Summary. As Q1 2026 begins, HR leaders across Asia must navigate critical compliance changes impacting Singapore, Malaysia, the Philippines, Thailand, Vietnam, Indonesia, and Hong Kong. Key updates include CPF contribution increases, No-Boarding Directives, mandatory employment contract stamping, BOI foreign staff rules, Social Security contribution changes, personal income tax reforms, and revised continuous contract criteria. This guide provides actionable steps to ensure HR legal compliance throughout the quarter.
Q1 2026 HR Compliance Updates Across Asia
The first quarter sets the tone for compliance success throughout the year. Organizations must implement regulatory changes, adjust payroll systems, and prepare for new statutory requirements. This guide highlights essential updates and actionable steps for HR teams across seven key Asian markets.
Q1 Compliance Update Snapshot
Singapore
Key updates and reminders:
- CPF Ordinary Wage ceiling increase — effective 1 January 2026
- Senior worker CPF contribution rate increase — effective 1 January 2026
- No-Boarding Directives (NBD) — effective 30 January 2026
- Auto-Inclusion Scheme enhancements — submissions 1 February to 1 March 2026
CPF Ordinary Wage ceiling increase
Starting 1 January 2026, the monthly Ordinary Wage ceiling rises from S$7,400 to S$8,000, meaning higher CPF contributions for high earners and increased employer costs.
Senior worker CPF contribution rate increase
Effective 1 January 2026, total CPF contribution rates for workers aged 55 to 65 increase by 1.5 percentage points (employer's share: +0.5%, employee's share: +1.0%).
Action required: Update payroll systems by 31 December 2025, budget for higher costs, apply for government offset, and communicate changes to affected employees.
No-Boarding Directives (NBD)
Starting 30 January 2026, ICA will issue No-Boarding Directives to airlines and ferry operators, preventing employees with expired or invalid work passes from boarding Singapore-bound flights.
Action required: Verify employment pass validity before travel, brief foreign employees on implications, and prioritize renewals for passes expiring in Q1 2026.
How Omni helps: Track work pass expiry dates with automated reminders sent to HR, managers, and employees via Slack or Teams.
Auto-Inclusion Scheme (AIS) enhancements
IRAS has enhanced AIS with year-round registration and extended data pre-filling from both CPF and MOM for foreign employees.
Learn more: Singapore Tax Filing: Complete IRAS & AIS Guide for HR Teams
YA 2026 requirements:
- Mandatory for: Employers with 5+ employees in 2025
- Submission window: 1 February to 1 March 2026
- Include: All full-time, part-time, directors, foreign workers, and former employees who received 2025 income
Action required: Sign up via myTax Portal, subscribe to CPF and MOM data link-up services, and verify employee data accuracy before February.
How Omni helps: Generate AIS-ready reports instantly and export formatted files for submission with automatic flagging of incomplete records.
Malaysia
Key updates and reminders:
- Employment contract stamping requirement — effective 1 January 2026
Employment contract stamping
Starting 1 January 2026, all employment contracts must be stamped via LHDN's MyTax portal under the new Self-Assessment System (replacing STAMPS).
Key details:
- Applies to: All employment contracts, including full-time, part-time, fixed-term, trainee agreements, offer letters, and addendums
- Stamp duty: RM10 per contract
- Deadline: Within 30 days of execution
- Penalties: RM50 or 10% of duty (within 3 months), RM100 or 20% (after 3 months)
- Legal risk: Unstamped contracts inadmissible in court
Action required: Register for MyTax, establish stamping workflows, train HR staff on the portal process, and coordinate with finance for RM10 payments.
How Omni helps: Track contract execution dates with automated 30-day deadline reminders, store stamped contracts in a centralized database, and generate compliance status reports.
Philippines
Key reminders:
- Audit December 2025 13th-month pay compliance
- Notify the Bureau of Immigration within 30 days of foreign worker promotions (9G visa compliance)
- Monitor DOLE regional wage board announcements
13th-month pay compliance audit
Q1 2026 is ideal for auditing December 2025 13th-month pay to catch errors early, ensure proper tax treatment (PHP 90,000 exemption threshold), and verify that all eligible employees received payment.
How Omni helps: Automatically calculate 13th-month pay with pro-rated amounts for mid-year hires/departures, generate audit reports, and access historical payroll data instantly.
9(G) visa promotion compliance
When foreign employees are promoted, employers must notify the Bureau of Immigration and file 9(G) visa extensions within 30 days, plus cancel and reissue ACR I-Cards.
Thailand
Key updates:
- BOI foreign staff rules — full implementation for existing certificate holders effective 1 January 2026
- Social Security contribution salary base increase — effective 1 January 2026
BOI foreign staff rules - full implementation
Existing BOI certificate holders must achieve full compliance by 1 January 2026 with minimum salary thresholds:
- Executive: THB 150,000+
- Management: THB 75,000+
- Operations: THB 50,000
For manufacturing companies with 100+ employees, the new rule enforces that the Thai workforce ratios must make up equal to or more than 70% of the total.
Action required: Conduct comprehensive workforce audits, address salary gaps, submit PND1 documentation, and verify Thai staff percentages.
How Omni helps: Track salary thresholds, monitor workforce nationality ratios, and set automated workflows for work permit renewals with real-time reports and analytics dashboards.
Social Security contribution update
Effective 1 January 2026, the maximum salary base for calculating Social Security contributions (Section 33) increases in phases from the previous THB 15,000 cap. The contribution rate remains at 5%.
Phased salary base increases:
- 2026-2028: THB 17,500 (max monthly contribution THB 875 per party)
- 2029-2031: THB 20,000 (max monthly contribution THB 1,000 per party)
- 2032 onwards: THB 23,000 (max monthly contribution THB 1,150 per party)
Action required: Update payroll systems to reflect the new THB 17,500 salary base cap, budget for higher employer contributions for high earners, and communicate changes to affected employees.
Vietnam
Key updates:
- Personal income tax deductions increase — effective 1 January 2026
- Regional minimum wage increase — effective 1 January 2026
Personal income tax deductions increase
Under Resolution 110/2025/UBTVQH15, personal deductions for taxpayers and dependents increase significantly, providing meaningful tax relief for employees.
Key updates:
- Taxpayer deduction: Increases from VND 11 million to VND 15.5 million per month
- Dependent deduction: Increases from VND 4.4 million to VND 6.2 million per person per month
Action required: Update payroll systems to reflect new deduction amounts from January 2026 payroll, recalculate employee tax withholding, and communicate tax relief changes (resulting in higher take-home pay).
Regional minimum wage increase
Regional minimum wages increase across all areas under Decree 293/2025/ND-CP, affecting base salaries and unemployment insurance contribution calculations.
Key updates:
Action required: Update minimum wage tables for all regional areas by year-end, adjust unemployment insurance contribution calculations for high earners, and review employment contracts where applicable.
Don't let Vietnam's tax and payroll changes catch you off guard
With new personal income tax deductions, regional minimum wage increases, and evolving statutory contribution calculations, payroll compliance in Vietnam requires precision and timeliness. Omni's managed payroll service handles all tax withholding adjustments, statutory filings, and government submissions while providing expert guidance to ensure you stay compliant all the way.
Indonesia
Key reminders:
- Verify all PKWT contracts comply with the 5-year maximum limit
- Confirm Foreign Worker Utilization Plans (RPTKA) are current
- Begin the KITAS renewal process 60 days before expiry
- Remit US$100 monthly DKP-TKA compensation per foreign worker
Hong Kong
Employment Amendment Ordinance 2025
Effective 18 January 2026, the "continuous contract" threshold changes to benefit part-time and variable-hour employees.
Key changes:
- Weekly hours reduced from 18 to 17 hours
- "468 rule": Employees qualify if total hours over 4 consecutive weeks reach 68 hours
- Qualifying employees are entitled to statutory holidays, annual leave, sickness allowance, maternity/paternity leave, severance, and long service payments
Action required: Review part-time employee classifications before 18 January, revise employee handbooks, configure payroll for new calculations, notify affected employees, and educate hiring managers.
Stay Compliant and Confident with Omni HR
Navigating Q1 2026's compliance landscape requires vigilance, proactive planning, and robust systems. From CPF increases in Singapore to contract stamping in Malaysia, BOI compliance in Thailand, and continuous contract revisions in Hong Kong, HR leaders face substantial administrative burdens.
With Omni, HR leaders can streamline HR legal compliance across all jurisdictions:
- Automated workflows track renewals, payments, deadlines, and statutory contributions.
- Integrated payroll ensures accurate CPF/EPF/MPF calculations and tax withholding.
- Real-time dashboards monitor compliance deadlines and workforce trends.
- Comprehensive reporting generates audit-ready reports instantly.
- Multi-country support manages compliance across Singapore, Malaysia, the Philippines, Thailand, Vietnam, Indonesia, and Hong Kong from one platform.
Schedule your product tour today and see how Omni can simplify your Q1 2026 HR compliance process.
Q1 2026 HR Compliance Updates Across Asia
The first quarter sets the tone for compliance success throughout the year. Organizations must implement regulatory changes, adjust payroll systems, and prepare for new statutory requirements. This guide highlights essential updates and actionable steps for HR teams across seven key Asian markets.
Q1 Compliance Update Snapshot
Singapore
Key updates and reminders:
- CPF Ordinary Wage ceiling increase — effective 1 January 2026
- Senior worker CPF contribution rate increase — effective 1 January 2026
- No-Boarding Directives (NBD) — effective 30 January 2026
- Auto-Inclusion Scheme enhancements — submissions 1 February to 1 March 2026
CPF Ordinary Wage ceiling increase
Starting 1 January 2026, the monthly Ordinary Wage ceiling rises from S$7,400 to S$8,000, meaning higher CPF contributions for high earners and increased employer costs.
Senior worker CPF contribution rate increase
Effective 1 January 2026, total CPF contribution rates for workers aged 55 to 65 increase by 1.5 percentage points (employer's share: +0.5%, employee's share: +1.0%).
Action required: Update payroll systems by 31 December 2025, budget for higher costs, apply for government offset, and communicate changes to affected employees.
No-Boarding Directives (NBD)
Starting 30 January 2026, ICA will issue No-Boarding Directives to airlines and ferry operators, preventing employees with expired or invalid work passes from boarding Singapore-bound flights.
Action required: Verify employment pass validity before travel, brief foreign employees on implications, and prioritize renewals for passes expiring in Q1 2026.
How Omni helps: Track work pass expiry dates with automated reminders sent to HR, managers, and employees via Slack or Teams.
Auto-Inclusion Scheme (AIS) enhancements
IRAS has enhanced AIS with year-round registration and extended data pre-filling from both CPF and MOM for foreign employees.
Learn more: Singapore Tax Filing: Complete IRAS & AIS Guide for HR Teams
YA 2026 requirements:
- Mandatory for: Employers with 5+ employees in 2025
- Submission window: 1 February to 1 March 2026
- Include: All full-time, part-time, directors, foreign workers, and former employees who received 2025 income
Action required: Sign up via myTax Portal, subscribe to CPF and MOM data link-up services, and verify employee data accuracy before February.
How Omni helps: Generate AIS-ready reports instantly and export formatted files for submission with automatic flagging of incomplete records.
Malaysia
Key updates and reminders:
- Employment contract stamping requirement — effective 1 January 2026
Employment contract stamping
Starting 1 January 2026, all employment contracts must be stamped via LHDN's MyTax portal under the new Self-Assessment System (replacing STAMPS).
Key details:
- Applies to: All employment contracts, including full-time, part-time, fixed-term, trainee agreements, offer letters, and addendums
- Stamp duty: RM10 per contract
- Deadline: Within 30 days of execution
- Penalties: RM50 or 10% of duty (within 3 months), RM100 or 20% (after 3 months)
- Legal risk: Unstamped contracts inadmissible in court
Action required: Register for MyTax, establish stamping workflows, train HR staff on the portal process, and coordinate with finance for RM10 payments.
How Omni helps: Track contract execution dates with automated 30-day deadline reminders, store stamped contracts in a centralized database, and generate compliance status reports.
Philippines
Key reminders:
- Audit December 2025 13th-month pay compliance
- Notify the Bureau of Immigration within 30 days of foreign worker promotions (9G visa compliance)
- Monitor DOLE regional wage board announcements
13th-month pay compliance audit
Q1 2026 is ideal for auditing December 2025 13th-month pay to catch errors early, ensure proper tax treatment (PHP 90,000 exemption threshold), and verify that all eligible employees received payment.
How Omni helps: Automatically calculate 13th-month pay with pro-rated amounts for mid-year hires/departures, generate audit reports, and access historical payroll data instantly.
9(G) visa promotion compliance
When foreign employees are promoted, employers must notify the Bureau of Immigration and file 9(G) visa extensions within 30 days, plus cancel and reissue ACR I-Cards.
Thailand
Key updates:
- BOI foreign staff rules — full implementation for existing certificate holders effective 1 January 2026
- Social Security contribution salary base increase — effective 1 January 2026
BOI foreign staff rules - full implementation
Existing BOI certificate holders must achieve full compliance by 1 January 2026 with minimum salary thresholds:
- Executive: THB 150,000+
- Management: THB 75,000+
- Operations: THB 50,000
For manufacturing companies with 100+ employees, the new rule enforces that the Thai workforce ratios must make up equal to or more than 70% of the total.
Action required: Conduct comprehensive workforce audits, address salary gaps, submit PND1 documentation, and verify Thai staff percentages.
How Omni helps: Track salary thresholds, monitor workforce nationality ratios, and set automated workflows for work permit renewals with real-time reports and analytics dashboards.
Social Security contribution update
Effective 1 January 2026, the maximum salary base for calculating Social Security contributions (Section 33) increases in phases from the previous THB 15,000 cap. The contribution rate remains at 5%.
Phased salary base increases:
- 2026-2028: THB 17,500 (max monthly contribution THB 875 per party)
- 2029-2031: THB 20,000 (max monthly contribution THB 1,000 per party)
- 2032 onwards: THB 23,000 (max monthly contribution THB 1,150 per party)
Action required: Update payroll systems to reflect the new THB 17,500 salary base cap, budget for higher employer contributions for high earners, and communicate changes to affected employees.
Vietnam
Key updates:
- Personal income tax deductions increase — effective 1 January 2026
- Regional minimum wage increase — effective 1 January 2026
Personal income tax deductions increase
Under Resolution 110/2025/UBTVQH15, personal deductions for taxpayers and dependents increase significantly, providing meaningful tax relief for employees.
Key updates:
- Taxpayer deduction: Increases from VND 11 million to VND 15.5 million per month
- Dependent deduction: Increases from VND 4.4 million to VND 6.2 million per person per month
Action required: Update payroll systems to reflect new deduction amounts from January 2026 payroll, recalculate employee tax withholding, and communicate tax relief changes (resulting in higher take-home pay).
Regional minimum wage increase
Regional minimum wages increase across all areas under Decree 293/2025/ND-CP, affecting base salaries and unemployment insurance contribution calculations.
Key updates:
Action required: Update minimum wage tables for all regional areas by year-end, adjust unemployment insurance contribution calculations for high earners, and review employment contracts where applicable.
Don't let Vietnam's tax and payroll changes catch you off guard
With new personal income tax deductions, regional minimum wage increases, and evolving statutory contribution calculations, payroll compliance in Vietnam requires precision and timeliness. Omni's managed payroll service handles all tax withholding adjustments, statutory filings, and government submissions while providing expert guidance to ensure you stay compliant all the way.
Indonesia
Key reminders:
- Verify all PKWT contracts comply with the 5-year maximum limit
- Confirm Foreign Worker Utilization Plans (RPTKA) are current
- Begin the KITAS renewal process 60 days before expiry
- Remit US$100 monthly DKP-TKA compensation per foreign worker
Hong Kong
Employment Amendment Ordinance 2025
Effective 18 January 2026, the "continuous contract" threshold changes to benefit part-time and variable-hour employees.
Key changes:
- Weekly hours reduced from 18 to 17 hours
- "468 rule": Employees qualify if total hours over 4 consecutive weeks reach 68 hours
- Qualifying employees are entitled to statutory holidays, annual leave, sickness allowance, maternity/paternity leave, severance, and long service payments
Action required: Review part-time employee classifications before 18 January, revise employee handbooks, configure payroll for new calculations, notify affected employees, and educate hiring managers.
Stay Compliant and Confident with Omni HR
Navigating Q1 2026's compliance landscape requires vigilance, proactive planning, and robust systems. From CPF increases in Singapore to contract stamping in Malaysia, BOI compliance in Thailand, and continuous contract revisions in Hong Kong, HR leaders face substantial administrative burdens.
With Omni, HR leaders can streamline HR legal compliance across all jurisdictions:
- Automated workflows track renewals, payments, deadlines, and statutory contributions.
- Integrated payroll ensures accurate CPF/EPF/MPF calculations and tax withholding.
- Real-time dashboards monitor compliance deadlines and workforce trends.
- Comprehensive reporting generates audit-ready reports instantly.
- Multi-country support manages compliance across Singapore, Malaysia, the Philippines, Thailand, Vietnam, Indonesia, and Hong Kong from one platform.
Schedule your product tour today and see how Omni can simplify your Q1 2026 HR compliance process.
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