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.

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.

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

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%).

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)