Regulatory updates
for Global Employers

The Czech Republic has approved a flexible amendment to the Labour Code, which is expected to take effect on 1 June 2025, pending presidential approval.

Key changes include the removal of mandatory initial medical examinations for employees performing light work without health risks, unless requested by the employee or employer.

Employers will also have the option to implement health promotion programs to improve employee health and disease prevention, with further details to be outlined in a decree by the Ministry of Health.

Starting 1 May 2025, employers in Hong Kong will no longer be permitted to offset statutory severance or long service payments with accrued mandatory provident fund (MPF) contributions.

This regulation aims to safeguard employees' entitlements by ensuring that only voluntary employer contributions and gratuities based on length of service can be used for offsets.

Argentina's government has published General Resolution No. 5671/2025, introducing income tax relief measures for individuals affected by adverse weather conditions.

The resolution extends filing deadlines for affected taxpayers, with new deadlines based on Unique Tax Identification Codes, and applies the measures to the 2024 fiscal period. Additionally, notifications for failure to file or pay will be suspended for qualifying individuals.

The Latvian State Revenue Service has updated its guidelines on individual income tax for employees of foreign employers working in Latvia.

Foreign employers are now required to withhold and remit personal income tax for their employees in Latvia, with payments due by the 23rd of each month and reports by the 15th. Employers should ensure they comply with these updated reporting and payment deadlines to avoid penalties.

Effective April 1, 2025, Slovakia has increased meal allowances for business trips: EUR 8.80 for trips lasting 5–12 hours, EUR 13.10 for 12–18 hours, and EUR 19.50 for over 18 hours.

The minimum value of meal vouchers has also risen to EUR 6.60. Additionally, from March 1, 2025, mileage reimbursement rates have been updated to EUR 0.281 per kilometer for passenger cars and EUR 0.080 per kilometer for two- and three-wheeled vehicles

The Employment (Contractual Retirement Ages) Bill 2025, currently progressing through legislative stages in Ireland, requires employees with a contractual retirement age below the State Pension Age (currently 66) to notify their employer in writing if they do not consent to retire at the specified age. Employers must respond within one month with a reasoned written justification for enforcing the contractual retirement age.

The Bill also prohibits penalising employees for choosing to continue working past the contractual retirement age, with a redress mechanism available through the Workplace Relations Commission for non-compliance.

Singapore will introduce a new Shared Parental Leave (SPL) policy in two phases. Starting April 1, 2025, eligible working parents of Singapore Citizen children will be entitled to 6 weeks of SPL, which can be shared between both parents.

The entitlement will increase to 10 weeks starting April 1, 2026. Employees must have worked for at least 3 months before the child’s birth, and fathers must be legally married to the child’s mother.

Employers will be reimbursed by the government for the leave, with a cap of S$2,500 per week.

Effective 1 April 2025, Mongolia increased the monthly cap on employee social insurance contributions to MNT 910,800, up from MNT 759,000. Employer contributions for industrial accident and occupational disease insurance now range from 0.8% to 2.8%, depending on the industry. Additionally, unemployment insurance contributions are set at 0.5% for employers and 0.2% for employees.

New Zealand has raised the adult minimum wage to NZD 23.50 per hour, a 1.5% increase from the previous rate. The starting-out and training minimum wage rates have also increased to NZD 18.80 per hour, maintaining 80% of the adult rate. Employers should update payroll systems to reflect these new rates.

Japan's employment laws will undergo several significant changes in 2025. Effective April 1, 2025, employees raising children up to elementary school age will be eligible for expanded childcare leave and overtime work exemptions.

Additionally, employees with children under three years old can choose telework instead of reduced working hours. By October 1, 2025, employers will be required to offer flexible working arrangements, including telework, flexible hours, and childcare facilities, to employees with children aged three to elementary school age.

Employers with over 300 employees must also disclose the percentage of male employees taking childcare leave.