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Payroll operations across APAC vary widely by country, with differing statutory contributions, reporting timelines, and compliance requirements. This guide brings together key year-end payroll considerations and payroll reference information to support accurate payroll operations across the region.
Justworks supports your APAC payroll needs by helping you stay compliant while reducing operational complexity.
Updated for 2025 year-end processing and 2026 employer payroll tax requirements.
2026 Employer Payroll Tax Updates
Disclaimer
The rates provided are statutory employer-side contributions. Individual rates may vary based on employee age, salary thresholds, or specific industry exemptions.
🇦🇺 Australia
Employer tax: Superannuation (Guarantee)
Rate (2026): 12.00%
Effective date: 01-Jul-26
Source: https://www.ato.gov.au
What’s changing in 2026: New requirement for "Payday Super" means contributions must be remitted at the same time as salary/wages, moving away from quarterly cycles.
🇮🇳 India
Employer taxes: EPF / ESI
Rate (2026): 12% / 3.25%
Effective date: 01-Apr-26
Source: https://www.epfindia.gov.in
What’s changing in 2026: No change to statutory 12% EPF; monitoring for potential increases to the monthly wage ceiling for mandatory coverage.
🇲🇾 Malaysia
Employer taxes: EPF / SOCSO
Rate (2026): 13% / 1.75%
Effective date: 01-Jan-26
Source: https://www.kwsp.gov.my
What’s changing in 2026: Monitoring for adjustments to the SOCSO/EIS wage ceilings; no base percentage change confirmed for EPF.
🇵🇠Philippines
Employer tax: SSS (Pension)
Rate (2026): 10.00%
Effective date: 01-Jan-26
Source: https://www.sss.gov.ph
What’s changing in 2026: Final step of the four-tier contribution increase takes effect, raising the total SSS rate to 15% (Employer share 10%).
🇸🇬 Singapore
Employer taxes: To be confirmed
Status: Pending 2026 employer payroll tax details
While specific 2026 employer payroll tax rate updates are not yet detailed in this guide, the following year-end compliance details apply:
Tax filing: Form IR8A is due by March 1.
13th-month salary: This is mandatory and equivalent to 1/12 of annual salary.
🇮🇱 Israel
Employer taxes: To be confirmed
Status: Information on 2026 employer payroll tax rates and changes for Israel is currently pending confirmation and integration into this APAC guide.
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2025 Key Year-End Payroll Dates
Payday Reminder
Each country follows slightly different payroll schedules, often accelerated due to public holidays in late December.
Payroll Processing Deadlines by Country
- Australia: Final payroll completed by December 15
- India: Final payroll timing varies by organization; plan for mid-December
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Malaysia, Philippines, Singapore:
- 13th-month salary payment processed by December 13
- Final payroll processed by December 26
Bank Holidays and Office Closures
Late December includes multiple regional holidays that may affect banking operations and employee availability.
Common Bank Holidays
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Australia:
- December 25: Christmas Day
- December 26: Boxing Day
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Malaysia, Philippines, Singapore:
- December 24: Christmas Eve (non-working day in some companies)
- December 25: Christmas Day
- December 30: Rizal Day (Philippines only)
- December 31: New Year’s Eve
- India: Most states observe Christmas Day as a holiday. However, there are additional holidays in other states that are also observed; please consult local state holiday calendars for more information.
Office Closures
- Most operations remain open unless otherwise communicated
Year-End Tax Filings and Forms
Justworks ensures all required tax information is submitted in accordance with local laws.
Deadlines by Country
- Australia: Group Certificate due by June 30
- Singapore: Form IR8A due by March 1
- Malaysia: EA Form due by February 28
- Philippines: BIR Form 2316 due by January 31
- India: Form 16 due by June 15th
13th-Month Salary and Bonus Requirements
Several APAC countries require end-of-year bonuses, commonly known as the 13th-month salary. Justworks manages these payments based on each country’s legal requirements.
- Malaysia, Philippines, Singapore: 13th-month salary is mandatory and equivalent to 1/12 of annual salary. Payment is due by December 24 and processed on December 13.
- Australia: No 13th-month salary requirement, but bonuses may be offered at employer discretion.
- India: No formal 13th-month salary, but bonuses are common based on company policy or contractual agreements.
Looking Ahead to 2026
Any updates to tax rates, bonus regulations, or filing obligations for 2026 will be communicated once confirmed by local authorities. Justworks will handle implementation and keep your payroll compliant.
We've Got You Covered
From managing 13th-month salary payments to completing final filings, Justworks takes care of every year-end payroll detail across APAC. No action is required from your team—we manage the process from start to finish.
For assistance, contact international-support@justworks.com or connect with your International Customer Success Manager.
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Disclaimer
This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for accounting, legal or tax advice. If you have any legal or tax questions regarding this content or related issues, then you should consult with your professional legal or tax advisor.