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- Type:
- International
A new “benefits in kind” section explains how these benefits are treated for tax purposes, setting out the general principle that non-cash employment benefits may be taxable, subject to exceptions and thresholds.
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- Type:
- International
Updated to reflect changes to discrimination, advertising vacancies, job offers, young people and children and foreign nationals, following the landmark reform of labour laws enacted on 21 November 2025, which merged central legislations into four comprehensive new Labour Codes.
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- Type:
- International
On 1 April 2026, the minimum wage rate increased, and new maximum weekly offsets for accommodation and for accommodation with food also came into effect.
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- Type:
- International
Updated to reflect changes to specific provisions, exemptions, victimisation, and remedies and penalties, following the landmark reform of labour laws enacted on 21 November 2025, which merged central legislations into four comprehensive new Labour Codes.
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- Type:
- International
A recent amendment to the transgender law, which narrows the legal definition of "transgender person", has been passed but is pending a Supreme Court challenge.
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- Type:
- International
From 26 April 2026, the statutory working week drops to 42 hours. In addition, Labour Board clarification means only direct and real supervision exempts employees from working hour rules, and the Board now has expanded authority to decide exemption status, with decisions open to legal challenge.
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- Type:
- International
For employees classified as exempt from ordinary working hour rules, the employment contract must explicitly state this exemption.
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- Type:
- International
Updated to reflect changes to the requirement for employment contracts, probationary periods, types of employee, types of contract, written statement of terms of employment and variation of contract, following the landmark reform of labour laws enacted on 21 November 2025, which merged central legislations into four comprehensive new Labour Codes.
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- Type:
- International
From 7 April 2026, enhanced health and safety rules apply to work carried out remotely. Employers must provide annual written information to every remote worker. A breach of this duty previously carried no specific penalty but is now punishable by imprisonment or a fine.
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- Type:
- International
From 7 April 2026, employees working remotely in “work environments that do not fall within the employer’s legal control” benefit from enhanced health and safety protections.