Regulatory updates
for Global Employers

The Omani Ministry of Labour has recently issued Ministerial Decision No. 317/2025, requiring private sector employers to grant annual salary increases to Omani employees based on performance ratings. Increases range from 5% for “Excellent” ratings to 2% for “Acceptable,” with no increment for “Weak” ratings, and employees must complete six months of service to qualify.

Non-compliance may result in penalties of OMR 50 per affected employee, with implementation beginning from 1 January 2026.

Effective 1 October 2025, the next stage of amendments to Japan’s Child Care and Family Care Leave Act will take effect. Employers will be required to introduce at least two flexible working measures - such as telework, staggered hours, or extended short-hours work - for employees raising children aged three until school entry and to provide individual notifications and confirmations of these options. This marks the second phase of the reform, following initial changes implemented on 1 April 2025.

The Employees Provident Fund (EPF) Amendment Bill 2025 mandates that foreign employees and their employers in Malaysia must contribute 2% of the employee's monthly wages to the EPF.

This contribution is lower than the rates for Malaysian employees, which require 11% from the employee and 12-13% from the employer. The change, aimed at promoting wage equality and reducing reliance on foreign labor, will take effect in the fourth quarter of 2025.

A presidential proclamation signed on 19 September 2025 requires a one-time USD100,000 payment for each new H-1B petition filed on or after 21 September 2025. According to U.S. Citizenship and Immigration Services (USCIS), the fee does not affect existing visa holders or petitions filed before that date. The proclamation also directs changes to prevailing wage levels, prioritizes high-skilled and high-paid workers, and establishes the Department of Labor’s “Project Firewall” to strengthen compliance oversight.

Ireland has delayed the start of its pension auto-enrolment scheme from September 2025 to 1 January 2026. Employees aged 23–60 earning at least €20,000 annually who are not in a pension plan will be automatically enrolled, with contributions starting at 1.5% each from employee and employer and 0.5% from the State, increasing gradually over ten years. Separately, on 17 September 2025 the Minister for Enterprise, Trade and Employment confirmed that the Employment (Contractual Retirement Ages) Bill 2025 completed Committee Stage and will resume in the autumn session; the Bill would allow employees to decline retirement at a contractual age below the State Pension Age of 66 unless objectively justified and provide for compensation of up to two years’ pay or €40,000.

Hong Kong’s 2025 Policy Address announces key employment measures. The statutory minimum wage review will move from a biennial to an annual cycle, with a new formula expected to take effect on 1 May 2026. The government also plans to improve work injury protection for digital platform workers and strengthen occupational safety inspections.

The Dutch government has submitted the 2026 Tax Plan with measures that would narrow tax-free expatriate allowances, partly limit inflation adjustment of income tax brackets, and introduce technical changes to payroll and wage tax rules. These changes, if enacted, could raise taxable income for certain employees and increase employment costs for companies with staff in the Netherlands. The plan is under parliamentary debate and not yet law.

Poland has published Regulation No. 1242 increasing the national minimum wage for 2026. The monthly minimum wage will rise to PLN 4,806 and the hourly minimum to PLN 31.40, up from PLN 4,666 and PLN 30.50 respectively in 2025. The regulation was issued on September 11, 2025 and published in the Official Gazette on September 15, 2025, with effect from January 1, 2026.

Angola's minimum wage will rise to AOA 100,000 per month, effective from 16 September 2025, as mandated by Presidential Decree No. 152/24. This follows an initial increase to AOA 70,000 per month, which will take effect on 16 September 2024. Micro-companies and start-ups will be subject to a reduced minimum wage of AOA 50,000, with provisions for employers to request permission to pay below the set minimum wage if facing financial hardship.

Thailand’s amended Labour Protection Act, approved by the House of Representatives on 16 July 2025 and by the Senate on 15 September 2025, introduces new paid leave rights. The amendments increase paid maternity leave to 120 days with 60 days at full pay, add up to 15 days of paid infant care leave at 50% pay, and create 15 days of paid parental leave for spouses. The law is pending royal endorsement and will take effect 30 days after its publication in the Royal Gazette, expected within 2025.