EOR Compliance Statistics 2026: Every Employer Rule That Changed This Year

2026 is the first big year of the Employment Rights Act 2025: day-one SSP, paternity and parental leave, a doubled protective award, 6-year holiday records and a 6-month tribunal time limit. More arrives soon, with the stronger harassment duty from 30 October 2026 and the 6-month unfair dismissal qualifying period from January 2027.

In force in 2026 (12)

1. 8 Jan 2026Work permits and sponsorship
   Higher English level for new Skilled Worker visas
   B1 → B2 (first-time Skilled Worker, Scale-up and HPI applicants)

   Sponsored hires applying for the first time must prove B2 English; extensions on the same route stay at B1.

   Source: Hill Dickinson (law firm) on Statement of Changes HC 1333 (secondary)

2. 18 Feb 2026Dismissal and contracts
   Industrial action and strike law changes
   14 days' strike notice; 6-month mandates; 12-week protection from dismissal → 10 days' notice; 12-month mandates; dismissal for taking part in industrial action automatically unfair

   First Employment Rights Act 2025 commencement package; also removes picket supervisor and 40% public-sector support thresholds.

   Source: Acas, Employment Rights Act 2025 timeline

3. 1 Apr 2026Minimum wage
   National Living Wage rises
   GBP 12.21/hour (21+) → GBP 12.71/hour (21+)

   18 to 20 rate rises from GBP 10.00 to 10.85; under-18 and apprentice rate from GBP 7.55 to 8.00.

   Source: GOV.UK, National Minimum Wage and National Living Wage rates

4. 6 Apr 2026Leave and working time
   Statutory Sick Pay from day one for all employees
   Payable from day 4; only if earning at least the lower earnings limit → Payable from day 1; lower earnings limit removed; paid at GBP 123.25 or 80% of average weekly earnings if lower

   Waiting days are abolished and low earners now qualify, so short absences now cost employers SSP.

   Source: Acas, Employment Rights Act 2025 timeline; GOV.UK rates and thresholds 2026 to 2027

5. 6 Apr 2026Leave and working time
   Statutory pay rates uprated
   SSP GBP 118.75/week; SMP, SPP, ShPP, SAP, SPBP, SNCP GBP 187.18/week → SSP GBP 123.25/week; family payments GBP 194.32/week

   Annual uprating for the 2026/27 tax year; SMP stays at 90% of earnings for the first 6 weeks.

   Source: CIPP summary of DWP uprating order (secondary)

6. 6 Apr 2026Leave and working time
   Paternity leave and unpaid parental leave become day-one rights
   26 weeks' service (paternity); 1 year's service (unpaid parental leave) → Available from the first day of employment

   Employees can now give notice for paternity leave and unpaid parental leave from day one, and paternity leave can be taken after shared parental leave.

   Source: Acas, Employment Rights Act 2025 timeline

7. 6 Apr 2026Payroll reporting
   Holiday and holiday pay records must be kept for 6 years
   No specific statutory record-keeping rule for leave → Annual leave and holiday pay records kept for at least 6 years

   Failure to keep records becomes an offence that the new Fair Work Agency (from 7 April 2026) can enforce.

   Source: Acas, Employment Rights Act 2025 timeline

8. 6 Apr 2026Dismissal and contracts
   Collective redundancy protective award doubled
   Up to 90 days' pay → Up to 180 days' pay

   Failure to inform and consult on 20 or more redundancies now risks a protective award of up to 180 days' pay per employee.

   Source: Acas, Employment Rights Act 2025 timeline

9. 6 Apr 2026Dismissal and contracts
   Sexual harassment becomes a protected whistleblowing disclosure
   Not a specific qualifying disclosure → Qualifying disclosure, protected from detriment and dismissal

   Workers who report sexual harassment are now protected whistleblowers.

   Source: Acas, Employment Rights Act 2025 timeline

10. 6 Apr 2026Worker status
    Agencies and end clients jointly liable for umbrella company PAYE
    Umbrella company alone liable → Umbrella company liable, with joint and several liability on the agency (or end client where no agency)

    HMRC can recover unpaid PAYE and NICs from the agency or end client for payments to umbrella-employed workers on or after 6 April 2026, including existing supply chains.

    Source: Hill Dickinson (law firm) on HMRC guidance (secondary)

11. 8 Apr 2026Work permits and sponsorship
    Skilled Worker pay must meet thresholds in every pay period
    Annual salary test → Pay must meet the going rate for every hour worked in each pay period (rule SW 14.3B)

    Applies to certificates of sponsorship assigned on or after 8 April 2026; monthly-paid workers are tested over any 3 months. Secondment Worker overseas employment requirement cut from 12 to 6 months.

    Source: Lewis Silkin (law firm) on Statement of Changes HC 1691 (secondary)

12. 1 Oct 2026Dismissal and contracts
    Employment tribunal time limit doubled
    3 months → 6 months

    Most employment tribunal claims can now be brought within 6 months; issues arising before 1 October 2026 may still be under the 3-month limit.

    Source: Acas, Employment Rights Act 2025 timeline

Coming next

1. 30 Oct 2026Adopted
   Stronger duty to prevent sexual harassment, including by third parties

   Acas, Employment Rights Act 2025 timeline

2. 1 Jan 2027Adopted
   Unfair dismissal qualifying period cut and compensation cap removed

   Acas, Employment Rights Act 2025 timeline

3. 6 Apr 2027Adopted
   Mandatory payrolling of benefits in kind (phase 1)

   Lewis Silkin (law firm alert)

4. 6 Apr 2029Adopted
   NICs relief on pension salary sacrifice capped

   CIPP summary of the Act

5. BillNot yet law
   Mandatory ethnicity and disability pay gap reporting

   Chambers and Partners article

Austria's 2026 brought a higher contribution ceiling, a Vienna housing levy rise and new reporting and heat-protection duties, with no change to core rates. Pay transparency is still only a draft and bigger cost shifts (marginal job levy, over-63 contributions, FLAG cut) arrive in 2027 and 2028.

In force in 2026 (10)

1. 1 Jan 2026Contribution ceilings
   Social insurance ceiling raised
   EUR 6,450/month; EUR 12,900/yr on special payments → EUR 6,930/month (EUR 231/day); EUR 13,860/yr on special payments

   Annual revaluation (factor 1.073) of the ASVG maximum contribution base. The marginal employment threshold was frozen at EUR 551.10.

   Source: BGBl. II Nr. 263/2025 (RIS)

2. 1 Jan 2026Contribution rates
   Vienna housing subsidy contribution up
   0.5% employer / 0.5% employee → 0.75% employer / 0.75% employee

   Vienna raised its Wohnbauförderungsbeitrag from 1% to 1.5% in total, adding 0.25 points to employer cost. Applies by place of work in Vienna, including home office.

   Source: WKO (Austrian Economic Chamber), Änderungen ab 1.1.2026

3. 1 Jan 2026Contribution rates
   Unemployment insurance on multiple marginal jobs
   Marginal jobs exempt from unemployment insurance → Multiple marginal jobs exceeding the threshold become subject to unemployment insurance; marginal jobs alongside a fully insured job are not

   Changes how unemployment insurance is charged when an employee holds several marginal jobs (§§ 471f-471m ASVG, §§ 1, 1a AlVG).

   Source: WKO, Änderungen ab 1.1.2026

4. 1 Jan 2026Payroll reporting
   Agreed working hours on social insurance registration
   Registration without working time → Employers must report agreed working time when registering employees

   New field on the ÖGK registration (§ 33 Abs. 1a Z 1 ASVG, BGBl. I 25/2025).

   Source: WKO, Änderungen ab 1.1.2026

5. 1 Jan 2026New levies and schemes
   Educational leave replaced, employer co-funds
   Bildungskarenz with AMS allowance, no employer contribution → Weiterbildungszeit/Weiterbildungsbeihilfe; employer pays 15% co-contribution for pay from half the contribution ceiling

   Educational leave is now an AMS subsidy without legal entitlement, needing 12 months of service; the employer co-contribution does not apply to part-time educational leave.

   Source: BGBl. I Nr. 76/2025 (RIS)

6. 1 Jan 2026Leave and working time
   Heat protection ordinance
   No specific heat rules → Mandatory measures at GeoSphere heat warning level 2 for outdoor work: drinks, protective clothing, cooled rest containers, training

   Employers must assess heat and UV risk and act on heat warnings; crane cabins in use must be cooled from 1 Jan 2027.

   Source: WKO, Hitzeschutzverordnung

7. 1 Jan 2026Leave and working time
   Partial retirement subsidy cut and Teilpension
   AMS reimburses 90% of continuous Altersteilzeit cost → 80% reimbursement (2026-2028), max 4.5 years in 2026, block model 27.5%; Teilpension available

   Employers offering Altersteilzeit receive less AMS reimbursement; employees may combine a partial pension with a 25-75% hours cut.

   Source: WKO, Änderungen ab 1.1.2026

8. 1 Jan 2026Worker status
   Anti-fraud package: temp labour liability
   Principal liability rules for leased labour → Principal liability capped at 32%, paid to ÖGK service centre for release

   Part of the social fraud package passed 10 Dec 2025 (§ 67a ASVG); also new audit fee rules.

   Source: WKO, Änderungen ab 1.1.2026

9. 1 Jan 2026Work permits and sponsorship
   Higher salary thresholds for foreign hires
   EU Blue Card EUR 51,506/yr; RWR Card key worker EUR 3,225/month → EU Blue Card EUR 55,678/yr; RWR Card key worker EUR 3,465/month

   Annual increase in minimum pay required for work permits.

   Source: migration.gv.at (Austrian government)

10. 1 Sep 2026Payroll reporting
    Higher penalty for late registration
    Special contribution covers 6 weeks → Special contribution (double rates) for late social insurance registration covers 8 weeks

    Employers who register staff late pay a larger surcharge.

    Source: WKO, Änderungen ab 1.7.2026

Coming next

1. 1 Nov 2026Adopted
   Altersteilzeit wage compensation capped

   WKO, Änderungen ab 1.7.2026

2. 1 Jan 2027Adopted
   Marginal employment levy rises

   KPMG Austria (law BGBl. I 62/2026)

3. 1 Jan 2027Adopted
   Extra ceiling increase and threshold freeze

   WKO, Änderungen ab 1.7.2026

4. 1 Jan 2027Adopted
   Unemployment and IESG contributions for over-63s

   WKO, Änderungen ab 1.7.2026

5. 1 Jan 2028Adopted
   Family fund employer contribution cut

   BGBl. I Nr. 62/2026 (RIS)

6. BillNot yet law
   Pay transparency law not yet adopted

   DLA Piper

Belgium had a heavy 2026: new long-term sickness levy, 360 voluntary overtime hours, night work liberalised, capped notice for new hires and a one-week notice rule in the first six months. Pay transparency, time registration and a mandatory mobility budget are still pending.

In force in 2026 (10)

1. 1 Jan 2026New levies and schemes
   Solidarity contribution for long-term sickness
   Employer accountability contribution for invalidity → 30% of primary incapacity benefits for 2 months from day 31

   Employers with 50+ workers pay for workers under 55 off sick more than 30 days; collected quarterly by ONSS debit notice (law of 19 Dec 2025).

   Source: ONSS administrative instructions

2. 1 Jan 2026Leave and working time
   Guaranteed salary and sick leave rules tightened
   Relapse 14 days; 3 certificate-free days a year → Relapse period 8 weeks; 2 certificate-free days; work regulations must set contact procedure

   Medical force majeure possible after 6 months; employers with 20+ staff face fines for not starting reintegration.

   Source: Baker McKenzie (secondary)

3. 1 Jan 2026Work permits and sponsorship
   Wallonia raises work permit salary thresholds
   Highly qualified EUR 51,613; EU Blue Card EUR 66,738 → Highly qualified EUR 53,220; EU Blue Card EUR 68,815

   Annual update in Wallonia; Brussels thresholds unchanged and Flanders kept 2025 levels pending Statbel data.

   Source: KPMG GMS Flash Alert (secondary)

4. 1 Apr 2026Leave and working time
   Voluntary overtime raised to 360 hours
   120 net plus 120 relance hours → 240 net (no premium, contributions or tax) plus 120 ordinary, 360 a year; horeca 450

   Law of 18 May 2026 (Moniteur belge 1 June 2026), retroactive to 1 April 2026.

   Source: SPF Emploi (emploi.belgique.be); values from Securex summary

5. 1 Jun 2026Leave and working time
   Night work ban lifted, part-time floor lowered
   Night work generally banned; part-time minimum one third → Night work allowed via CCT or work regulations; part-time minimum one tenth of full time

   Law of 18 May 2026 on various labour provisions; distribution sector night premiums apply only 23:00 to 06:00 for new hires.

   Source: SPF Emploi (emploi.belgique.be)

6. 1 Jun 2026Payroll reporting
   Work regulations, temp declarations, bonus plans simplified
   Exact schedules in work regulations; temp declaration of intent; paper bonus plans → Framework of working hours; temp declaration abolished; bonus plans filed only online

   Law of 18 May 2026; existing work regulations need not be amended.

   Source: SPF Emploi (emploi.belgique.be)

7. 1 Jun 2026Dismissal and contracts
   Employer notice capped at 52 weeks
   Notice grows with seniority without cap → Maximum 52 weeks (reached at 17 years)

   Applies only to contracts starting on or after 1 June 2026.

   Source: SPF Emploi (emploi.belgique.be)

8. 1 Jun 2026Pay and pay transparency
   Indexation capped above EUR 4,000
   Full automatic indexation → Full indexation only up to EUR 4,000 gross/month; employer pays salary moderation contribution on the saving

   Programme law of 30 May 2026; timing depends on sector index rounds.

   Source: Baker McKenzie (secondary)

9. 1 Jul 2026Worker status
   Flexi-jobs opened to all sectors
   Limited to listed sectors → All sectors unless excluded by opt-out to NSSO

   Act of 28 June 2026; employer special contribution unchanged.

   Source: Baker McKenzie (secondary)

10. 1 Aug 2026Dismissal and contracts
    One-week notice in first six months
    Notice of 1 to 4 weeks by seniority → Fixed one week notice for either party in first 6 months

    Act of 3 June 2026 (Moniteur 15 June 2026), for contracts starting from 1 Aug 2026.

    Source: DLA Piper (secondary)

Coming next

1. BillNot yet law
   Pay Transparency Directive not transposed

   L&E Global

2. BillNot yet law
   Mandatory mobility budget

   Baker McKenzie

3. BillNot yet law
   Mandatory time registration

   Baker McKenzie

Italy's 2026 brought the EU pay transparency regime into force on 7 June with pay ranges in job ads and a salary history ban for all employers. The Budget Law also cut bonus taxes, extended parental leave and introduced automatic pension fund enrolment for new hires from 1 July.

In force in 2026 (10)

1. 1 Jan 2026Pay and pay transparency
   Productivity bonus substitute tax cut to 1% and cap raised
   5% substitute tax on up to EUR 3,000 → 1% substitute tax on up to EUR 5,000 (2026 and 2027)

   Budget Law 2026 (L. 199/2025, c. 8-9) lowers the flat tax on performance bonuses and profit sharing under qualifying company or territorial agreements. Payroll must apply the new rate and cap.

   Source: Legge 30 dicembre 2025 n. 199 (summary by eDotto) (secondary)

2. 1 Jan 2026Pay and pay transparency
   Tax-free electronic meal voucher value raised
   EUR 8 per day → EUR 10 per day

   Budget Law 2026 (c. 14) raises the exempt value of electronic meal vouchers. Employers can increase vouchers without extra tax or contributions up to the new limit.

   Source: Legge 30 dicembre 2025 n. 199 (summary by eDotto) (secondary)

3. 1 Jan 2026Pay and pay transparency
   5% flat tax on 2026 night, holiday and shift allowances and on contract renewal increases
   Ordinary progressive tax → 15% substitute tax on night, holiday and shift allowances up to EUR 1,500 (income up to EUR 40,000); 5% on CCNL renewal increases (income up to EUR 33,000)

   Budget Law 2026 (c. 7, 10-11) creates temporary payroll tax regimes for 2026 that employers apply as withholding agent.

   Source: Legge 30 dicembre 2025 n. 199 (summary by eDotto) (secondary)

4. 1 Jan 2026Leave and working time
   Parental leave extended to children up to 14 and child-illness leave doubled
   Parental leave for children up to 12; child-illness leave 5 days a year for children over 3 → Parental leave for children up to 14; child-illness leave 10 days a year per parent, extended to children aged 8 to 14

   Budget Law 2026 (c. 219-220) widens the age window for optional parental leave and doubles unpaid child-illness leave, which carries notional contributions.

   Source: Legge 30 dicembre 2025 n. 199 (summary by eDotto) (secondary)

5. 1 Jan 2026Contribution ceilings
   INPS 2026 contribution ceiling and pension bracket indexed
   Ceiling EUR 120,607; first pension bracket EUR 55,448 → Ceiling EUR 122,295; first pension bracket EUR 56,224 (1% extra employee contribution above it); minimum daily wage EUR 58.13

   INPS Circular 6 of 30 January 2026 sets the annual ceiling for employees first insured from 1996 and the threshold for the extra 1% employee pension contribution.

   Source: INPS Circolare n. 6 del 30 gennaio 2026 (summary by Eutekne) (secondary)

6. 1 Jan 2026New levies and schemes
   TFR transfer to INPS Treasury Fund now uses a dynamic headcount threshold
   Fixed 50-employee threshold measured in the first year of activity → 60 employees (2026-2027), based on prior-year average headcount; 50 from 2028; 40 from 2032

   Budget Law 2026 changes which employers must pay unallocated TFR severance accruals monthly into the INPS Treasury Fund. DL 62/2026 waived penalties on H1 2026 payments made by 16 July 2026.

   Source: Legge 199/2025 (summary by Eutekne) (secondary)

7. 1 Jan 2026Contribution rates
   New hiring contribution exemptions for 2026
   None → Partial exemption up to 24 months for permanent hires (decree needed); full exemption up to EUR 8,000 a year for hiring mothers of 3 or more minors

   Budget Law 2026 (c. 153-155, 210-213) and DL 62/2026 (women, youth under 35, ZES) create optional employer contribution relief for qualifying 2026 hires.

   Source: Legge 199/2025 and DL 62/2026 conv. L. 112/2026 (summaries) (secondary)

8. 30 Apr 2026Pay and pay transparency
   Decreto Primo Maggio ties incentives to collective agreement pay (salario giusto)

   DL 62/2026, converted by L. 112/2026 (GU 27 June 2026), makes CCNL-level pay the benchmark for benefits and adds a vacancy-pay mechanism. Italy still has no statutory minimum wage.

   Source: DL 62/2026 conv. L. 112/2026 (summary by Money.it) (secondary)

9. 7 Jun 2026Pay and pay transparency
   EU Pay Transparency Directive transposed: pay ranges in ads, salary history ban, right to information
   No pre-hire pay disclosure duty → Initial pay or range in job ads or before interview; ban on asking pay history; pay-setting criteria accessible; employee right to request average pay by sex

   Legislative Decree 7 May 2026 n. 96 transposes Directive 2023/970 for all employers regardless of size. Joint pay assessment applies at 100+ employees where an unjustified gap of 5% or more is not fixed in 6 months.

   Source: D.Lgs. 7 maggio 2026 n. 96 (Gazzetta Ufficiale extract)

10. 1 Jul 2026New levies and schemes
    Automatic enrolment of new hires into supplementary pension funds

    Budget Law 2026 (c. 204) amends D.Lgs. 252/2005 for private-sector employees on first hire, excluding domestic workers and those paid below the social allowance.

    Source: Legge 199/2025 c. 204 (summary by Eutekne) (secondary)

Coming next

1. 7 Jun 2027Adopted
   First gender pay gap reports due for 150+ employees

   D.Lgs. 96/2026 (A&O Shearman alert)

2. BillNot yet law
   Platform Work Directive transposition decree

   Council of Ministers preliminary approval (PMI.it report)

German employers faced a large minimum wage jump to EUR 13.90 in January 2026, plus higher contribution ceilings and a 2.9% average health add-on rate. A second step to EUR 14.60 and higher minijob costs follow in 2027, while pay transparency transposition is still outstanding.

In force in 2026 (8)

1. 1 Jan 2026Minimum wage
   Statutory minimum wage rises
   EUR 12.82/hour → EUR 13.90/hour

   Fifth Minimum Wage Adjustment Ordinance (BGBl. 2025 I Nr. 268); a second step to EUR 14.60 follows on 1 January 2027.

   Source: Federal Ministry of Labour (BMAS)

2. 1 Jan 2026Contribution ceilings
   Minijob earnings limit rises with minimum wage
   EUR 556/month → EUR 603/month

   The marginal employment ceiling is tied to 10 hours a week at the minimum wage; check minijob hours so staff stay under the new limit.

   Source: Deutsche Rentenversicherung, Werte der Rentenversicherung

3. 1 Jan 2026Contribution ceilings
   Pension and unemployment insurance ceiling rises
   EUR 8,050/month (EUR 96,600/year) → EUR 8,450/month (EUR 101,400/year)

   Employer pension (9.3%) and unemployment (1.3%) shares apply up to the new ceiling; rates are unchanged.

   Source: Deutsche Rentenversicherung; BMAS Sozialversicherungsrechengroessen 2026

4. 1 Jan 2026Contribution ceilings
   Health and care insurance ceiling and opt-out threshold rise
   Ceiling EUR 5,512.50/month; compulsory insurance threshold EUR 73,800/year → Ceiling EUR 5,812.50/month (EUR 69,750/year); threshold EUR 77,400/year

   Higher-paid staff need to earn more than EUR 77,400 a year to leave statutory health insurance.

   Source: Federal Ministry of Health (BMG)

5. 1 Jan 2026Contribution rates
   Average health insurance additional contribution rises
   2.5% → 2.9% (average; each fund sets its own)

   The employer pays half of the fund-specific additional contribution on top of half of the 14.6% general rate.

   Source: Federal Ministry of Health (BMG)

6. 1 Jan 2026Payroll reporting
   Aktivrente: tax-free pay for employees past retirement age
   Fully taxable → Up to EUR 2,000/month (EUR 24,000/yr) free of wage tax

   Aktivrentengesetz (Bundestag 5 Dec 2025, Bundesrat 19 Dec 2025). Only for jobs with pension contributions after the statutory retirement age; minijobs and self-employment excluded. Social contributions remain due; amounts shown on the wage tax certificate.

   Source: Bundesrat Drucksache 589/25 (government bill); adoption dates per Grant Thornton

7. 1 Jan 2026Work permits and sponsorship
   EU Blue Card salary thresholds raised
   EUR 48,300 / EUR 43,759.80 → EUR 50,700 / EUR 45,934.20

   50% and 45.3% of the pension ceiling under s. 18g AufenthG.

   Source: Bundesanzeiger notice, 18 Dec 2025

8. 1 Jul 2026Payroll reporting
   Minijobbers can revoke their pension insurance exemption
   Exemption binding for the whole minijob → One-time right to revoke and rejoin compulsory pension insurance

   Employers must document the employee's application in payroll records and re-register the employee with the Minijob-Zentrale (reason codes 32 and 12).

   Source: Minijob-Zentrale

Coming next

1. 1 Jan 2027Adopted
   Second minimum wage step and new Minijob limit

   Minijob-Zentrale; BMAS

2. 1 Jan 2027Adopted
   Higher flat health contribution for commercial minijobs

   Minijob-Zentrale

3. BillNot yet law
   Employer care insurance contribution for minijobs

   Minijob-Zentrale

4. BillNot yet law
   Minijob flat-rate tax increase

   Minijob-Zentrale

5. BillNot yet law
   Electronic working time recording

   Handlerbund (trade association) report

Japan's 2026 changes were mostly cost-side: a new 0.23% child support levy, small health and care rate moves, an employment insurance cut and record minimum wage rises from October. Employers with 101 or more staff must now publish their gender pay gap, and all employers must have customer harassment measures from 1 October.

In force in 2026 (7)

1. 1 Mar 2026Contribution rates
   Kyokai Kenpo health insurance rate change (Tokyo example)
   9.91% (Tokyo, split equally) → 9.85% (Tokyo, split equally)

   FY2026 prefectural health insurance rates apply from the March 2026 premium month. Rates differ by prefecture.

   Source: Japan Health Insurance Association (Kyokai Kenpo)

2. 1 Mar 2026Contribution rates
   Long-term care insurance rate up
   1.59% → 1.62% (split equally)

   Applies to insured employees aged 40 to 64 from the March 2026 premium month.

   Source: Japan Health Insurance Association (Kyokai Kenpo)

3. 1 Apr 2026New levies and schemes
   New child and childcare support levy collected with health insurance
   None → 0.23% of standard remuneration (split equally)

   The kodomo kosodate shienkin is a new mandatory levy collected with health insurance premiums from the April 2026 premium month, with the same caps as health insurance.

   Source: Japan Health Insurance Association (Kyokai Kenpo)

4. 1 Apr 2026Contribution rates
   Employment insurance rate cut
   1.45% total (employer 0.9%) → 1.35% total (employer 0.85%, worker 0.5%), general business

   FY2026 employment insurance rates apply from 1 April 2026 to 31 March 2027.

   Source: MHLW Yamagata Labour Bureau

5. 1 Apr 2026Pay and pay transparency
   Gender pay gap disclosure extended to 101-300 employees
   Mandatory only for 301+ employees → Mandatory for employers with 101+ regular employees

   Amended Act on Promotion of Women's Participation makes the gender wage gap a required disclosure item for employers with 101 to 300 employees.

   Source: Ministry of Health, Labour and Welfare

6. 1 Oct 2026Leave and working time
   Customer harassment and job-seeker sexual harassment measures become mandatory
   Not a statutory duty → All employers must take preventive and response measures under MHLW guidelines (Notices 51 and 52 of 2026)

   Amendments to the Labour Policy Comprehensive Promotion Act and Equal Employment Opportunity Act require policies, consultation systems and response procedures.

   Source: Ministry of Health, Labour and Welfare

7. 1 Oct 2026Minimum wage
   FY2026 regional minimum wages raised (Tokyo example)
   Tokyo JPY 1,226/hour; national weighted average JPY 1,121 → Tokyo JPY 1,280/hour; national weighted average JPY 1,177

   Prefectural minimum wages take effect on staggered dates from 1 October to 2 December 2026 (Okinawa last). Many prefectures, including Tokyo and Osaka (JPY 1,231), changed on 1 October.

   Source: MHLW FY2026 regional minimum wage list

Coming next

1. 2 Dec 2026Adopted
   Remaining prefectural minimum wage increases take effect

   MHLW FY2026 regional minimum wage list

2. 1 Sep 2027Adopted
   Employees' pension monthly cap rises in steps

   Japan Pension Service

Federal changes in 2026 are mostly about payroll reporting: a higher Social Security wage base, a USD 2,000 Form 1099 threshold and new W-2 codes for overtime and tips. On immigration, H-1B selection is now weighted by wage level, while proposed contractor and prevailing wage rules are still not final.

In force in 2026 (7)

1. 1 Jan 2026Contribution ceilings
   Social Security wage base rises
   USD 176,100 → USD 184,500

   Employer 6.2% OASDI tax applies to wages up to the new base; maximum employer OASDI cost rises to USD 11,439. Rates (6.2% and 1.45% Medicare) are unchanged.

   Source: Social Security Administration, Contribution and Benefit Base

2. 1 Jan 2026Payroll reporting
   Form 1099-NEC/MISC reporting threshold raised
   USD 600 per payee per year → USD 2,000 per payee per year (indexed from 2027)

   Under OBBBA section 70433, payments made after 31 December 2025 need a 1099-NEC or 1099-MISC only at USD 2,000 or more; the backup withholding threshold moves the same way.

   Source: Littler (law firm alert) (secondary)

3. 1 Jan 2026Payroll reporting
   New W-2 reporting for overtime, tips and Trump account contributions
   No separate reporting → Box 12 codes TT (qualified overtime), TP (cash tips), TA (Trump account contributions); Box 14b tipped occupation code

   Employers must track qualified overtime premium pay and tips paid in 2026 so they can be reported on the 2026 Form W-2 filed in early 2027.

   Source: PayrollOrg summary of IRS 2026 Form W-2 (secondary)

4. 1 Jan 2026Contribution ceilings
   ACA affordability threshold raised
   9.02% of household income → 9.96% of household income

   Applicable large employers (50+ FTEs) must keep the employee's self-only premium under 9.96% of income for plan years starting in 2026 to avoid penalties (4980H(a) USD 3,340, 4980H(b) USD 5,010).

   Source: CBIZ summary of IRS Rev. Proc. 2025-25 (secondary)

5. 27 Feb 2026Worker status
   NLRB formally reinstates 2020 joint employer standard
   2023 rule (vacated by court in 2024) → 2020 rule: substantial direct and immediate control over essential terms

   The NLRB final rule removes the 2023 joint employer rule from the regulations; businesses using franchisees, staffing firms or contractors are joint employers only if they actually exercise substantial direct control.

   Source: Federal Register, 27 Feb 2026 (NLRB final rule)

6. 27 Feb 2026Work permits and sponsorship
   Wage-weighted H-1B cap lottery
   Random selection, one entry per beneficiary → Selection weighted by OEWS wage level (Level IV gets four entries, Level I one)

   From the FY2027 registration season, employers offering higher wage levels have better odds in the H-1B cap lottery.

   Source: AILA summary of DHS final rule 90 FR 60864 (secondary)

7. 1 Mar 2026Work permits and sponsorship
   USCIS premium processing fees increase
   USD 2,805 (I-129 H-1B/L-1, I-140); USD 1,685 (H-2B, R-1) → USD 2,965; USD 1,780

   Inflation adjustment for Form I-907 requests postmarked on or after 1 March 2026; requests with the old fee are rejected.

   Source: Clark Hill (law firm alert) on USCIS final rule (secondary)

Coming next

1. 1 Jan 2027Adopted
   2027 Social Security wage base

   Social Security Administration, Contribution and Benefit Base

2. BillNot yet law
   DOL proposal to replace 2024 independent contractor rule

   US Department of Labor, Wage and Hour Division

3. BillNot yet law
   DOL proposal to raise H-1B and PERM prevailing wage levels

   Duane Morris (law firm alert)

Payday Super is the big 2026 change in Australia: from 1 July employers must pay superannuation with each pay run instead of quarterly, against a new annual cap of AUD 270,830. Government Paid Parental Leave also rose to 26 weeks, and the annual minimum wage increase applied from 1 July.

In force in 2026 (6)

1. 1 Jul 2026Payroll reporting
   Payday Super starts
   Super Guarantee paid quarterly (28 days after quarter end) → SG must be paid with each payday and reach the fund within about 7 days

   SG is now calculated on qualifying earnings and paid each pay cycle; late payments attract the revised SG charge from 1 July 2026.

   Source: Australian Taxation Office, Payday Super

2. 1 Jul 2026Contribution ceilings
   Super maximum contribution base switches to an annual figure
   AUD 62,500 per quarter (2025-26) → AUD 270,830 per year (2026-27)

   With Payday Super the SG cap is applied on an annual basis; SG rate stays 12%.

   Source: Australian Taxation Office, key super rates and thresholds

3. 1 Jul 2026Leave and working time
   Government Paid Parental Leave reaches 26 weeks
   24 weeks → 26 weeks

   Final step under the 2023 PPL amendments; employers acting as paymaster pass on the extra weeks. Super is paid on PPL by the government.

   Source: Services Australia, Parental Leave Pay

4. 1 Jul 2026Minimum wage
   National minimum wage and award rates rise (Annual Wage Review 2025-26)
   AUD 24.95/hour; AUD 948.00/week → AUD 26.44/hour; AUD 1,004.90/week (casual AUD 33.05/hour incl. 25% loading)

   Modern award minimum rates rise 4.75%; the national minimum wage rises about 6.0% (it was realigned with a higher classification). Applies from the first full pay period starting on or after 1 July 2026.

   Source: Victorian Government Solicitor's Office, Key 1 July 2026 employment law and superannuation rates; Lander & Rogers alert (secondary)

5. 1 Jul 2026Dismissal and contracts
   High income threshold and unfair dismissal compensation cap indexed
   High income threshold AUD 183,100; compensation cap AUD 91,550 → High income threshold AUD 190,100; compensation cap AUD 95,050

   Annual indexation. Employees above the threshold who are not covered by an award or enterprise agreement cannot bring unfair dismissal claims. Genuine redundancy tax-free amount also indexed to AUD 13,598 plus AUD 6,801 per completed year.

   Source: Victorian Government Solicitor's Office; Lander & Rogers alert (secondary)

6. 6 Jul 2026Dismissal and contracts
   Fair Work Act procedural amendments (Building Cooperative Workplaces No. 1)

   Workplace Relations Legislation Amendment (Building Cooperative Workplaces No. 1) Act 2026 commenced on royal assent (6 July 2026). Related FWC Rules amendments commenced 31 July 2026 (7-day response time for right to disconnect disputes, more MyFWC lodgements).

   Source: Victorian Government Solicitor's Office, Key changes to Fair Work Act and FWC procedures (secondary)

Coming next

1. BillNot yet law
   Ban on non-compete clauses for workers below the high income threshold

   Piper Alderman via Mondaq (15 Sept 2026)

Federal payroll changes in Canada for 2026 are routine: higher CPP and EI earnings ceilings and a small EI rate cut to 1.63%. Federally regulated employers also face the annual CPI uprating of the federal minimum wage each April.

In force in 2026 (6)

1. 1 Jan 2026Contribution ceilings
   CPP maximum pensionable earnings rise
   YMPE CAD 71,300; max employer contribution CAD 4,034.10 → YMPE CAD 74,600; max employer contribution CAD 4,230.45

   Rate stays 5.95% each for employer and employee; CPP2 also applies above the YMPE up to the YAMPE.

   Source: Canada Revenue Agency

2. 1 Jan 2026Contribution ceilings
   EI maximum insurable earnings rise
   CAD 65,700 → CAD 68,900

   Maximum employer EI premium rises from CAD 1,508.47 to CAD 1,572.30.

   Source: Canada Revenue Agency

3. 1 Jan 2026Contribution rates
   EI premium rate cut slightly
   1.64% employee (employer 1.4x = 2.296%); Quebec 1.31% → 1.63% employee (employer 2.282%); Quebec 1.30%

   Small reduction set by the Canada Employment Insurance Commission.

   Source: Canada Revenue Agency

4. 1 Jan 2026Contribution ceilings
   CPP2 additional maximum pensionable earnings (YAMPE) rises
   CAD 81,200 → CAD 85,000 (CPP2 rate 4%, max employer CPP2 CAD 416.00)

   Second additional CPP contributions apply on earnings between YMPE (CAD 74,600) and YAMPE.

   Source: ESDC, Maximum Benefit Amounts and Related Figures, CPP 2026

5. 1 Apr 2026Minimum wage
   Federal minimum wage indexed
   CAD 17.75/hour → CAD 18.15/hour

   Annual CPI indexation (2.1%, 2025 average CPI). Where a province or territory has a higher rate, the higher rate applies.

   Source: Employment and Social Development Canada news release (March 2026)

6. 20 Oct 2026Pay and pay transparency
   Equal pay by employment status and temporary help agency rules in force

   Canada Labour Code ss. 182.1 to 182.3 and Division VI.1 (BIA 2018) with SOR/2026-75. Exceptions: seniority, merit, production, red circling, labour shortage, northern and travel pay. Employees may request a written review, answered within 90 days. Pay gaps may only be closed by raising the lower rate. Collective agreements allowing status-based differences prevail for two years. In-force date from a law firm alert; the Gazette text ties it to a separate order.

   Source: Canada Gazette Part II, SOR/2026-75; MLT Aikins via Mondaq (date)

France's 2026 brought a higher social security ceiling, a new supplementary birth leave with DSN reporting from October and a mid-year SMIC rise. A lower cap on work accident sick pay from November raises employer top-up costs.

In force in 2026 (6)

1. 1 Jan 2026Contribution ceilings
   Social security ceiling raised 2%
   EUR 47,100/yr → EUR 48,060/yr

   Arrêté of 22 Dec 2025.

   Source: Service-Public.fr

2. 1 Jan 2026Leave and working time
   Supplementary birth leave
   None → 1 or 2 extra months after maternity, paternity or adoption leave, paid by Social Security

   Applies to births and adoptions from 1 Jan 2026.

   Source: Service-Public.fr Entreprendre

3. 1 Jan 2026Minimum wage
   SMIC January revaluation
   EUR 11.88/hour → EUR 12.02/hour; EUR 1,823.03/month

   Increase of 1.18%.

   Source: info.gouv.fr, Le SMIC revalorise au 1er janvier 2026

4. 1 Jan 2026Contribution rates
   Single degressive reduction (RGDU) replaces general reduction
   General reduction up to 1.6 SMIC plus reduced sickness and family rates → One degressive reduction up to 3 SMIC with a 2% floor; reduced sickness and family rates abolished

   Max coefficient 0.3981 (under 50 staff) or 0.4021 (50+); exponent 1.75. Declared via DSN.

   Source: Service-Public Entreprendre, RGDU

5. 1 Jun 2026Minimum wage
   SMIC increase
   Not confirmed → EUR 12.31/hour; EUR 1,867.02/month

   Raised by arrêté of 22 May 2026 (automatic inflation trigger); effective date inferred.

   Source: Service-Public.fr

6. 1 Oct 2026Payroll reporting
   Birth leave must be declared via DSN
   Excel form only → Form plus same-day DSN report

   Employers must report supplementary birth leave periods through the DSN.

   Source: Service-Public.fr Entreprendre

Coming next

1. 1 Nov 2026Adopted
   Lower cap on work accident sick pay

   Service-Public.fr

2. 1 Jan 2027Adopted
   2027 social security ceiling

   Service-Public.fr

3. BillNot yet law
   Pay transparency bill (projet de loi no. 944)

   Le Monde du Droit