New  Zealand: FBT Alternate Rate Thresholds Updated (affects 2026 filings)

IRD confirms thresholds used in the full alternate rate calculation changing from 1 April 2025; impacts returns filed for the 2026 FBT year.

Nov 5, 2025 1 min read

Singapore: CPF Contribution Rates for Older Workers to Rise in 2026

MOM confirmed the next scheduled step‑up in CPF contribution rates for senior workers from 1 January 2026.

Nov 5, 2025 1 min read

Netherlands: Statutory Minimum Wage Amounts for 1 January 2026

Government published the 2026 minimum wage amounts effective 1 January 2026; SVB materials reflect downstream benefit adjustments tied to the minimum wage.

Nov 5, 2025 1 min read

Germany: 2026 Social‑insurance Calculation Parameters Approved by Cabinet

The “Sozialversicherungs­rechengrößen‑Verordnung 2026” sets 2026 contribution ceilings and reference values used for payroll.

Nov 5, 2025 1 min read

Brazil: eSocial Layout Update NT 05/2025 Moves to Production

eSocial S‑1.3 “Nota Técnica 05/2025” and updated XSD schemas scheduled for production deployment.

Nov 5, 2025 1 min read

Puerto Rico: 2025 W‑2PR Electronic Filing Specs

PR Hacienda published developer specifications for electronic filing of 2025 Form 499R‑2/W‑2PR (Copy A).

Nov 5, 2025 1 min read

Canada: CPP Contribution Rates, Maximums and Exemptions

CRA confirms Employment Insurance premium rates for 2026 (including Québec rate).

Nov 5, 2025 1 min read

Canada: 2026 Actuarial Report on the Employment Insurance Premium Rate

Federal release confirms 2026 CPP YMPE/YAMPE and Québec’s corresponding maximums for 2026.

Nov 5, 2025 1 min read

US: Massachusetts PFML 2026 Rates and Notices Posted

MA DFML posted the 2026 PFML employer rate sheets and updated guidance. Rates vary by employer size.

Nov 5, 2025 1 min read

US: California SDI Contribution Rate Set for 2026 (1.3%)

California EDD confirms the 2026 State Disability Insurance (SDI, which also funds Paid Family Leave) employee withholding rate. Wage cap remains removed.

Nov 5, 2025 1 min read

US: IRS Releases 2026 Inflation Adjustments (Rev. Proc. 2025‑32)

IRS announced annual inflation adjustments for tax year 2026 that feed 2026 federal income‑tax withholding and certain payroll‑related limits.

Nov 5, 2025 1 min read

What Is the Process for Hiring a Remote Worker in the United Arab Emirates?

With its unique cultural blend, thriving economy, and robust legal framework, the UAE presents both opportunities and challenges for employers.

Nov 5, 2025 6 min read