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Argentina
Employer Contribution Update
Effective 1 March 2026, the Life Premium fixed amount in Argentina is ARS 377.49.
Bahrain
Employer Contribution Updates
Effective 1 January 2026, the social insurance employer contributions in Bahrain have increased from 17% to 18%. Additionally, a new employer cost has been introduced: the Labour Market Regulatory Authority (LMRA) fee for expatriates, set at BHD 12.5.
Belgium
Pension and Disability Ceiling Updates
Effective 1 January 2026, Belgium's pension and disability ceilings have been updated. The pension ceiling has increased to EUR 82,608.94, and the disability ceiling has increased to EUR 58,279 for employer and employee contributions.
Brazil
Fixed Meal Voucher Increase
Effective 1 January 2026, the minimum daily rate for meal vouchers in Brazil has increased from BRL 513 to BRL 545.30. This may increase employer contributions.
Bulgaria
Euro Adoption and Dual Pricing Requirements
Effective 1 January 2026, Bulgaria will adopt the euro (EUR) as its official currency, with the conversion rate fixed at 1 EUR = 1.95583 BGN. In preparation for the transition, mandatory dual pricing requirements have been introduced, requiring retailers to display prices in both BGN and EUR in a clear and identical format through 8 August 2026. This update supports compliance with Bulgaria's transition to the euro.
Chile
Minimum Wage Increase
Effective 1 January 2026, the minimum wage changed from CLP $529,000 to CLP $539,000, affecting the monthly legal gratification and increasing it to CLP $213,354. This means an increase of CLP $3,958 (approx. 4.41 USD) per month
Employer Contribution Updates
Effective 1 January 2026, several employer contributions in Chile have been updated.
Accident Insurance + SANA cap increased to CLP 3,569,576.00. The rate remains the same.
Unemployment Insurance cap increased to CLP 5,364,290. The rate remains the same.
13th Month Salary Accrual is no longer applicable
Colombia
Employer Contribution Update
Effective 1 January 2026, the minimum salary in Colombia has been updated to COP 1,750,905. As a result, the new minimum integral salary is COP 22,761,765.
For employees with an ordinary salary:
The minimum health contribution is COP 148,826.92, and the maximum health contribution is COP 3,720,673.12
The minimum pension contribution is COP 210,108, and the maximum pension contribution is COP 5,252,715.
Egypt
Social Insurance Cap Increase
Effective 1 January 2026, the social insurance salary cap in Egypt has increased from EGP 14,500 to EGP 16,700. The rate has remained the same. This may increase employer contributions.
Finland
Social Security Contribution Change
Effective 1 January 2026, the Accident Insurance employer contribution has change from 2.25% to 2.33% and the Group Life Insurance employer contribution has changed from 0.57% to 0.56%.
Georgia
Labor Employment Authorization Update
Effective 1 March 2026, a legislative amendment in Georgia (country) introduces a new requirement for employers hiring foreign nationals. Under the new law, employers must obtain prior labor employment authorization from the Ministry of Labor before employing a foreign national. Once authorization is granted, the employee may proceed with applying for the appropriate residence permit.
Israel
Social Security Contribution Change
Effective 1 January 2026 the Social Security threshold for Israel has increased from ILS 7,522 to ILS 7,703, leading to an increase in employer contributions.
Luxembourg
Employer Contribution Changes
Effective 1 January 2026, several employer contribution costs in Luxembourg have been updated
Accident Insurance has decreased from 0.595% to 0.5525
Mutual Health Care has increased from 0.07% to 0.23%
Pension has increased from 8.00% to 8.50%
Morocco
Minimum Wage Increase
Effective 1 January 2026, the new gross monthly guaranteed interprofessional minimum wage (SMIG) in Morocco is MAD 3,422.72. The mandatory increase applies to the industrial, commercial, and liberal professions.
Puerto Rico
Social Security Limit Increase
Effective 1 January 2026, Puerto Rico’s Old Age, Survivors, and Disability Insurance (OASDI) salary limit increased from USD 142,800 to USD 184,500, resulting in higher employer contributions. The contribution rate remains unchanged at 6.20%.
Peru
Employer Contribution Increase
Effective 1 January 2026, the monthly compensation for Length of Service accrual for Peru has been updated to 9.72%. This will increase employer contributions.
Singapore
Monthly Salary Ceiling Increase
The CPF Ordinary Wage ceiling increased from SGD $7,400 to SGD $8,000. This means the first SGD $8,000 of the monthly salary will now be subject to CPF contributions.
Employer Contribution Rate Increases by Age Range
For employees aged above 55 to 60, the employer CPF contribution rate increased from 15.5% to 16%( an increase of 0.5%). For employees aged above 60 to 65, the employer CPF contribution rate is increasing from 12% to 12.5% (an increase of 0.5%).
Sweden
Income Base Amount Update
Effective 1 January 2026, Sweden's income base amount has been set at SEK 83,400. The income base amount determines the level of income insured under the public old-age pension system. The updated income base amount has been applied to the Option 1 pension plan.
Taiwan
Leave Labor Updates
Effective 1 January 2026, Taiwan updated its labor leave rules to better protect employees and improve flexibility.
Attendance bonuses may no longer be fully deducted due to sick leave and must be reduced proportionally if applicable.
Employees who take up to 10 days of ordinary sick leave per year are protected from unfavorable treatment, and sick leave cannot be the sole factor in performance evaluations.
In addition, family care leave may be taken on an hourly basis and will not affect attendance bonuses, giving employees greater flexibility when caring for family members.
Uruguay
Paternity Leave Increase
Effective 1 January 2026, the paternity leave in Uruguay will increase to 20 consecutive days.
Employer Contribution Decrease
Effective 1 February 2026, Uruguay’s risk insurance rate decreased from 0.98% to 0.87%, and the maximum pension (BPS) contribution decreased from UYU 22,713.67 to UYU 21,662.70, resulting in lower employer contributions.
Vietnam
Maximum Contribution Update
Effective 1 January 2026, Vietnam’s unemployment insurance remains taxed at 1%, with the maximum contribution capped at 20 times the regional minimum wage, impacting monthly employer contributions.
Updated caps are set at:
VND 106,200,000 (Region I)
VND 94,600,000 (Region II)
VND 82,800,000 (Region III)
VND 74,000,000 (Region IV)
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