read

United States: Arizona Minimum Wage Increased to $15.15 for 2026

The Industrial Commission of Arizona published the 2026 minimum wage increase to $15.15 per hour effective 1 Jan 2026.

Jan 5, 2026 1 min read

United States: Washington State Minimum Mage Increased To $17.13 For 2026

Washington State L and I announced the 2026 minimum wage will be $17.13 per hour effective 1 Jan 2026.

Jan 5, 2026 1 min read

United States: Form 941 (Q4) and Other Employment Tax Returns. 31 Jan Due Date Shifts To 2 Feb 2026

The IRS sets January 31 as the Q4 filing deadline; since it falls on a weekend, the deadline moves to Monday, February 2, 2026.

Jan 5, 2026 1 min read

United States: 2025 Year End W-2 Delivery and SSA Filing Deadline Shifts to 2 Feb 2026

The SSA sets the W-2 deadline as January 31. If it falls on a weekend or legal holiday, the deadline moves to the next business day. For the 2025 tax year, this means Monday, February 2, 2026

Jan 5, 2026 1 min read