This edition captures critical payroll and employment regulation updates across jurisdictions...
Global Partner. Integrated Solutions.
Updates from Across the Globe | September 2025
This edition captures critical payroll and employment regulation updates across jurisdictions, reflecting evolving government priorities and compliance landscapes. From strategic labor law reforms in Egypt to incentive-driven formalization efforts in India, and revised contribution timelines in Thailand, the updates highlight key shifts impacting employer obligations and payroll operations.
In the spotlight
On 3 September 2025, the Maharashtra cabinet approved key amendments to the Factories Act and the Shops & Establishments Act, aiming to ensure better compensation for workers and increase operational flexibility for businesses. This includes:
Longer daily work hours (up to 12 for factories, 10 for shops),
Higher overtime limits (144 hours/quarter),
Relaxed registration norms for small units while offering scheduling and throughput advantages
Written consent of workers for overtime, mandatory rest breaks to protect workers.
The amendments are pending for legislative approval
The Employment Linked Incentive (ELI) Scheme, approved in July 2025, aims to stimulate job creation by offering financial incentives to both first-time employees and employers registered with the Employees' Provident Fund Organisation (EPFO). Covering new jobs created between 1 August 2025 and 31 July 2027, the scheme provides wage-based benefits to employees and monthly incentives to employers, especially in the manufacturing sector, for sustained employment.
SPREE 2025
Scheme to Promote Registration of Employers/Employees (SPREE), 2025 is a one-time initiative by the Employees' State Insurance Corporation (ESIC), running from 1 July to 31 December 2025, aimed at encouraging unregistered employers to formally register their establishments and eligible employees under the ESI Act. The scheme offers immunity from past dues and inspections, making it easier for employers to comply, while providing employees with access to medical care and social security benefits from the date of registration.
PAN-AADHAAR
The Central Board of Direct Taxes (CBDT) in its latest Circular 9/2025 dated 21 July 2025 granted a big relief to employees and employers from higher TDS/TCS deduction caused by inoperative PAN due to non-linkage of PAN and Aadhaar.
What is the relief?
Relief for past payments: No higher TDS/TCS on amounts paid from 1 April 2024 to 31 July 2025 if PAN is linked with Aadhaar by 30 September 2025.
Relief for future payments: No higher TDS/TCS on amounts paid on or after 1 August 2025 if PAN is linked with Aadhaar within 2 months of the payment month.
Egypt's new labor law aims to align with Egypt's employment framework with evolving workplace practices and recent social-economic developments. It has been drafted in accordance with international labor standards and treaties to which Egypt is signatory.
Thailand Payroll Update
On 26 August 2025, Thailand cabinet approved postponement of the Employee Welfare Fund (EWF) contributions to 1 October 2026.
EWF contribution rates remain unchanged - 0.25% of wages from both employers and employees during the first five years from 2026 to 2031. This will increase to 0.5% from October 2031 onwards.
Australia Payroll Updates
Australia's 2025 Budget echoes the priorities of last year: relieving nationwide cost of living pressures, strengthening Medicare, investing in education, building more homes, and creating a more productive and resilient economy.
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