{
"copied_from": "feat/plugin-sync-2026-10-11:mcp/eorscope-mcp/data/snapshot.json",
"snapshot_date": "2026-10-13",
"source_commit": "e215c95bea0f",
"scheduled": {
"AE": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [],
"scheduled_changes": []
},
"AL": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Floor and ceiling of the social insurance base for 2027: the ceiling moves by the same amount and at the same time as the national minimum wage. No decision fixing a 2027 minimum wage, and so no 2027 ceiling, was found published at the research date; 2026 is ALL 50,000 minimum and ALL 186,416 maximum a month.",
"contribution_id": "social_insurance_sickness_maternity_pension_employer",
"source": {
"url": "https://www.tatime.gov.al/d/8/45/45/1914/nga-1-janari-2026-rritet-paga-minimale-dhe-maksimale"
}
},
{
"status": "awaited",
"description": "Floor of the health insurance base follows the national minimum wage (ALL 50,000 a month in 2026); a 2027 minimum wage is awaited, no decision found.",
"contribution_id": "health_insurance_employer",
"source": {
"url": "https://www.tatime.gov.al/d/8/45/45/1914/nga-1-janari-2026-rritet-paga-minimale-dhe-maksimale"
}
},
{
"status": "proposal",
"description": "Political statement that the minimum wage will reach 700 euro by the end of the current term; no year and no decision attached, so no 2027 figure can be drawn from it.",
"contribution_id": "social_insurance_sickness_maternity_pension_employer",
"source": {
"url": "https://pamfleti.net/politike/rama-vjen-me-premtime-te-reja-700-euro-page-minimale-brenda-ketij-manda-i305961"
}
}
],
"scheduled_changes": []
},
"AM": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Armenia's draft 2027 state budget was approved by the government and goes to parliament, expected to be finalised by mid-October; the article read (public-sector social package, minimum pension) does not mention the social payment rate, so no 2027 change to it is known, but the adopted budget and any accompanying amendments to the Law on Funded Pensions were not read.",
"contribution_id": "social_payment_withheld",
"source": {
"url": "https://oc-media.org/armenia-to-raise-pension-and-cut-civil-service-benefits-in-2027/"
}
},
{
"status": "awaited",
"description": "The ARLIS incorporation of the Law on Funded Pensions read today is marked in force for 20.03.2025-18.05.2026 and lists an amending act of 16.04.2026 (HO-177-N); the later consolidated text was not read, so the 5% / 10% minus AMD 25,000 scale and the 15x ceiling are confirmed only as of that incorporation.",
"contribution_id": "social_payment_withheld",
"source": {
"url": "https://www.arlis.am/hy/acts/203928"
}
},
{
"status": "awaited",
"description": "Minimum monthly wage for 2027: the Labour Code leaves the amount to a separate law, and no 2027 figure was found in the sources read.",
"contribution_id": null,
"source": {
"url": "https://www.arlis.am/hy/acts/172153"
}
},
{
"status": "decided_unchanged",
"description": "Article 6(10) amount: the employer calculates and transfers the social payment at its own expense for an employee on childcare leave for a child under three, AMD 3,000 per month, from the month after the leave starts until the month the child turns two. The fiche carries 0 for this line; the text read gives AMD 3,000 per month per eligible employee (as of the incorporation read).",
"contribution_id": "childcare_leave_employer_pays",
"source": {
"url": "https://www.arlis.am/hy/acts/203928"
}
},
{
"status": "decided_unchanged",
"description": "Article 7(1) places the duty to calculate and transfer the employee's social payment on employers as tax agents; the only employer-funded payment in the text read is article 6(10).",
"contribution_id": "social_payment_withheld",
"source": {
"url": "https://www.arlis.am/hy/acts/203928"
}
},
{
"status": "decided_unchanged",
"description": "Article 5(1) names the payers of the social payment: employees born from 1 January 1974 (and others by election). The employer is the collecting agent (article 7(1)) and pays at its own expense only the AMD 3,000 monthly amount of article 6(10); as of the incorporation read.",
"contribution_id": "social_payment_withheld",
"source": {
"url": "https://www.arlis.am/hy/acts/203928"
}
}
],
"scheduled_changes": []
},
"AR": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "decided_unchanged",
"description": "Ley 27.802 art. 165 rewrites Ley 23.660 art. 16(a) to read 6% for contributions accruing from 1 January 2027, so the employer rate stays at 6% on both sides of that date.",
"contribution_id": "obra_social",
"source": {
"url": "https://servicios.infoleg.gob.ar/infolegInternet/anexos/0-4999/62/texact.htm"
}
},
{
"status": "awaited",
"description": "The Boletin Oficial texts of Decreto 408/2026 and ARCA's resolution for the FAL were not read (only the ARCA news page and the InfoLEG notes), and ARCA's implementing rules for the RIFL were not located.",
"contribution_id": null,
"source": {
"url": "https://servicioscf.afip.gob.ar/publico/sitio/contenido/novedad/ver.aspx?id=5937"
}
},
{
"status": "awaited",
"description": "The upper limit of the contribution base is revalued periodically (March and September per the mission brief); the next values were not read. The statute caps only the worker contributions, not the employer ones.",
"contribution_id": null,
"source": {
"url": "https://servicios.infoleg.gob.ar/infolegInternet/anexos/0-4999/639/texact.htm"
}
}
],
"scheduled_changes": [
{
"contribution_id": "contribuciones_patronales_suss",
"effective_from": "2026-11-01",
"date_basis": "stated",
"change": {
"rate": null,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Fondo de Asistencia Laboral (Ley 27.802, Titulo II): a monthly employer contribution of 1% of the SIPA base for large private employers and 2.5% for MiPyMEs and certain non-profits, paid into an individual employer account (art. 60; ARCA page). Art. 76 gives employers a reduction in the social security contributions set by reference to art. 60 (\"equivalente a la que le resulte de aplicación de conformidad con lo dispuesto en el artículo 60\"); the text does not state a net employer effect and none is computed here. Start: 1 June 2026 in the law (art. 58 ff., extendable by the Executive), moved to 1 November 2026 by Decreto 408/2026 (InfoLEG note); ARCA published the procedure on 1 October 2026. The EOR Scope Argentina page rate is not changed here. Until the FAL starts, art. 167 says employers pay the contribution rates without that reduction.",
"source": {
"url": "https://servicios.infoleg.gob.ar/infolegInternet/anexos/420000-424999/423680/norma.htm",
"quote": "por art. 27 del Decreto Nº 408/2026 B.O. 1/6/2026 se prorroga al 1° de noviembre de 2026, la fecha de entrada en vigencia del régimen establecido en el Título II",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "contribuciones_patronales_suss",
"effective_from": "2026-05-01",
"date_basis": "inferred",
"change": {
"rate": null,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Regimen de Incentivo a la Formalizacion Laboral (RIFL, Ley 27.802 arts. 156-163): for eligible NEW hires, a 2% total for SIPA, employment fund and family allowances plus 3% for INSSJP during the first 48 months of the new employment relationship, instead of the general rates. The regime lasts one year from the first day of the second month after the law took effect; the law applies from its publication on 6 March 2026 (art. 217), so the window is derived as 1 May 2026 to 30 April 2027. Eligibility conditions apply (art. 157) and ARCA's implementing rules were not read, so the country page rate is not changed.",
"source": {
"url": "https://servicios.infoleg.gob.ar/infolegInternet/anexos/420000-424999/423680/norma.htm",
"quote": "Créase el Régimen de Incentivo a la Formalización Laboral (RIFL), con una vigencia de un (1) año contado desde el primer día del segundo mes inmediato siguiente al de la entrada en vigencia de la presente ley",
"read_on": "2026-10-09",
"kind": "official"
}
}
]
},
"AT": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Monthly maximum contribution base 2027: the formula is law (ASVG section 108(3): EUR 231 a day times the 2027 Aufwertungszahl plus EUR 5, rounded to a whole euro) but the 2027 Aufwertungszahl and the euro amount are not yet officially announced. The health insurance fund's expected values (Aufwertungszahl 1.046, EUR 247 a day, EUR 7,410 a month, i.e. EUR 88,920 a year, from EUR 6,930 / EUR 83,160 in 2026; EUR 14,820 a year for special payments) are subject to the official Kundmachung, so the amount is awaited, not enacted. Expected from 1 Jan 2027 (the date the formula names). The same base caps this line in the fiche. Annual figure = 12 x monthly (derived).",
"contribution_id": "pensionsversicherung",
"source": {
"url": "https://www.oegk.at/cdscontent/?contentid=10007.912177&portal=oegkdgportal"
}
},
{
"status": "awaited",
"description": "Monthly maximum contribution base 2027: the formula is law (ASVG section 108(3): EUR 231 a day times the 2027 Aufwertungszahl plus EUR 5, rounded to a whole euro) but the 2027 Aufwertungszahl and the euro amount are not yet officially announced. The health insurance fund's expected values (Aufwertungszahl 1.046, EUR 247 a day, EUR 7,410 a month, i.e. EUR 88,920 a year, from EUR 6,930 / EUR 83,160 in 2026; EUR 14,820 a year for special payments) are subject to the official Kundmachung, so the amount is awaited, not enacted. Expected from 1 Jan 2027 (the date the formula names). The same base caps this line in the fiche. Annual figure = 12 x monthly (derived).",
"contribution_id": "krankenversicherung",
"source": {
"url": "https://www.oegk.at/cdscontent/?contentid=10007.912177&portal=oegkdgportal"
}
},
{
"status": "awaited",
"description": "Monthly maximum contribution base 2027: the formula is law (ASVG section 108(3): EUR 231 a day times the 2027 Aufwertungszahl plus EUR 5, rounded to a whole euro) but the 2027 Aufwertungszahl and the euro amount are not yet officially announced. The health insurance fund's expected values (Aufwertungszahl 1.046, EUR 247 a day, EUR 7,410 a month, i.e. EUR 88,920 a year, from EUR 6,930 / EUR 83,160 in 2026; EUR 14,820 a year for special payments) are subject to the official Kundmachung, so the amount is awaited, not enacted. Expected from 1 Jan 2027 (the date the formula names). The same base caps this line in the fiche. Annual figure = 12 x monthly (derived).",
"contribution_id": "arbeitslosenversicherung",
"source": {
"url": "https://www.oegk.at/cdscontent/?contentid=10007.912177&portal=oegkdgportal"
}
},
{
"status": "awaited",
"description": "Monthly maximum contribution base 2027: the formula is law (ASVG section 108(3): EUR 231 a day times the 2027 Aufwertungszahl plus EUR 5, rounded to a whole euro) but the 2027 Aufwertungszahl and the euro amount are not yet officially announced. The health insurance fund's expected values (Aufwertungszahl 1.046, EUR 247 a day, EUR 7,410 a month, i.e. EUR 88,920 a year, from EUR 6,930 / EUR 83,160 in 2026; EUR 14,820 a year for special payments) are subject to the official Kundmachung, so the amount is awaited, not enacted. Expected from 1 Jan 2027 (the date the formula names). The same base caps this line in the fiche. Annual figure = 12 x monthly (derived).",
"contribution_id": "unfallversicherung",
"source": {
"url": "https://www.oegk.at/cdscontent/?contentid=10007.912177&portal=oegkdgportal"
}
},
{
"status": "awaited",
"description": "Monthly maximum contribution base 2027: the formula is law (ASVG section 108(3): EUR 231 a day times the 2027 Aufwertungszahl plus EUR 5, rounded to a whole euro) but the 2027 Aufwertungszahl and the euro amount are not yet officially announced. The health insurance fund's expected values (Aufwertungszahl 1.046, EUR 247 a day, EUR 7,410 a month, i.e. EUR 88,920 a year, from EUR 6,930 / EUR 83,160 in 2026; EUR 14,820 a year for special payments) are subject to the official Kundmachung, so the amount is awaited, not enacted. Expected from 1 Jan 2027 (the date the formula names). The same base caps this line in the fiche. Annual figure = 12 x monthly (derived).",
"contribution_id": "wohnbaufoerderungsbeitrag_wien",
"source": {
"url": "https://www.oegk.at/cdscontent/?contentid=10007.912177&portal=oegkdgportal"
}
},
{
"status": "awaited",
"description": "Monthly maximum contribution base 2027: the formula is law (ASVG section 108(3): EUR 231 a day times the 2027 Aufwertungszahl plus EUR 5, rounded to a whole euro) but the 2027 Aufwertungszahl and the euro amount are not yet officially announced. The health insurance fund's expected values (Aufwertungszahl 1.046, EUR 247 a day, EUR 7,410 a month, i.e. EUR 88,920 a year, from EUR 6,930 / EUR 83,160 in 2026; EUR 14,820 a year for special payments) are subject to the official Kundmachung, so the amount is awaited, not enacted. Expected from 1 Jan 2027 (the date the formula names). The same base caps this line in the fiche. Annual figure = 12 x monthly (derived).",
"contribution_id": "iesg_zuschlag",
"source": {
"url": "https://www.oegk.at/cdscontent/?contentid=10007.912177&portal=oegkdgportal"
}
},
{
"status": "awaited",
"description": "Maximum contribution base 2028: the law sets the 2028 daily base as the 2027 base times the 2028 Aufwertungszahl plus EUR 1.67; the 2028 Aufwertungszahl is not yet published.",
"contribution_id": "pensionsversicherung",
"source": {
"url": "https://www.ris.bka.gv.at/Dokumente/Bundesnormen/NOR40279633/NOR40279633.html"
}
},
{
"status": "awaited",
"description": "Chamber surcharge (DZ) rates by province for 2027: the chamber publishes them per year; no 2027 table was found at the research date. The 2026 Vienna rate of 0.36 % is the fiche value.",
"contribution_id": "zuschlag_dienstgeberbeitrag_wien",
"source": {
"url": "https://www.wko.at/lohnverrechnung/zuschlag-dienstgeberbeitrag"
}
}
],
"scheduled_changes": [
{
"contribution_id": "dienstgeberbeitrag_flaf",
"effective_from": "2028-01-01",
"date_basis": "inferred",
"change": {
"rate": 0.027,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Employer levy to the family fund falls from 3.7 % to 2.7 % of the contribution base from calendar year 2028 (FLAG 1967 section 41, as amended by BGBl. I Nr. 62/2026, valid from 01.01.2028). Date is the first day of the calendar year the text names.",
"source": {
"url": "https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10008220&Paragraf=41",
"quote": "Ab dem Kalenderjahr 2028 beträgt der Beitrag 2,7 v.H. der Beitragsgrundlage.",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "dienstgeberbeitrag_flaf",
"effective_from": "2028-01-01",
"date_basis": "stated",
"change": {
"rate": null,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "The levy exemption for employees aged 60 or over is removed from 1 Jan 2028, so a hire aged 60+ carries the family levy. The EOR Scope Austria page does not model an age exemption. Secondary source; the Budgetbegleitgesetz 2027-2028 text itself was not read.",
"source": {
"url": "https://kpmg.com/at/de/media/newsletter/tax-news/2026/07/tpn-ueberblick-budgetbegleitgesetz-2027-2028.html",
"quote": "Als Teil der Gegenfinanzierung entfällt die Befreiung von der Dienstgeberbeitragspflicht betreffend Personen, die das 60. Lebensjahr vollendet haben, ebenfalls ab 1.1.2028.",
"read_on": "2026-10-09",
"kind": "secondary"
}
},
{
"contribution_id": "zuschlag_dienstgeberbeitrag_wien",
"effective_from": "2028-01-01",
"date_basis": "stated",
"change": {
"rate": null,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Chamber surcharge (DZ): the exemption for employees aged 60+ ends on 1 Jan 2028; the DZ rate itself is not changed by this measure. Secondary source.",
"source": {
"url": "https://www.bdo.at/de-at/blog/people-organisation/budgetbegleitgesetz-2027-2028-anderungen-in-der-personalverrechnung",
"quote": "Ab 1.1.2027 entfällt die Befreiung vom AlV-Beitrag und IESG-Zuschlag für Dienstnehmer:innen ab dem 63. Lebensjahr, ab 1.1.2028 die DB- und DZ-Befreiung ab dem 60. Lebensjahr.",
"read_on": "2026-10-09",
"kind": "secondary"
}
},
{
"contribution_id": "arbeitslosenversicherung",
"effective_from": "2027-01-01",
"date_basis": "stated",
"change": {
"rate": null,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "The exemption from this charge for employees aged 63 or over ends on 1 Jan 2027, so the employer share (2.95 % unemployment, 0.10 % IESG) applies to a hire aged 63+. The EOR Scope Austria page does not model an age exemption. Secondary source.",
"source": {
"url": "https://www.bdo.at/de-at/blog/people-organisation/budgetbegleitgesetz-2027-2028-anderungen-in-der-personalverrechnung",
"quote": "Ab 1.1.2027 entfällt die Befreiung vom AlV-Beitrag und IESG-Zuschlag für Dienstnehmer:innen ab dem 63. Lebensjahr, ab 1.1.2028 die DB- und DZ-Befreiung ab dem 60. Lebensjahr.",
"read_on": "2026-10-09",
"kind": "secondary"
}
},
{
"contribution_id": "iesg_zuschlag",
"effective_from": "2027-01-01",
"date_basis": "stated",
"change": {
"rate": null,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "The exemption from this charge for employees aged 63 or over ends on 1 Jan 2027, so the employer share (2.95 % unemployment, 0.10 % IESG) applies to a hire aged 63+. The EOR Scope Austria page does not model an age exemption. Secondary source.",
"source": {
"url": "https://www.bdo.at/de-at/blog/people-organisation/budgetbegleitgesetz-2027-2028-anderungen-in-der-personalverrechnung",
"quote": "Ab 1.1.2027 entfällt die Befreiung vom AlV-Beitrag und IESG-Zuschlag für Dienstnehmer:innen ab dem 63. Lebensjahr, ab 1.1.2028 die DB- und DZ-Befreiung ab dem 60. Lebensjahr.",
"read_on": "2026-10-09",
"kind": "secondary"
}
}
]
},
"AU": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Maximum contribution base for 2027-28: the ATO page publishes only 2026-27 (AUD 270,830). The 2027-28 figure follows from the formula (concessional contributions cap x 100 / charge percentage, rounded down to a multiple of 10 dollars) and was not found published at the research date.",
"contribution_id": "super_guarantee",
"source": {
"url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee"
}
},
{
"status": "decided_unchanged",
"description": "Super guarantee percentage: the ATO table lists 12.00 % from 1 July 2027 onwards, the same as 2026-27. Payday Super took effect on 1 July 2026 and is already in force, so it is not a scheduled change.",
"contribution_id": "super_guarantee",
"source": {
"url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee"
}
},
{
"status": "awaited",
"description": "NSW payroll tax rate and threshold for 2027-28: Revenue NSW lists the tax years to 30 June 2027 only; nothing for 1 July 2027 onwards was found.",
"contribution_id": "payroll_tax_nsw",
"source": {
"url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/lodge-and-pay-returns/thresholds-and-rates"
}
}
],
"scheduled_changes": []
},
"AZ": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "proposal",
"description": "Employee-side, not an employer contribution: personal income tax on non-oil private-sector wages up to AZN 2,500 a month steps from 3% (2026) to 5% (from 2027) and 7% (from 2028), as set out in a State Tax Service notice of 21 Nov 2025, which words the stages as a proposal (2028 date from the notice's table). Listed only because it changes net pay; it is not an employer contribution and carries no ledger line.",
"contribution_id": "employee_side_withholdings",
"source": {
"url": "https://www.taxes.gov.az/az/post/4461"
}
},
{
"status": "decided_unchanged",
"description": "The State Tax Service states that unemployment insurance contributions continue under the rules in force; no end date or change for the 2026 schedule was found. The consolidated law text on e-qanun.az is a JavaScript page that could not be read.",
"contribution_id": "unemployment_insurance",
"source": {
"url": "https://www.taxes.gov.az/az/post/4461"
}
}
],
"scheduled_changes": []
},
"BD": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Employment Injury Scheme Fund (new section 151A of the Labour Act, inserted by the Bangladesh Labour (Amendment) Act 2026, Act No. 43 of 2026, in force immediately): the government is to establish the fund by rules, which are to set benefit types and levels and the funding source and method. No rules, contribution rate or start date were found in the sources read, so any employer contribution to this fund is awaited and not in the fiche.",
"contribution_id": null,
"source": {
"url": "http://bdlaws.minlaw.gov.bd/act-details-1672.html"
}
},
{
"status": "decided_unchanged",
"description": "Amendment status: the Bangladesh Labour (Amendment) Act 2026 (Act 43 of 2026, dated 10 April 2026 on the bdlaws page) states it is in force immediately; the consolidated Labour Act text on bdlaws lists it, with amendments of 2009, 2010, 2013 and 2018, in its footnotes. No '2025 Ordinance' appears in the consolidated text read (no occurrence of 2025), so the 2026 Act is the amendment found. Of the lines in the fiche, the gratuity definition (section 2(10), last replaced by the 2013 Act) and the group-insurance and WPPF provisions were not changed by the 2026 Act in the texts read; the 2026 Act's section 27 changes annual leave only for factory adolescent workers (1 day per 14 days of work), which the fiche line does not model.",
"contribution_id": null,
"source": {
"url": "http://bdlaws.minlaw.gov.bd/act-details-1672.html"
}
}
],
"scheduled_changes": []
},
"BE": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Quarterly salary ceiling above which the basic employer contribution is reduced (loi-programme, via a reduction on the excess salary) (loi-programme of 18 July 2025): EUR 88,434 per quarter from 1 July 2026 (86,700 from 1 Jan to 30 Jun 2026; 85,000 base amount, indexed). The ONSS page does not state the value from 1 January 2027; it is awaited. The fiche line models it as an annual base cap of EUR 353,736 (4 x 88,434); it does not touch a salary below it.",
"contribution_id": "onss_employer_basic",
"source": {
"url": "https://www.socialsecurity.be/employer/instructions/dmfa/fr/latest/instructions/deductions/otheremployersreductions/partial_exemption_very_high_salaries.html"
}
}
],
"scheduled_changes": []
},
"BG": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Maximum monthly insurable income from 1 January 2027 (applies to every capped fund line): the 2026 social security budget act sets EUR 2,300 from 1 August 2026 and sets nothing for 2027. A figure of EUR 2,400 (+EUR 100, 4.35 %) for 1 January 2027 appears in a press headline relayed by an aggregator; the text read does not name the body that issued it. No 2027 social security budget bill was read, so nothing is enacted. Pension rates for 2027 are not covered here.",
"contribution_id": "pensions_fund",
"source": {
"url": "https://www.topnovini.com/story/2459102844"
}
},
{
"status": "awaited",
"description": "2027 social security budget act and 2027 state budget: the Finance Minister said the content would be known by 15 October 2026 (the same procedure sets the 2027 minimum wage). Not yet published as a bill when read.",
"contribution_id": null,
"source": {
"url": "https://www.flashnews.bg/kakvo-pishe-v-byudzhet-2027-shte-razberem-do-15-oktomvri/"
}
},
{
"status": "awaited",
"description": "Minimum wage for 2027, which sets the lower insurable-income reference: press reports the Finance Minister gave a range of EUR 620.20 to EUR 672.80 and said the cabinet will seek the highest level within it; a separate headline cites a forecast of EUR 660 in the budget guidelines. Not decided.",
"contribution_id": null,
"source": {
"url": "https://www.flashnews.bg/kakvo-pishe-v-byudzhet-2027-shte-razberem-do-15-oktomvri/"
}
}
],
"scheduled_changes": []
},
"BR": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [],
"scheduled_changes": [
{
"contribution_id": "cprb_desoneracao",
"effective_from": "2027-01-01",
"date_basis": "stated",
"change": {
"rate": 0.15,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Only employers that opted into the partial payroll-tax replacement of arts. 7 and 8 of Lei 12.546/2011 (CPRB sectors). Not the general case shown on the EOR Scope Brazil page. The 0.15 payroll rate is derived (0.75 x 20% of art. 22 I Lei 8.212), a calculation and not a quotation.",
"source": {
"url": "https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2024/lei/l14973.htm",
"quote": "de 1º de janeiro até 31 de dezembro de 2027: a) na proporção de 40% (quarenta por cento) das alíquotas previstas nos arts. 7º-A e 8º-A desta Lei; e b) 75% (setenta e cinco por cento) das alíquotas previstas",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "cprb_desoneracao",
"effective_from": "2028-01-01",
"date_basis": "inferred",
"change": {
"rate": 0.2,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Same CPRB sectors. The quoted text sets 1 Jan 2028 only for construction works not yet closed; the return to the full art. 22 payroll contribution for the other sectors is inferred from the substitution window ending on 31 Dec 2027 (art. 9-A), not quoted.",
"source": {
"url": "https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2024/lei/l14973.htm",
"quote": "A partir de 1º de janeiro de 2028, as obras de construção civil ainda não encerradas deverão passar a recolher as contribuições nos termos dos",
"read_on": "2026-10-09",
"kind": "official"
}
}
]
},
"CA": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "2027 YMPE (upper earnings ceiling) and the matching annual maximum: not published on the CRA page read today; the CRA table lists 2026 as the latest year. Normally published in autumn for the next year.",
"contribution_id": "cpp",
"source": {
"url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html"
}
},
{
"status": "decided_unchanged",
"description": "The Ontario EHT exemption amount is scheduled for inflation adjustment on 1 January 2029; the $1 million exemption does not apply to the EOR payroll modelled in the fiche, and no change to the 1.95% top rate was found on the page read.",
"contribution_id": "ontario_eht",
"source": {
"url": "https://www.ontario.ca/document/employer-health-tax-eht"
}
},
{
"status": "awaited",
"description": "WSIB 2027 premium rates and 2027 maximum insurable earnings: not published on the 2026 page read today.",
"contribution_id": "ontario_wsib",
"source": {
"url": "https://www.wsib.ca/en/2026premiumrates"
}
}
],
"scheduled_changes": [
{
"contribution_id": "cpp",
"effective_from": "2027-01-01",
"date_basis": "inferred",
"change": {
"rate": 0.0575,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Bill C-30 (Royal Assent 18 June 2026, S.C. 2026, c. 22) sets the base employer rate at 4.75% for 2027 and each subsequent year (new Schedule 1 row, clause 43); the EOR Scope Canada page's 5.95% is the base rate plus the 1% first additional contribution, so the combined employer rate of 5.75% is derived (5.95% minus the 0.20-point cut). The 2027 YMPE is not published yet, so the EOR Scope Canada page's cap stays at the 2026 value. Division 5 comes into force on a day fixed by order of the Governor in Council (clause 44); no such order was found at the research date; the start of 2027 is inferred from the bill's wording ('for the year 2027') and Finance Canada's 'starting in 2027'.",
"source": {
"url": "https://www.parl.ca/DocumentViewer/en/45-1/bill/C-30/royal-assent",
"quote": "Division 5 of Part 3 amends the Canada Pension Plan to reduce the contribution rate for employees, employers and self-employed persons for the year 2027 and each subsequent year.",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "ei",
"effective_from": "2027-01-01",
"date_basis": "inferred",
"change": {
"rate": 0.02296,
"cap_annual_local": 70800,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "CRA lists 2027 as New: maximum insurable earnings $70,800 and employee rate 1.64%. The employer rate 0.02296 is derived (1.4 x 1.64%); the CRA table's maximum annual employer premium of $1,625.57 equals 70,800 x 0.02296. The Quebec table differs and is not modelled.",
"source": {
"url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html",
"quote": "The employer’s premium will be 1.4 times this amount.",
"read_on": "2026-10-09",
"kind": "official"
}
}
]
},
"CH": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Upper limit of the insured salary (CHF 90,720 in 2026) for 2027: not stated in the Federal Council release read; the federal release names only the coordination deduction and the entry threshold. Awaited from the OPP 2 amendment text.",
"contribution_id": "lpp_bonification_vieillesse",
"source": {
"url": "https://www.admin.ch/fr/newnsb/BqB41FVYi5FB"
}
},
{
"status": "awaited",
"description": "Unemployment-insurance ceiling for 2027 (CHF 148,200 in the AVS memento read, 2.2 % AC rate up to that amount; the memento does not date its edition): no 2027 figure read, no scheduled change found. The link between this ceiling and accident-insurance maximum earnings is not stated in the page read and is not recorded.",
"contribution_id": "assurance_chomage",
"source": {
"url": "https://www.ahv-iv.ch/p/2.08.f"
}
},
{
"status": "bill",
"description": "Financing of the 13th AVS pension: in June 2026 Parliament decided to raise the standard VAT rate from 8.1 % to 8.5 % (a VAT rise; the official page read names no rise in payroll contributions). The Federal Council page states the people vote on 29 November 2026; the VAT rise can take effect at the earliest at the start of 2028. Status bill = adopted by Parliament, not in force, subject to the popular vote. It is not a change to the employer contribution rates; the employer AVS/AI/APG share (half of 10.6 %) is unchanged in the sources read.",
"contribution_id": null,
"source": {
"url": "https://www.bsv.admin.ch/fr/votation-13e-rente-avs"
}
}
],
"scheduled_changes": [
{
"contribution_id": "lpp_bonification_vieillesse",
"effective_from": "2027-01-01",
"date_basis": "stated",
"change": {
"rate": null,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": 26880
},
"status": "enacted",
"note": "Coordination deduction of the mandatory occupational pension rises from CHF 26,460 to CHF 26,880 (the lower bound of the insured slice); entry threshold from CHF 22,680 to CHF 23,040. Decided by the Federal Council (ordinance amendments; the release lists the ordinance texts as documents of 2 October 2026, not read) on 2 October 2026 with the AVS/AI pension adjustment; the same release states these adaptations take effect on 1 January 2027 ('Ces adaptations entreront elles aussi en vigueur le 1er janvier 2027'). The 2027 upper limit of the insured slice is not given in the release and is not recorded here.",
"source": {
"url": "https://www.admin.ch/fr/newnsb/BqB41FVYi5FB",
"quote": "Le montant de la déduction de coordination passera de 26 460 à 26 880 francs et celui du seuil d’entrée de 22 680 à 23 040 francs.",
"read_on": "2026-10-09",
"kind": "official"
}
}
]
},
"CL": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "proposal",
"description": "Fallback schedule in the same article: if the external evaluation of Ley 21.713 shows a lower revenue effect than expected and no other tax source offsets it, steps e) to i) are replaced by lower rates and extended by two steps: 5.5 % (53rd month, Aug 2029), 6.0 % (65th, Aug 2030), 6.5 % (77th, Aug 2031), 7.0 % (89th, Aug 2032), 7.5 % (101st, Aug 2033), 8.0 % (113th, Aug 2034), 8.5 % (125th, Aug 2035). Dates counted from the 26 Mar 2025 publication. The text is enacted but conditional, so it is listed here, not as a scheduled change. The 4.25 % and 5.0 % steps are the same in both cases.",
"contribution_id": "cotizacion_empleador_pensiones",
"source": {
"url": "https://aulaprevisional.previsionsocial.gob.cl/pluginfile.php/1/local_mb2builder/images/Ley-21735_26-MAR-2025%20%281%29.pdf"
}
},
{
"status": "proposal",
"description": "Trigger of the fallback schedule: the text says a Ministerio de Hacienda decree declares the condition. Whether the Ley 21.713 external evaluation was published or a decree issued was not verified (not found).",
"contribution_id": "cotizacion_empleador_pensiones",
"source": {
"url": "https://aulaprevisional.previsionsocial.gob.cl/pluginfile.php/1/local_mb2builder/images/Ley-21735_26-MAR-2025%20%281%29.pdf"
}
},
{
"status": "proposal",
"description": "Tope imponible 2027 (90.0 UF a month in 2026): not determined at the research date. The statute reajusts the 60 UF base by the INE real-wage index between November of the year before last and November of the preceding year; the Superintendencia sets it by resolution effective 1 January. The November 2025 to November 2026 index does not exist yet, so no 2027 figure. If the variation is negative the cap keeps its UF value.",
"contribution_id": "cotizacion_empleador_pensiones",
"source": {
"url": "https://www.bcn.cl/leychile/consulta/obtxml?opt=7&idNorma=7147"
}
},
{
"status": "proposal",
"description": "Unemployment-insurance cap 2027 (135.2 UF a month in 2026): no 2027 resolution found. 2026 itself was corrected: 135.1 UF by Resolucion exenta 26 (9 Jan 2026), then 135.2 UF from 1 Feb 2026 by Resolucion 236.",
"contribution_id": "seguro_de_cesantia",
"source": {
"url": "https://dt.gob.cl/portal/1628/w3-article-118077.html"
}
},
{
"status": "proposal",
"description": "Ingreso minimo mensual 2027 (drives the 4.75 IMM cap on the gratificacion): no 2027 figure found. The 2026 value of CLP 553,553 applies from 1 May 2026 (Ley 21.830).",
"contribution_id": "gratificacion_legal",
"source": {
"url": "https://www.dt.gob.cl/portal/1628/w3-article-60141.html"
}
}
],
"scheduled_changes": [
{
"contribution_id": "cotizacion_empleador_pensiones",
"effective_from": "2027-08-01",
"date_basis": "derived",
"change": {
"rate": 0.0425,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Article 4 transitory of Ley 21.735, base-case schedule: total employer rate 4.25% from the first day of the vigésimo noveno month after the law's publication (26 Mar 2025), i.e. 1 Aug 2027 by counting; split individual account / rentabilidad protegida / seguro social = 0.25 % individual account / 1.5 % rentabilidad protegida / 2.5 % seguro social (SIS and life-expectancy compensation) (percent of taxable pay). The date is counted from the publication date, it is not written in the text. From the 53rd month the law provides a lower schedule if a condition it sets is met; that alternative is not tabulated here. Same 90.0 UF monthly cap as pensions.",
"source": {
"url": "https://aulaprevisional.previsionsocial.gob.cl/pluginfile.php/1/local_mb2builder/images/Ley-21735_26-MAR-2025%20%281%29.pdf",
"quote": "A partir del primer día del vigésimo noveno mes siguiente al de la publicación de esta ley, la tasa de cotización será de 4,25% de las remuneraciones imponibles de las y los trabajadores. Dicha cotización se abonará de la siguiente forma: 0,25%, 1,5% y 2,5% a aquellas establecidas en los literales a) y b) del numeral 1 y en el numeral 2 del artículo 1, respectivamente.",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "cotizacion_empleador_pensiones",
"effective_from": "2028-08-01",
"date_basis": "derived",
"change": {
"rate": 0.05,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Article 4 transitory of Ley 21.735, base-case schedule: total employer rate 5.0% from the first day of the cuadragésimo primero month after the law's publication (26 Mar 2025), i.e. 1 Aug 2028 by counting; split individual account / rentabilidad protegida / seguro social = 1.0 / 1.5 / 2.5 (percent of taxable pay). The date is counted from the publication date, it is not written in the text. From the 53rd month the law provides a lower schedule if a condition it sets is met; that alternative is not tabulated here. Same 90.0 UF monthly cap as pensions.",
"source": {
"url": "https://aulaprevisional.previsionsocial.gob.cl/pluginfile.php/1/local_mb2builder/images/Ley-21735_26-MAR-2025%20%281%29.pdf",
"quote": "A partir del primer día del cuadragésimo primero mes siguiente al de la publicación de esta ley, la tasa de cotización será de 5,0% de las remuneraciones imponibles de las y los trabajadores.",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "cotizacion_empleador_pensiones",
"effective_from": "2029-08-01",
"date_basis": "derived",
"change": {
"rate": 0.057,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Article 4 transitory of Ley 21.735, base-case schedule: total employer rate 5.7% from the first day of the quincuagésimo tercero month after the law's publication (26 Mar 2025), i.e. 1 Aug 2029 by counting; split individual account / rentabilidad protegida / seguro social = 1.7 / 1.5 / 2.5 (percent of taxable pay). The date is counted from the publication date, it is not written in the text. From the 53rd month the law provides a lower schedule if a condition it sets is met; that alternative is not tabulated here. Same 90.0 UF monthly cap as pensions.",
"source": {
"url": "https://aulaprevisional.previsionsocial.gob.cl/pluginfile.php/1/local_mb2builder/images/Ley-21735_26-MAR-2025%20%281%29.pdf",
"quote": "A partir del primer día del quincuagésimo tercero mes siguiente al de la publicación de esta ley, la tasa de cotización será de 5,7% de las remuneraciones imponibles de las y los trabajadores.",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "cotizacion_empleador_pensiones",
"effective_from": "2030-08-01",
"date_basis": "derived",
"change": {
"rate": 0.064,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Article 4 transitory of Ley 21.735, base-case schedule: total employer rate 6.4% from the first day of the sexagésimo quinto month after the law's publication (26 Mar 2025), i.e. 1 Aug 2030 by counting; split individual account / rentabilidad protegida / seguro social = 2.4 / 1.5 / 2.5 (percent of taxable pay). The date is counted from the publication date, it is not written in the text. From the 53rd month the law provides a lower schedule if a condition it sets is met; that alternative is not tabulated here. Same 90.0 UF monthly cap as pensions.",
"source": {
"url": "https://aulaprevisional.previsionsocial.gob.cl/pluginfile.php/1/local_mb2builder/images/Ley-21735_26-MAR-2025%20%281%29.pdf",
"quote": "A partir del primer día del sexagésimo quinto mes siguiente al de la publicación de esta ley, la tasa de cotización será de 6,4% de las remuneraciones imponibles de las y los trabajadores.",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "cotizacion_empleador_pensiones",
"effective_from": "2031-08-01",
"date_basis": "derived",
"change": {
"rate": 0.071,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Article 4 transitory of Ley 21.735, base-case schedule: total employer rate 7.1% from the first day of the septuagésimo séptimo month after the law's publication (26 Mar 2025), i.e. 1 Aug 2031 by counting; split individual account / rentabilidad protegida / seguro social = 3.1 / 1.5 / 2.5 (percent of taxable pay). The date is counted from the publication date, it is not written in the text. From the 53rd month the law provides a lower schedule if a condition it sets is met; that alternative is not tabulated here. Same 90.0 UF monthly cap as pensions.",
"source": {
"url": "https://aulaprevisional.previsionsocial.gob.cl/pluginfile.php/1/local_mb2builder/images/Ley-21735_26-MAR-2025%20%281%29.pdf",
"quote": "mes siguiente al de la publicación de esta ley, la tasa de cotización será de 7,1% de las remuneraciones imponibles de las y los trabajadores.",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "cotizacion_empleador_pensiones",
"effective_from": "2032-08-01",
"date_basis": "derived",
"change": {
"rate": 0.078,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Article 4 transitory of Ley 21.735, base-case schedule: total employer rate 7.8% from the first day of the octagésimo noveno month after the law's publication (26 Mar 2025), i.e. 1 Aug 2032 by counting; split individual account / rentabilidad protegida / seguro social = 3.8 / 1.5 / 2.5 (percent of taxable pay). The date is counted from the publication date, it is not written in the text. From the 53rd month the law provides a lower schedule if a condition it sets is met; that alternative is not tabulated here. Same 90.0 UF monthly cap as pensions.",
"source": {
"url": "https://aulaprevisional.previsionsocial.gob.cl/pluginfile.php/1/local_mb2builder/images/Ley-21735_26-MAR-2025%20%281%29.pdf",
"quote": "A partir del primer día del octagésimo noveno mes siguiente al de la publicación de esta ley, la tasa de cotización será de 7,8% de las remuneraciones imponibles de las y los trabajadores.",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "cotizacion_empleador_pensiones",
"effective_from": "2033-08-01",
"date_basis": "derived",
"change": {
"rate": 0.085,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Article 4 transitory of Ley 21.735, base-case schedule: total employer rate 8.5% from the first day of the centésimo primero month after the law's publication (26 Mar 2025), i.e. 1 Aug 2033 by counting; split individual account / rentabilidad protegida / seguro social = 4.5 / 1.5 / 2.5 (final rate) (percent of taxable pay). The date is counted from the publication date, it is not written in the text. From the 53rd month the law provides a lower schedule if a condition it sets is met; that alternative is not tabulated here. Same 90.0 UF monthly cap as pensions.",
"source": {
"url": "https://aulaprevisional.previsionsocial.gob.cl/pluginfile.php/1/local_mb2builder/images/Ley-21735_26-MAR-2025%20%281%29.pdf",
"quote": "A partir del primer día del centésimo primero mes siguiente al de la publicación de esta ley, la tasa de cotización será de 8,5% de las remuneraciones imponibles de las y los trabajadores.",
"read_on": "2026-10-09",
"kind": "official"
}
}
]
},
"CN": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "The Shanghai employer medical rate of 9% (8.5% basic medical including maternity plus 0.5% local supplementary) is a temporary one-point reduction, stated to apply to contribution periods March 2026 to February 2027. The Shanghai medical-insurance bureau's explainer (dated 10 March 2026) says the 2025 notice (沪医保规〔2025〕2号, in force from 1 March 2025, valid one year) was reissued as 沪医保规〔2026〕2号, valid one year. No notice for periods from March 2027 was found, so the rate from 1 March 2027 is awaited. The fiche carries 9%.",
"contribution_id": "medical_maternity_shanghai",
"source": {
"url": "https://ybj.sh.gov.cn/zcjd/20260313/e65ab362a9b3447e95bed82a4ae32e3e.html"
}
},
{
"status": "awaited",
"description": "Shanghai social-insurance contribution base ceiling and floor after the 2026-27 values: not published in any source read. The 2026 notice was published on 18 August 2026 and applies from 1 July 2026 (CNY 37,731 ceiling, CNY 7,546 floor a month); the date of the next notice is inferred, not stated.",
"contribution_id": "pension_shanghai",
"source": {
"url": "https://rsj.sh.gov.cn/tgsgg_17341/20260818/t0035_1443203.html"
}
},
{
"status": "awaited",
"description": "No source read states an end date for the Shanghai employer unemployment rate of 0.5%: the bureau FAQ read (dated 20 January 2025) states the rate with no validity date and no reduction mechanism. Not a statement that the rate is permanent.",
"contribution_id": "unemployment_shanghai",
"source": {
"url": "https://rsj.sh.gov.cn/tdjjf_17554/20250120/t0035_1430072.html"
}
}
],
"scheduled_changes": []
},
"CO": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Minimum wage 2027 (SMLMV): the base for the 25-SMLMV pension/health ceiling and the 10-SMLMV exoneration threshold in the fiche. No 2027 value in any source read today; the Comision Permanente de Concertacion must decide by 15 December.",
"contribution_id": null,
"source": {
"url": "http://www.secretariasenado.gov.co/senado/basedoc/ley_0278_1996.html"
}
},
{
"status": "awaited",
"description": "The 2026 minimum wage (COP 1,750,905, used by the fiche) is set transitorily by Decreto 159 de 2026 while the Consejo de Estado nullity case on Decreto 1469 de 2025 is open; a judgment could change the 2026 value and the ceilings derived from it.",
"contribution_id": null,
"source": {
"url": "https://www.alcaldiabogota.gov.co/sisjur/normas/Norma1.jsp?i=192181&dt=S"
}
},
{
"status": "awaited",
"description": "Ley 2381 de 2024 (pension system reform): the Senate compilation header says the articles declared exequible enter into force from 1 April 2027 (Sentencia C-264-26). Its article 29 sets employer and employee contributions by the percentages of the general norms on occupational risks, family subsidy and the new old-age system, so no employer pension rate was read; the implementing regulation was not read.",
"contribution_id": "pension_empleador",
"source": {
"url": "http://www.secretariasenado.gov.co/senado/basedoc/ley_2381_2024.html"
}
}
],
"scheduled_changes": []
},
"CR": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Minimum contribution base (BMC) for 2027: the CCSS applies the BMC as a floor on reported salaries (CRC 346,789 SEM and 324,590 IVM in 2026). The 2027 figures were not found published at the research date.",
"contribution_id": "ccss_sem",
"source": {
"url": "https://www.ccss.sa.cr/patronos"
}
},
{
"status": "awaited",
"description": "Minimum contribution base (BMC) for 2027 on the IVM line (CRC 324,590 in 2026); 2027 value not found published at the research date.",
"contribution_id": "ccss_ivm",
"source": {
"url": "https://www.ccss.sa.cr/patronos"
}
},
{
"status": "decided_unchanged",
"description": "The CCSS states the 11.66 % total IVM rate holds from January 2026 to December 2028; the 2029 step is entered under scheduled_changes.",
"contribution_id": "ccss_ivm",
"source": {
"url": "https://www.ccss.sa.cr/patronos"
}
}
],
"scheduled_changes": [
{
"contribution_id": "ccss_ivm",
"effective_from": "2029-01-01",
"date_basis": "stated",
"change": {
"rate": 0.0575,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Next triennial step of the IVM schedule: employer share rises from 5.58 % (2026-2028) to 5.75 % from 1 January 2029 (total 12.16 %). Source is a CRHoy press article dating from 2019 (it describes the schedule then decided by the CCSS board, with the then-current rate 10.16 %); the CCSS official page of 9 Oct 2026 corroborates only the current step (11.66 % to December 2028, employer 5.58 % in its calculator), not the 2029 split. The Reglamento transitorio itself was not readable (SCIJ needs JavaScript) and no 2026 official source for the 2029 step was found, so this entry rests on a secondary source.",
"source": {
"url": "https://crhoy.com/nacionales/ccss-mete-el-acelerador-a-aportes-del-ivm-y-aumentaran-cada-3-anos/",
"quote": "Para enero del 2029, el porcentaje de contribución para el IVM será de 12.16%, y así será la distribución: Patronos(5.75%), Trabajadores(4.50%) y Estado(1.91%).",
"read_on": "2026-10-09",
"kind": "secondary"
}
}
]
},
"CZ": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Maximum assessment base for 2027 (48 times the average wage): not yet on the ČSSZ page, which still shows CZK 2,350,416 for 2026. Secondary sources reporting an average wage of CZK 51,663 for 2027 put the cap at CZK 2,479,824 (51,663 x 48, a calculation). Earlier estimates differ (2,481,504 from a CZK 51,698 estimate; 2,493,456 from 51,947), so the figure is treated as awaited until ČSSZ or the government decree publishes it. Same cap applies to zakonne_pojisteni_pracovni_uraz per the fiche.",
"contribution_id": "socialni_zabezpeceni",
"source": {
"url": "https://www.penize.cz/kalkulacky/vypocet-ciste-mzdy"
}
},
{
"status": "awaited",
"description": "The 48-times-average-wage rule is stated by ČSSZ as the rule for the cap; the 2027 euro-equivalent amount depends on the 2027 average wage, announced in the autumn.",
"contribution_id": "socialni_zabezpeceni",
"source": {
"url": "https://www.cssz.gov.cz/web/cz/maximalni-vymerovaci-zaklad"
}
},
{
"status": "awaited",
"description": "Employer general rate for 2027 and 2028: the ČSSZ rates page states the increases only for risk-classified work; it does not say in so many words whether the 24.8% general rate stays. Not confirmed either way, and no employer discount (sleva na pojistném zaměstnavatele) page could be read.",
"contribution_id": "socialni_zabezpeceni",
"source": {
"url": "https://www.cssz.gov.cz/web/cz/vyse-a-sazba"
}
},
{
"status": "awaited",
"description": "Minimum wage CZK 24,900 a month (CZK 148.30 an hour) from 1 January 2027, up from 22,400, as approved by the government according to the MPSV press release last updated 7 September 2026. The release says the coefficients are fixed by government decree (nařízení vlády); publication of that decree in the Collection of Laws was not read, so the status is not treated as enacted. The health insurance minimum base follows the minimum wage; the shortfall top-up falls on the employee except where the shortfall is caused by an obstacle on the employer's side (fiche note), so any employer-side effect is limited but not nil. No ledger floor field exists for this line.",
"contribution_id": null,
"source": {
"url": "https://mpsv.gov.cz/minimalni-mzda-v-roce-2027-vzroste-na-24-900-korun"
}
}
],
"scheduled_changes": [
{
"contribution_id": null,
"effective_from": "2027-01-01",
"date_basis": "inferred",
"change": {
"rate": 0.288,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Employer rate for employees in risk-classified work rises from 27.8% to 28.8% in 2027. The ČSSZ sentence puts the increase in a parenthesis right after the 27.8% risk-work rate; the attachment to that rate is by position in the sentence, and 1 January is inferred from 'in the year 2027'. This is not the 24.8% general social security rate, so it has no line on the EOR Scope Czechia page.",
"source": {
"url": "https://www.cssz.gov.cz/web/cz/vyse-a-sazba",
"quote": "v roce 2027 pak 28,8 % a počínaje rokem 2028 bude činit 29,8 %",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": null,
"effective_from": "2028-01-01",
"date_basis": "inferred",
"change": {
"rate": 0.298,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Same risk-classified rate reaches 29.8% from 2028 (the rate already paid for paramedics and works fire brigade members). Not a change to the 24.8% general line.",
"source": {
"url": "https://www.cssz.gov.cz/web/cz/vyse-a-sazba",
"quote": "v roce 2027 pak 28,8 % a počínaje rokem 2028 bude činit 29,8 %",
"read_on": "2026-10-09",
"kind": "official"
}
}
]
},
"DE": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "proposal",
"description": "Sozialversicherungsrechengrößen-Verordnung 2027, cabinet decision 7 Oct 2026: KV and Pflege BBG 2027 = 76 500 EUR/year (6 375 EUR/month), up from 69 750 EUR in 2026; Versicherungspflichtgrenze 84 150 EUR. Bundesrat approval and BGBl publication still outstanding.",
"contribution_id": "krankenversicherung",
"source": {
"url": "https://www.bundesregierung.de/breg-de/aktuelles/beitragsbemessungsgrenzen-2027-2454638"
}
},
{
"status": "proposal",
"description": "Same Verordnung: the Pflege BBG follows the KV BBG (6 375 EUR/month from Jan 2027). No 2027 rate change found.",
"contribution_id": "pflegeversicherung",
"source": {
"url": "https://www.deutsche-rentenversicherung.de/DRV/DE/Ueber-uns-und-Presse/Presse/Meldungen/2026/261008-bundeskabinett-sv-rechengroessen-2027"
}
},
{
"status": "proposal",
"description": "Same Verordnung: RV BBG 2027 = 106 200 EUR/year (8 850 EUR/month), up from 101 400 EUR. The Arbeitslosenversicherung and Insolvenzgeldumlage use the same BBG (not separately sourced here).",
"contribution_id": "rentenversicherung",
"source": {
"url": "https://www.bundesregierung.de/breg-de/aktuelles/beitragsbemessungsgrenzen-2027-2454638"
}
},
{
"status": "proposal",
"description": "Approval status of the Verordnung: decided by the cabinet, the Bundesrat must still approve it.",
"contribution_id": "rentenversicherung",
"source": {
"url": "https://www.bundesregierung.de/breg-de/aktuelles/beitragsbemessungsgrenzen-2027-2454638"
}
},
{
"status": "awaited",
"description": "Average Zusatzbeitragssatz 2027: not yet set. The BMG fixes it after the Schätzerkreis and publishes it by 1 November in the Bundesanzeiger. No 2027 figure read.",
"contribution_id": "krankenversicherung",
"source": {
"url": "https://www.gesetze-im-internet.de/sgb_5/__242a.html"
}
}
],
"scheduled_changes": [
{
"contribution_id": "krankenversicherung",
"effective_from": "2027-01-01",
"date_basis": "derived",
"change": {
"rate": null,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "The statute fixes the rule for 2027 (BBG = Jahresarbeitsentgeltgrenze 2027 + 3 600 EUR); the euro amount is set by the Verordnung, still at cabinet stage (not adopted at the research date, so no amount is shown here). No change to the 7.3 % general employer rate found in the texts read.",
"source": {
"url": "https://www.gesetze-im-internet.de/sgb_5/__223.html",
"quote": "Die Beitragsbemessungsgrenze im Jahr 2027 entspricht der um 3 600 Euro erhöhten Jahresarbeitsentgeltgrenze nach § 6 Absatz 7 im Jahr 2027.",
"read_on": "2026-10-09",
"kind": "official"
}
}
]
},
"DK": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "ATP rates for 2027: the page shows the current A-sats table only; no 2027 amounts were found published at the research date.",
"contribution_id": "atp",
"source": {
"url": "https://virk.dk/atp-satser/"
}
},
{
"status": "awaited",
"description": "AUB rate for 2027 (the 2026 rate is stated per calendar year; the 2027 rate was not yet published at the research date).",
"contribution_id": "aub",
"source": {
"url": "https://virk.dk/vejledning/aub/aub-arbejdsgiver/"
}
},
{
"status": "awaited",
"description": "Barsel.dk annual rate for 2027: the rate is fixed by an act each year (2026: Lov nr. 1625 of 16 Dec 2025); no 2027 act was found.",
"contribution_id": "barsel_dk",
"source": {
"url": "https://virk.dk/barseldk-fuld-omfattet/"
}
},
{
"status": "awaited",
"description": "Financing contribution rate for 2027: not found published at the research date.",
"contribution_id": "finansieringsbidrag",
"source": {
"url": "https://virk.dk/barseldk-fuld-omfattet/"
}
}
],
"scheduled_changes": []
},
"DO": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "National minimum wage for 2027 (Comité Nacional de Salarios). The three social-security ceilings (SRL 4, SFS 10, SVDS 20 minimum wages) and the Christmas-salary cap are all written in minimum wages, so they move when a new wage resolution takes effect. Resolución 01-2025 ended with the 1 February 2026 step; no later wage resolution for the private non-sectorised sector was found today.",
"contribution_id": null,
"source": {
"url": "https://mt.gob.do/presidente-luis-abinader-anuncia-aumento-salarial-de-20-para-el-sector-privado-no-sectorizado/"
}
},
{
"status": "consultation",
"description": "Proposed overhaul of Ley 87-01 (pensions and contributions of workers and employers). SIPEN says the proposals are still being socialised before going to Congress; the press summary says the document does not fix definitive percentages in every case. No rate change is adopted or dated.",
"contribution_id": "svds_pensiones",
"source": {
"url": "https://sipen.gob.do/noticias/la-actualizacion-a-a-la-ley-87-01-procura-adaptar-el-sistema-de-pensiones-a-una-poblacion-que-vive-mas-y-cotiza-menos"
}
},
{
"status": "proposal",
"description": "Press summary of the same reform proposal: it adjusts contributions of both workers and employers, without fixed percentages in all cases. Secondary source, bill not read.",
"contribution_id": "sfs_seguro_familiar_de_salud",
"source": {
"url": "https://www.elcaribe.com.do/panorama/pais/propuesta-de-reforma-redefine-pensiones-aportes-y-acceso-a-servicios-de-salud/"
}
}
],
"scheduled_changes": []
},
"EC": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Salario Basico Unificado 2027 (sets the flat fourteenth salary): not published at the research date. The 2026 figure was announced on 15 December 2025, so a December 2026 announcement is expected on that timing (inferred, not stated).",
"contribution_id": "decimo_cuarto",
"source": {
"url": "https://www.trabajo.gob.ec/despues-de-casi-una-decada-hay-consenso-gobierno-empleadores-y-trabajadores-acuerdan-fijar-el-salario-basico-unificado-de-2026-en-usd-482-no-hay-imposicion-hay-union/"
}
},
{
"status": "bill",
"description": "Bill presented on 31 March 2026 to redirect 0.5% of the employer payroll contribution to the training institute (SECAP). The source does not state whether the employer's total rate changes; not yet enacted at the research date.",
"contribution_id": "iece_secap",
"source": {
"url": "https://www.lexis.com.ec/noticias/gobierno-impulsa-reformas-para-el-financiamiento-del-secap-con-recursos-del-iess"
}
}
],
"scheduled_changes": []
},
"EE": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "decided_unchanged",
"description": "Employer unemployment insurance premium: the tax authority states the rate fixed for 2025-2028 (0.8 % employer, 1.6 % employee). The rate is set by Government regulation within statutory limits, so a 2029 rate is not yet known; no change inside the 2026-2028 window.",
"contribution_id": "unemployment_insurance_employer",
"source": {
"url": "https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/unemployment-insurance-premiums"
}
},
{
"status": "awaited",
"description": "Minimum monthly base of social tax for 2027 (886 EUR a month in 2026, 292.38 EUR minimum liability). No 2027 figure was found published at the research date; the amount has changed every year (725 in 2024, 820 in 2025, 886 in 2026), so a 2027 value is expected but its source (state budget law or regulation) was not read.",
"contribution_id": "social_tax",
"source": {
"url": "https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/social-tax"
}
},
{
"status": "awaited",
"description": "Social tax rate of 33 % for 2027 and later: the tax authority states the 33 % rate for 2026 (section 7 of the Social Tax Act). No 2027 rate or bill was read; the state budget 2027 status was not verified.",
"contribution_id": "social_tax",
"source": {
"url": "https://www.emta.ee/en/private-client/taxes-and-payment/declaration-income/tax-rates"
}
},
{
"status": "awaited",
"description": "National minimum wage for 2027: not found. In force: 946 EUR a month (5.67 EUR an hour) since 1 April 2026 by Government regulation No 36 of 23.03.2026. The 2026 minimum monthly base of social tax (886 EUR) is below this wage.",
"contribution_id": null,
"source": {
"url": "https://www.emta.ee/en/private-client/taxes-and-payment/declaration-income/tax-rates"
}
}
],
"scheduled_changes": []
},
"EG": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "proposal",
"description": "Contributory wage band 2027 (min EGP 2,700, max EGP 16,700 per month in 2026): no 2027 announcement found at the research date. NOSI announced the 2026 band on 30 Nov 2025 for 1 Jan 2026 (prior band 2,300 / 14,500), so a 2027 announcement is expected around late November, not yet published. The annual revaluation rule sits in the executive regulation (law art. 1 refers the band to it), which was not read: no percentage is stated here.",
"contribution_id": "pension_employer",
"source": {
"url": "https://www.nosi.gov.eg/ar/News/Pages/2025-11-30.aspx"
}
}
],
"scheduled_changes": [
{
"contribution_id": "pension_employer",
"effective_from": "2027-01-01",
"date_basis": "derived",
"change": {
"rate": 0.125,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Art. 19 raises the total pension contribution by 1 point every seven years from the law's effective date (1 Jan 2020), split equally between employer and employee, until the total reaches 26 %: 1 Jan 2027 is the first step (employer 12 % to 12.5 %, employee 9 % to 9.5 %). The date is computed (2020 + 7 years), not written in the text. The step applies to the clause for insured persons under item 1 of art. 2 (the 12 % / 9 % split); the later steps (2034, 2041, ...) are not tabulated. Employer total rate on the EOR Scope Egypt page would move 18.75 % to 19.25 %.",
"source": {
"url": "https://www.nosi.gov.eg/ar/Lists/NOSILibrary/2-12-2019%20%D9%83%D8%AA%D8%A7%D8%A8%20%D8%A7%D9%84%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%A7%D9%84%D8%AC%D8%AF%D9%8A%D8%AF.pdf",
"quote": "بن سابة ( 1 ٪ ) و تقسم مناصفة بع صاحب العم واملؤمن عليه على أال تتجاوز إ مجالي نسبة اال شرتاكات( 26 ٪ )",
"read_on": "2026-10-09",
"kind": "official"
}
}
]
},
"ES": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Base maxima 2027: the legal rule is read (annual update by the pension revaluation rate, plus a fixed 1.2 points a year from 2024 to 2050). No 2027 euro amount was found published at the research date; 2026 is 5,101.20 EUR/month (61,214.40 EUR/year). Whether a 2027 budget law exists was not verified.",
"contribution_id": "contingencias_comunes",
"source": {
"url": "https://www.boe.es/buscar/act.php?id=BOE-A-2023-6967"
}
},
{
"status": "awaited",
"description": "Revaluation percentage behind the cap: pensions are revalued each year at the average of the interannual CPI rates of the twelve months to December of the prior year; art. 19.3 LGSS ties the cap to that percentage.",
"contribution_id": "contingencias_comunes",
"source": {
"url": "https://www.boe.es/buscar/act.php?id=BOE-A-2023-6967"
}
},
{
"status": "consultation",
"description": "SMI 2027 (the minimum contribution base is the SMI plus one sixth): not approved. Labour ministry opened the process on 8 Oct 2026 with an expert group, aiming to approve the rise before the 29 Nov general elections. 2026 SMI is 1,221 EUR x 14 (17,094 EUR a year). No 2027 figure.",
"contribution_id": "contingencias_comunes",
"source": {
"url": "https://www.rtve.es/noticias/20261008/subida-salario-minimo-2027-inflacion-margenes-empresariales/17258743.shtml"
}
}
],
"scheduled_changes": [
{
"contribution_id": "mei",
"effective_from": "2027-01-01",
"date_basis": "inferred",
"change": {
"rate": 0.0083,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Employer share of the MEI scale in the 43rd transitional provision of the LGSS: 0.83 % employer (1.00 % total) for 2027, up from 0.75 % in 2026. The date is the start of the calendar year the scale names. Applies on the contingencias comunes base, same cap.",
"source": {
"url": "https://www.boe.es/buscar/act.php?id=BOE-A-2023-6967",
"quote": "En el año 2027, será de 1 punto porcentual, del que el 0,83 corresponderá a la empresa y el 0,17 al trabajador.",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "mei",
"effective_from": "2028-01-01",
"date_basis": "inferred",
"change": {
"rate": 0.0092,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Statutory scale for 2028: 0.92 % employer, 1.10 % total.",
"source": {
"url": "https://www.boe.es/buscar/act.php?id=BOE-A-2023-6967",
"quote": "En el año 2028, será de 1,10 puntos porcentuales, de los que el 0,92 corresponderá a la empresa y el 0,18 al trabajador.",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "mei",
"effective_from": "2029-01-01",
"date_basis": "inferred",
"change": {
"rate": 0.01,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Statutory scale for 2029: 1.00 % employer, 1.2 % total.",
"source": {
"url": "https://www.boe.es/buscar/act.php?id=BOE-A-2023-6967",
"quote": "En el año 2029, será de 1,2 puntos porcentuales, de los que el 1,00 corresponderá a la empresa y el 0,2 al trabajador.",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": null,
"effective_from": "2027-01-01",
"date_basis": "inferred",
"change": {
"rate": null,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Cotizacion adicional de solidaridad has no line on the EOR Scope Spain page (it applies only to pay above the base maxima, 5,101.20 EUR/month in 2026). Statutory total rates for 2027 on the three slices above the cap: 1.38 % (cap to cap +10 %), 1.50 % (cap +10 % to +50 %), 1.75 % (above cap +50 %), split employer/employee in the same proportion as contingencias comunes (23.60 / 28.30). The row is quoted from the table of the 42nd transitional provision; the column mapping to slices comes from the table header.",
"source": {
"url": "https://www.boe.es/buscar/act.php?id=BOE-A-2023-6967",
"quote": "2026 1,15 1,25 1,46 2027 1,38 1,5 1,75 2028 1,60 1,75 2,04",
"read_on": "2026-10-09",
"kind": "official"
}
}
]
},
"FI": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "bill",
"description": "Government bill HE 187/2026 vp (filed 21 Sep 2026) would set the 2027 employer unemployment insurance contribution at 0.26% of pay up to a payroll limit of EUR 2,568,000 and 1.04% above it, from 1 Jan 2027 (2026: 0.31% on the lower tier). Not enacted at the research date (Parliament has not voted). Source: the Finnish Government press release of 21 Sep 2026; the Parliament (eduskunta.fi) page could not be read.",
"contribution_id": "unemployment_insurance",
"source": {
"url": "https://valtioneuvosto.fi/-/1271139/hallitus-esittaa-tyottomyysvakuutusmaksuihin-muutoksia-vuodelle-2027"
}
},
{
"status": "proposal",
"description": "TyEL 2027: the labour-market central organisations' proposal (reported 7 Oct 2026 by the pension insurer Elo) leaves the average contribution unchanged from 2026: 24.4% of pay, employer share 17.10% on average. A proposal, not yet confirmed by decree; the employer's own rate still depends on its insurer and size.",
"contribution_id": "tyel_pension",
"source": {
"url": "https://www.elo.fi/fi-fi/uutiset/2026/ehdotus-tyoelakemaksuista-vuodelle-2027"
}
},
{
"status": "awaited",
"description": "Employer health insurance contribution 2027: no 2027 rate found published at the research date (2026 is 1.91%, per the Tax Administration table already cited by the country sheet). The yearly rate is normally confirmed late in the year; no 2027 value was read.",
"contribution_id": "health_insurance",
"source": {
"url": "https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/being-an-employer/social-insurance-contributions/"
}
}
],
"scheduled_changes": []
},
"FR": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Plafond annuel de la sécurité sociale 2027: the rule is read (fixed each year by ministerial order from the previous year's ceiling). No 2027 amount was found published at the research date; 2026 is 48,060 EUR/year.",
"contribution_id": "vieillesse_plafonnee",
"source": {
"url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/plafonds-securite-sociale.html"
}
},
{
"status": "bill",
"description": "PLFSS 2027 (bill no. 3211, filed 1 October 2026), article 7 'Rationaliser l'assiette des allègements généraux de cotisations sociales': a bill under examination, not law. Its text was not read, so its effect on the general reductions of employer contributions is not known here.",
"contribution_id": null,
"source": {
"url": "https://www.assemblee-nationale.fr/dyn/17/textes/l17b3211_projet-loi"
}
},
{
"status": "bill",
"description": "PLFSS 2027, article 6 on the social-contribution regime of termination-of-contract payments: bill title only, text not read; no rate or date taken from it.",
"contribution_id": null,
"source": {
"url": "https://www.assemblee-nationale.fr/dyn/17/textes/l17b3211_projet-loi"
}
},
{
"status": "bill",
"description": "Projet de loi de financement de la sécurité sociale pour 2027: filed, not adopted at the research date; none of its employer-contribution provisions is treated as enacted.",
"contribution_id": null,
"source": {
"url": "https://www.assemblee-nationale.fr/dyn/17/textes/l17b3211_projet-loi"
}
},
{
"status": "awaited",
"description": "Occupational health service (SPSTI) national average cost for 2027: the 2026 amount is set by an order of 25 September 2025 (116 EUR; subscriptions between 92.80 and 139.20 EUR per employee). No 2027 order was found at the research date.",
"contribution_id": null,
"source": {
"url": "https://entreprendre.service-public.gouv.fr/actualites/A18555"
}
}
],
"scheduled_changes": []
},
"GB": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Employer NIC thresholds and rate for 2027 to 2028: no GOV.UK rates-and-thresholds page for 2027 to 2028 was read at the research date. The official Budget 2025 measure read maintains the Primary Threshold, Upper Earnings Limit and the under-21 and apprentice upper thresholds until 5 April 2031, but does not name the Secondary Threshold (GBP 5,000). Secondary sources disagree on how long the Secondary Threshold stays at GBP 5,000 (one says until April 2031, another says until at least April 2028), so the end date of that freeze is not established here.",
"contribution_id": "employer_nic",
"source": {
"url": "https://www.gov.uk/government/publications/maintaining-income-tax-and-equivalent-national-insurance-contributions-thresholds-until-5-april-2031/income-tax-maintaining-the-personal-allowance-and-the-basic-rate-limit-for-income-tax-and-equivalent-national-insurance-contributions-thresholds-unt"
}
},
{
"status": "awaited",
"description": "Secondary sources report the Secondary Threshold staying at GBP 5,000 until April 2031; the Secondary Threshold is set by regulations (section 5 of the Social Security Contributions and Benefits Act 1992), so the freeze end date needs an official GOV.UK or regulations text.",
"contribution_id": "employer_nic",
"source": {
"url": "https://outbooks.co.uk/budget-2025-employer-payroll-nic-updates/"
}
},
{
"status": "awaited",
"description": "Secondary source giving a different end date for the same freeze (at least April 2028), kept to show the disagreement.",
"contribution_id": "employer_nic",
"source": {
"url": "https://www.xero.com/uk/guides/national-insurance-changes-2025/"
}
},
{
"status": "awaited",
"description": "National Living Wage from 1 April 2027: the Low Pay Commission has been asked to recommend the rate; no rate for 1 April 2027 had been announced in the sources read. The 2026 to 2027 rate for ages 21 and over is GBP 12.71 an hour.",
"contribution_id": null,
"source": {
"url": "https://www.gov.uk/government/publications/national-minimum-wage-and-national-living-wage-low-pay-commission-remit-2026/low-pay-commission-remit-2026-national-living-wage-and-national-minimum-wage"
}
},
{
"status": "awaited",
"description": "Employer NIC charge on salary-sacrificed pension contributions (announced at Budget 2025 with a GBP 2,000 cap from April 2029): not read from an official source, so its legislative status is not established here.",
"contribution_id": "employer_nic",
"source": {
"url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"
}
},
{
"status": "awaited",
"description": "Apprenticeship Levy: search results mention a Growth and Skills Levy replacing it from 1 August 2026; the GOV.UK Apprenticeship Levy page read still shows the levy at 0.5% above an annual pay bill of GBP 3 million, and no official text on the replacement was read. Not established.",
"contribution_id": "apprenticeship_levy",
"source": {
"url": "https://www.gov.uk/guidance/pay-apprenticeship-levy"
}
},
{
"status": "awaited",
"description": "Employment Rights Act 2025: unfair-dismissal qualifying period cut to 6 months (compensatory award cap removed) for dismissals from 2027-01-01 on the government's timeline; commencement regulations awaited, and GOV.UK says future dates remain subject to parliamentary processes. Employment Rights Act 2025: unfair dismissal qualifying period reduced to 6 months for dismissals from 1 January 2027, with compensatory awards uncapped. GOV.UK lists the date as expected under its timetable, not as a commencement regulation, so the status is downgraded from enacted. The timeline page states that all future dates remain subject to parliamentary processes and may change. Not a payroll rate: a termination-cost driver.",
"contribution_id": "unfair_dismissal_qualifying_period",
"source": {
"url": "https://www.gov.uk/government/publications/implementing-the-plan-to-make-work-pay-and-employment-rights-act/plan-to-make-work-pay-and-employment-rights-act-timeline-update"
}
}
],
"scheduled_changes": []
},
"GE": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "No decision, bill or announcement changing the employer rate (2 % of the taxable salary paid) was read in the consolidated text, which stays at 2 % in article 3(6)(a); absence of a found change is not a decision of no change.",
"contribution_id": "funded_pension_employer",
"source": {
"url": "https://matsne.gov.ge/ka/document/view/4280127?publication=13"
}
},
{
"status": "awaited",
"description": "The state share thresholds (GEL 24,000 and GEL 60,000 a calendar year) are fixed in the consolidated text with no dated step; no revision was read. This line is paid by the state, not by the employer.",
"contribution_id": "state_co_contribution",
"source": {
"url": "https://matsne.gov.ge/ka/document/view/4280127?publication=13"
}
}
],
"scheduled_changes": []
},
"GH": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Maximum and minimum insurable earnings for 2027: the 2026 values were announced by SSNIT public notice on 13 January 2026, so the 2027 values are awaited; none published in any source read today.",
"contribution_id": "insurable_earnings_2026",
"source": {
"url": "https://www.ssnit.org.gh/wp-content/uploads/2026/01/Public-Notice-Min-Max-Insurable.pdf"
}
},
{
"status": "awaited",
"description": "The minimum insurable earning follows the National Daily Minimum Wage; the 2027 daily minimum wage (National Tripartite Committee) is awaited. The Bright Data search for a 2027 announcement was refused (rate limit), so it was not checked.",
"contribution_id": "insurable_earnings_2026",
"source": {
"url": "https://www.ssnit.org.gh/wp-content/uploads/2026/01/Public-Notice-Min-Max-Insurable.pdf"
}
}
],
"scheduled_changes": []
},
"GR": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "proposal",
"description": "Employer e-EFKA rate: the announced 1 April 2027 cut of 0.5 point is on the employee side (DYPA withholding); the employer column of the announced table stays at 21.79 % for 2027. Announcement of 7 Sep 2026, not yet read as an enacted text.",
"contribution_id": null,
"source": {
"url": "https://www.ertnews.gr/eidiseis/oikonomia/katotatos-misthos-sta-1-000-eyro-eos-to-2028-kai-meiomenes-eisfores-apo-ton-aprilio-tou-2027/"
}
},
{
"status": "proposal",
"description": "Statutory minimum wage: announced rise from 920 to 960 EUR a month in April 2027 and to 1,000 EUR in January 2028 (government announcement via ERT). No ministerial decision or law read yet.",
"contribution_id": null,
"source": {
"url": "https://www.ertnews.gr/eidiseis/oikonomia/katotatos-misthos-sta-1-000-eyro-eos-to-2028-kai-meiomenes-eisfores-apo-ton-aprilio-tou-2027/"
}
},
{
"status": "awaited",
"description": "Insurable-earnings cap for 2027 (7,761.94 EUR a month in 2026): the 2026 value was set by a ministerial decision dated 23 Jan 2026 and published 29 Jan 2026; the 2027 decision is not published at the research date.",
"contribution_id": "kyria_syntaxi",
"source": {
"url": "https://ypergasias.gov.gr/koinoniki-asfalisi/asfalismenoi-eisfores-kai-paroches/asfalistikes-eisfores/"
}
}
],
"scheduled_changes": []
},
"HK": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "MPF minimum and maximum relevant income levels (HKD 7,100 and HKD 30,000 a month; the maximum sets the employer ceiling). The MPFA must review the levels at least every four years; the 2018-2022 review ended with a recommendation of no adjustment, and the levels were still HKD 7,100 and 30,000 in the June 2023 paper (the latest dated source read for the levels), and the next four-year cycle (2022-2026) review was planned. No outcome of that review and no adopted change to the levels was found in any source read today, so none is scheduled here.",
"contribution_id": "mpf_employer",
"source": {
"url": "https://www.legco.gov.hk/yr2023/english/panels/mp/papers/mp20230620cb2-604-5-e.pdf"
}
},
{
"status": "awaited",
"description": "Statutory Minimum Wage: the rate of HKD 43.1 an hour took effect on 1 May 2026 (already in force, not a future change); the Labour Department describes an annual review mechanism, so a rate for 1 May 2027 is expected but none was published in the sources read today. It is a wage floor, not an employer contribution.",
"contribution_id": null,
"source": {
"url": "https://www.labour.gov.hk/eng/news/mwo.htm"
}
}
],
"scheduled_changes": []
},
"HR": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Minimum monthly contribution base for 2027: not published at the research date. By law it is the average gross wage (DZS figure for January-August of the current year) times 0.38, and the 2026 amount (EUR 757.34) was set by an order published in Narodne novine on 12 Dec 2025. The 2027 order is awaited, expected in December 2026 on that precedent; the January-August 2026 average itself is awaited from DZS (a search snippet suggested the 2025 equivalent came on 21 Oct 2025; not opened).",
"contribution_id": "minimum_contribution_base",
"source": {
"url": "https://www.zakon.hr/z/365/Zakon-o-doprinosima"
}
},
{
"status": "awaited",
"description": "Maximum monthly base for 2027 (average wage x 6.00; EUR 11,958.00 in 2026): awaited, same order and same dependency on the DZS average. It limits the pension contributions only, not the employer's 16.5% health line.",
"contribution_id": null,
"source": {
"url": "https://narodne-novine.nn.hr/clanci/sluzbeni/2025_12_150_2237.html"
}
}
],
"scheduled_changes": []
},
"HU": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Rate for 2027: no enacted or announced change to the 13% rate was found in the sources read. The tax authority's rate table still ends with the 13% line from 1 January 2022. A search is not a negative proof: no change found is not no change.",
"contribution_id": "szocho",
"source": {
"url": "https://nav.gov.hu/ugyfeliranytu/adokulcsok_jarulekmertekek/szocialis_hozzajarulasi_ado/a-szocialis-hozzajarulasi-ado-merteke"
}
},
{
"status": "consultation",
"description": "Minimum wage and guaranteed wage minimum for 2027: no decree found. Wage talks between employers, unions and the government began on 25 September 2026; the article reports the parties had not yet put forward figures and describes the expected direction as a minimum-wage rise well under 10% (press view, not a decision). A 2024 government programme named a 14% rise to HUF 374,600 for 2027; no decree enacting it was read.",
"contribution_id": "szocho",
"source": {
"url": "https://hvg.hu/360/20260930_bertargyalas-vkf-minimalber-garantalt-berminimum-mennyi-lesz-2027-szja-csokkentes"
}
},
{
"status": "awaited",
"description": "Statutory minimum base of the social contribution tax (HUF 96,840 a month in 2026, i.e. 30% of the minimum wage per the fiche) moves with the minimum wage, so the 2027 floor is awaited until the 2027 minimum wage is decreed. The 30% reference is stated for the long-term mandate (tartós megbízási) relationship in this secondary source; the fiche's own floor figure comes from NAV booklet 49, not re-read here.",
"contribution_id": "szocho",
"source": {
"url": "https://mkvkok.hu/szakmai-cikkek/lenyegesebb-szemelyi-jovedelemado-es-jarulek-valtozasok"
}
},
{
"status": "proposal",
"description": "Deferred payment of the social contribution tax for employers of minimum-wage staff: a government programme page (2024 wage agreement) states that the 2027 payment follows the 2026 value. It concerns minimum-wage employees, not a general rate. It is a programme statement, not a decree, and no 2027 decree confirming it was read.",
"contribution_id": "szocho",
"source": {
"url": "https://kormany.hu/beremelesi-program"
}
}
],
"scheduled_changes": []
},
"ID": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "JP wage ceiling for the next adjustment: the BPJS page read today shows IDR 10,547,400; the fiche says the ceiling is reviewed each year (March), but no source read today states the adjustment month or a newer figure. Value for the next period not yet published in any source read.",
"contribution_id": "jp_pension",
"source": {
"url": "https://www.bpjsketenagakerjaan.go.id/penerima-upah.html"
}
},
{
"status": "awaited",
"description": "Provincial/regency minimum wages for 2027 (UMP/UMK), which are the floor of the BPJS Kesehatan contribution base: no 2027 value in any source read today. The IDR 12,000,000 ceiling is set in the presidential regulation; no change to it was found in the text read.",
"contribution_id": "jkn_health_insurance",
"source": {
"url": "https://peraturan.bpk.go.id/Download/127554/Perpres%20Nomor%2064%20Tahun%202020.pdf"
}
}
],
"scheduled_changes": []
},
"IE": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "bill",
"description": "Legislative status of the 2027 employer PRSI threshold (600) and the 2027-10-01 rates",
"contribution_id": null,
"source": {
"url": "https://www.citizensinformation.ie/en/money-and-tax/budgets/budget-2027/"
}
},
{
"status": "awaited",
"description": "Auto-enrolment: calendar start date of scheme years 4, 7, 10",
"contribution_id": null,
"source": {
"url": "https://www.citizensinformation.ie/en/money-and-tax/personal-finance/pensions/auto-enrolment/"
}
}
],
"scheduled_changes": [
{
"contribution_id": "employer_prsi_reduced",
"effective_from": "2027-01-01",
"date_basis": "inferred",
"change": {
"rate": null,
"cap_annual_local": null,
"threshold_weekly_local": 600,
"floor_annual_local": null
},
"status": "budget_announced",
"note": "Upper limit of the reduced employer band (Class A0/AX/AL) moves from 552 to 600 EUR/week. Finance/Social Welfare legislation not read. Annualised at 52 weeks this would be 31,200 (calculation, not a citation).",
"source": {
"url": "https://www.gov.ie/en/department-of-finance/speeches/statement-by-minister-harris-on-budget-2027/",
"quote": "the Minister for Social Protection will increase the employer PRSI threshold from €552 to €600 per week for 2027",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "employer_prsi_full",
"effective_from": "2027-01-01",
"date_basis": "inferred",
"change": {
"rate": null,
"cap_annual_local": null,
"threshold_weekly_local": 600,
"floor_annual_local": null
},
"status": "budget_announced",
"note": "Same threshold change seen from the A1 side: the 11.40% rate would apply above 600 instead of above 552 from 2027. Rate unchanged until 2027-10-01.",
"source": {
"url": "https://www.citizensinformation.ie/en/money-and-tax/budgets/budget-2027/",
"quote": "Employer PRSI threshold will increase from €552 to €600 for 2027.",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "employer_prsi_reduced",
"effective_from": "2027-10-01",
"date_basis": "stated",
"change": {
"rate": 0.093,
"cap_annual_local": null,
"threshold_weekly_local": 600,
"floor_annual_local": null
},
"status": "budget_announced",
"note": "SECONDARY SOURCE ONLY (KPMG Ireland). No gov.ie/Revenue page read today states the 2027-10-01 employer rates. Enactment not verified. Current rate 9.15% from 2026-10-01 is confirmed by gov.ie.",
"source": {
"url": "https://kpmg.com/ie/en/insights/tax/budget-2027/tax-rates-and-credits.html",
"quote": "From 1 October 2027, the employee PRSI rate increases to 4.50%. The employer PRSI rate will increase to 11.55% and to 9.30% where weekly income is €600 or less.",
"read_on": "2026-10-09",
"kind": "secondary"
}
},
{
"contribution_id": "employer_prsi_full",
"effective_from": "2027-10-01",
"date_basis": "stated",
"change": {
"rate": 0.1155,
"cap_annual_local": null,
"threshold_weekly_local": 600,
"floor_annual_local": null
},
"status": "budget_announced",
"note": "SECONDARY SOURCE ONLY (KPMG Ireland). Enactment not verified. Current rate 11.40% from 2026-10-01 confirmed by gov.ie.",
"source": {
"url": "https://kpmg.com/ie/en/insights/tax/budget-2027/tax-rates-and-credits.html",
"quote": "The employer PRSI rate will increase to 11.55% and to 9.30% where weekly income is €600 or less.",
"read_on": "2026-10-09",
"kind": "secondary"
}
},
{
"contribution_id": "employer_auto_enrolment_myfuturefund",
"effective_from": "2029-01-01",
"date_basis": "derived",
"change": {
"rate": 0.03,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Status taken from Citizens Information, which says the rules are set out in the Automatic Enrolment Retirement Savings System Act 2024; the Act itself was not read.",
"source": {
"url": "https://www.citizensinformation.ie/en/money-and-tax/personal-finance/pensions/auto-enrolment/",
"quote": "4 to 6 3% 3% 1%",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "employer_auto_enrolment_myfuturefund",
"effective_from": "2032-01-01",
"date_basis": "derived",
"change": {
"rate": 0.045,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Same basis as year 4 step.",
"source": {
"url": "https://www.citizensinformation.ie/en/money-and-tax/personal-finance/pensions/auto-enrolment/",
"quote": "7 to 9 4.5% 4.5% 1.5%",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "employer_auto_enrolment_myfuturefund",
"effective_from": "2035-01-01",
"date_basis": "derived",
"change": {
"rate": 0.06,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Same basis as year 4 step.",
"source": {
"url": "https://www.citizensinformation.ie/en/money-and-tax/personal-finance/pensions/auto-enrolment/",
"quote": "10 and after 6% 6% 2%",
"read_on": "2026-10-09",
"kind": "official"
}
}
]
},
"IL": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Reduced collection step for 2027 (ILS 7,703 a month in 2026): the btl.gov.il circular says it is indexed on 1 January each year to CPI for 2026-2028, and to the change in the average wage from 2029. The 1 January 2027 amount was not published on the pages read.",
"contribution_id": "national_insurance_reduced",
"source": {
"url": "https://www.btl.gov.il/Insurance/HozrimBituah/Hozrim/%D7%A9%D7%99%D7%A0%D7%95%D7%99%20%D7%91%D7%AA%D7%A9%D7%9C%D7%95%D7%9D%20%D7%93%D7%9E%D7%99%20%D7%91%D7%99%D7%98%D7%95%D7%97%20%D7%9C%D7%90%D7%95%D7%9E%D7%99%20%D7%95%D7%93%D7%9E%D7%99%20%D7%91%D7%99%D7%98%D7%95%D7%97%20%D7%91%D7%A8%D7%99%D7%90%D7%95%D7%AA%20%D7%9C%D7%A9%D7%A0%D7%AA%202026.pdf"
}
},
{
"status": "awaited",
"description": "Maximum income liable for contributions for 2027 (ILS 51,910 a month in 2026): the National Insurance Institute states it is updated every January by the CPI change. The 2027 amount was not published on the page read. The page states a CPI update (not a multiple of the average wage).",
"contribution_id": "national_insurance_full",
"source": {
"url": "https://www.btl.gov.il/Insurance/Rates/Pages/%D7%9C%D7%A2%D7%95%D7%91%D7%93%D7%99%D7%9D%20%D7%A9%D7%9B%D7%99%D7%A8%D7%99%D7%9D.aspx"
}
},
{
"status": "awaited",
"description": "Insured-salary cap for the compulsory pension (and severance deposits) is the national average wage 'as updated from time to time' (ILS 13,769 a month in 2026 per the National Insurance circular). The value from 1 January 2027 was not published on the pages read.",
"contribution_id": "pension_employer_contributions",
"source": {
"url": "https://www.gov.il/BlobFolder/guide/labor-wage/he/workers-rights_working-conditions_pension_H096.pdf"
}
},
{
"status": "proposal",
"description": "Treasury working paper of June 2026 mentions raising national insurance contributions across the board for workers as one option for the actuarial deficit, and also states the proposal to raise it for non-workers instead. No bill or budget-law text was found: no 2027 employer-rate change is established.",
"contribution_id": null,
"source": {
"url": "https://www.globes.co.il/news/article.aspx?did=1001551185"
}
},
{
"status": "awaited",
"description": "Daily convalescence rate for the year after 30 June 2026 (ILS 451.5 for the period 1.7.2025 to 30.6.2026, updated on 18 August 2026): next update not yet published.",
"contribution_id": "convalescence_pay",
"source": {
"url": "https://www.kolzchut.org.il/he/%D7%93%D7%9E%D7%99_%D7%94%D7%91%D7%A8%D7%90%D7%94"
}
}
],
"scheduled_changes": []
},
"IN": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [],
"scheduled_changes": [
{
"contribution_id": "epf_employer",
"effective_from": "2026-09-17",
"date_basis": "stated",
"change": {
"rate": null,
"cap_annual_local": 300000,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Already in force, not future: wage ceiling Rs 15,000 to Rs 25,000 per month (S.O. 5109(E)); cap_annual_local = 25,000 x 12 is a calculation. The EPFO FAQ cited on the EOR Scope India page returned 403 today, so the date rests on a secondary listing of the notification.",
"source": {
"url": "https://www.simpliance.in/India/LEI/govt_notification/central/notification-regarding-revision-of-wage-ceiling-rs-15000-to-rs25000-for-the-purpose-of-chapter-iii-of-cossepf-wef-17th-sep-2026-10267",
"quote": "revision of wage ceiling Rs. 15,000/-to Rs.25,000/- for the purpose of Chapter III of CoSS(EPF) w.e.f 17/09/2026",
"read_on": "2026-10-09",
"kind": "secondary"
}
}
]
},
"IT": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Maximum annual contribution base (massimale) for 2027: no euro amount found published at the research date. The 2026 value is EUR 122,295 (INPS, circular 6 of 30 January 2026, announced in a news item of 2 February 2026), so the 2027 value is expected in an INPS circular early in 2027, as the 2026 one came on 30 January 2026.",
"contribution_id": "fpld_ivs",
"source": {
"url": "https://www.inps.it/it/it/inps-comunica/notizie/dettaglio-news-page.news.2026.02.lavoratori-dipendenti-limite-minimo-di-retribuzione-giornaliera-2026.html"
}
},
{
"status": "awaited",
"description": "Employer INPS contribution rates for 2027 (pension FPLD/IVS, NASpI, CUAF, FIS, CIGS, sickness, maternity, guarantee fund) and INAIL tariff: no 2027 change was found in the sources read. This is not a statement that none is planned; the 2027 budget law was not read (press of September 2026 covers income-tax and pension proposals only). Anchor source: the 2026 cap announcement.",
"contribution_id": null,
"source": {
"url": "https://www.inps.it/it/it/inps-comunica/notizie/dettaglio-news-page.news.2026.02.lavoratori-dipendenti-limite-minimo-di-retribuzione-giornaliera-2026.html"
}
}
],
"scheduled_changes": [
{
"contribution_id": "tfr",
"effective_from": "2032-01-01",
"date_basis": "inferred",
"change": {
"rate": null,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Threshold for monthly TFR transfer to the INPS treasury fund falls to 40 employees from 2032 (the source gives the year only; 1 January is assumed). Affects cash timing of the accrual, not its rate. Secondary source (law-firm page); official text not read.",
"source": {
"url": "https://www.avvocatowandafalco.it/tfr-e-previdenza-complementare/",
"quote": "In via transitoria, per il 2026-2027 tale inclusione è limitata ai datori di lavoro con un numero di dipendenti non inferiore a 60; tale limite verrà portato a 40 con decorrenza dal 2032.",
"read_on": "2026-10-09",
"kind": "secondary"
}
}
]
},
"JO": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "2027 social security wage ceiling (all four ledger lines share it): not yet published in the sources read; the law adjusts it to inflation in January of every year, so the 2027 figure is awaited.",
"contribution_id": "ssc_old_age_disability_death",
"source": {
"url": "https://www.ssc.gov.jo/wp-content/uploads/2025/02/law-26.1.2025-compressed.pdf"
}
},
{
"status": "awaited",
"description": "Health insurance branch: the law applies it only by a Council of Ministers resolution fixing the start date, covered categories and phases. No such resolution was found on the Corporation site pages read on 2026-10-09; this is not a statement that none exists.",
"contribution_id": "ssc_health_insurance_not_in_force",
"source": {
"url": "https://www.ssc.gov.jo/wp-content/uploads/2025/02/law-26.1.2025-compressed.pdf"
}
}
],
"scheduled_changes": []
},
"JP": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "The levy rate after fiscal 2026 (0.23% total today) is not stated in any official page read today. The law fixes the total amount to be collected by fiscal year (about 600 billion yen in FY2026, 800 billion in FY2027, 1 trillion in FY2028), so a rate is expected for FY2027 and FY2028 but no figure exists in a source read. The employer pays half of the total rate.",
"contribution_id": "child_support_levy",
"source": {
"url": "https://www.mhlw.go.jp/content/12401000/001670257.pdf"
}
},
{
"status": "awaited",
"description": "Kyokai Kenpo prefectural health insurance rates are recalculated and revised every year; the rate to apply from the March 2027 payroll month is not published yet (the FY2026 revision applied from March 2026).",
"contribution_id": "health_insurance",
"source": {
"url": "https://www.kyoukaikenpo.or.jp/lp/2026hokenryou/"
}
},
{
"status": "awaited",
"description": "The employment insurance rate is published per fiscal year (April to March); the rate for 1 April 2027 to 31 March 2028 is not published in any source read today.",
"contribution_id": "employment_insurance",
"source": {
"url": "https://www.mhlw.go.jp/content/001692566.pdf"
}
},
{
"status": "decided_unchanged",
"description": "The pension contribution rate stays at 18.3% (fixed since the September 2017 payroll month); only the standard remuneration ceiling is scheduled to change (see scheduled_changes).",
"contribution_id": "employees_pension_insurance",
"source": {
"url": "https://www.nenkin.go.jp/service/kounen/hokenryo/ryogaku/ryogakuhyo/index.html"
}
},
{
"status": "awaited",
"description": "Expected to follow the pension standard monthly remuneration ceiling (680,000 yen from September 2027, 710,000 from September 2028, 750,000 from September 2029), because the fiche charges this levy on the pension standard remuneration. The ministry page read speaks of the pension (kosei nenkin) ceiling and does not name the child allowance contribution, so no dated change is entered for this line until an official text says so.",
"contribution_id": "child_allowance_contribution",
"source": {
"url": "https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/0000147284_00024.html"
}
}
],
"scheduled_changes": [
{
"contribution_id": "employees_pension_insurance",
"effective_from": "2027-09-01",
"date_basis": "inferred",
"change": {
"rate": null,
"cap_annual_local": 8160000,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Standard monthly remuneration ceiling 650,000 -> 680,000 yen (annual 8,160,000 = 680,000 x 12, our arithmetic). The source states September 2027 without a day, so 1 September is inferred; the ministry page presents it as the effect of the pension reform law (it states the bill was submitted on 16 May 2025 and passed on 13 June, so status enacted rests on that sentence of the page, not on the quoted line alone). Employer and employee each pay half of the 18.3% rate on this base.",
"source": {
"url": "https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/0000147284_00024.html",
"quote": "（2027年９月に68万円、2028年９月に71万円、2029年９月に75万円と、段階的に引き上げ）",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "employees_pension_insurance",
"effective_from": "2028-09-01",
"date_basis": "inferred",
"change": {
"rate": null,
"cap_annual_local": 8520000,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Pension ceiling 680,000 -> 710,000 yen (annual 710,000 x 12 = 8,520,000, our arithmetic). Day inferred.",
"source": {
"url": "https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/0000147284_00024.html",
"quote": "（2027年９月に68万円、2028年９月に71万円、2029年９月に75万円と、段階的に引き上げ）",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "employees_pension_insurance",
"effective_from": "2029-09-01",
"date_basis": "inferred",
"change": {
"rate": null,
"cap_annual_local": 9000000,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Pension ceiling 710,000 -> 750,000 yen (annual 750,000 x 12 = 9,000,000, our arithmetic). Outside a 24-month window from October 2026; listed for completeness. Day inferred.",
"source": {
"url": "https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/0000147284_00024.html",
"quote": "（2027年９月に68万円、2028年９月に71万円、2029年９月に75万円と、段階的に引き上げ）",
"read_on": "2026-10-09",
"kind": "official"
}
}
]
},
"KE": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "NSSF Year 5: the Third Schedule table gives the Year 5 limits only as a rule (Lower Earnings Limit = the average statutory minimum monthly basic wage gazetted by the Cabinet Secretary; Upper Earnings Limit = 4 times National Average Earnings), and no Year 5 amount was read in any source. The start month (February 2027) is derived, not stated: the Year 4 notice says Year 3 ended on 31 January 2026 and Year 4 took effect in February 2026, and no source read gives a Year 5 start date. The Act text read is the version consolidated to 2022-12-31, so later amendments were not checked. The employer cap (6% of the Upper Earnings Limit) for 2027 is therefore not known and this is not a scheduled change.",
"contribution_id": "nssf_employer",
"source": {
"url": "https://new.kenyalaw.org/akn/ke/act/2013/45/eng@2022-12-31"
}
}
],
"scheduled_changes": []
},
"KR": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "decided_unchanged",
"description": "2027 total rate fixed at 7.19% (same as 2026); employer half stays 3.595%. No change to project.",
"contribution_id": "national_health_insurance",
"source": {
"url": "https://www.mohw.go.kr/board.es?mid=a10503010100&bid=0027&act=view&list_no=1491824&tag=&nPage=1"
}
},
{
"status": "awaited",
"description": "The 2027-07 ceiling is set by the Minister's notice by end of March 2027 from the change in the 3-year average income (A value); the 2026 notice used A 3,089,062 -> 3,193,511 (x1.034). No 2027 figure exists today.",
"contribution_id": "national_pension",
"source": {
"url": "https://www.nps.or.kr/pnsgdnc/newgdnc/getOHAE0001M1.do?pstId=ZZ202600000000000147"
}
}
],
"scheduled_changes": [
{
"contribution_id": "national_pension",
"effective_from": "2027-01-01",
"date_basis": "derived",
"change": {
"rate": 0.05,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "employer half of a 10.0% total rate; derived from the enacted +0.5 point per year path (9.5% in 2026), not quoted as such. Exact effective day (1 January) is the NPS 'from 2026, each year' schedule; the statute's transitional clause text was not read.",
"source": {
"url": "https://www.nps.or.kr/pnsinfo/ntpsklg/getOHAF0104M0.do",
"quote": "기존(2025년) 9%에서 13%로 인상(4%p)하되, 2026년부터 매년 0.5%p씩 단계적 인상하여 2033년 13% 도달",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "national_pension",
"effective_from": "2028-01-01",
"date_basis": "derived",
"change": {
"rate": 0.0525,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "employer half of 10.5%; same derivation as above",
"source": {
"url": "https://www.nps.or.kr/pnsinfo/ntpsklg/getOHAF0104M0.do",
"quote": "2026년부터 매년 단계적으로 0.5%p씩 8년간 인상되어 2033년 13%에 도달됩니다.",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "national_pension",
"effective_from": "2029-01-01",
"date_basis": "derived",
"change": {
"rate": 0.055,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "employer half of 11.0%; same derivation (outside a 24-month window from Oct 2026, listed for completeness)",
"source": {
"url": "https://www.nps.or.kr/pnsinfo/ntpsklg/getOHAF0104M0.do",
"quote": "2026년부터 매년 단계적으로 0.5%p씩 8년간 인상되어 2033년 13%에 도달됩니다.",
"read_on": "2026-10-09",
"kind": "official"
}
}
]
},
"KZ": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Minimum wage (МЗП) and monthly calculation index (МРП) for 2027: set each year by the republican budget law; the republican budget law read (Z2500000239, art. 7) fixes values from 1 January 2026 only (МЗП 85 000, МРП 4 325 tenge). The 2027 bill was not read today (Bright Data rate limit reached). All three caps and both floors on the fiche are multiples of the МЗП, so they move with it.",
"contribution_id": null,
"source": {
"url": "https://old.adilet.zan.kz/rus/docs/Z2500000239"
}
}
],
"scheduled_changes": [
{
"contribution_id": "employer_pension_contribution_opvr",
"effective_from": "2027-01-01",
"date_basis": "stated",
"change": {
"rate": 0.045,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Social Code art. 251(1) sets the employer pension contribution (ОПВР) at 4.5% from 1 January 2027; the article is amended by Law No. 215-VIII of 18 July 2025 (in force 1 January 2026).",
"source": {
"url": "https://old.adilet.zan.kz/rus/docs/K2300000224",
"quote": "с 1 января 2027 года – в размере 4,5 процента",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "employer_pension_contribution_opvr",
"effective_from": "2028-01-01",
"date_basis": "stated",
"change": {
"rate": 0.05,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Same article: 5% from 1 January 2028, 'unless otherwise provided by this Code'. That proviso leaves the 2028 rate open to later Code provisions; it is read as enacted in the text today. These are the art. 251(1) rates for employers on the general regime; art. 251(3) gives a different share of the single payment (ЕП) for agents who chose that regime, not modelled.",
"source": {
"url": "https://old.adilet.zan.kz/rus/docs/K2300000224",
"quote": "с 1 января 2028 года – в размере 5 процентов, если иное не предусмотрено настоящим Кодексом",
"read_on": "2026-10-09",
"kind": "official"
}
}
]
},
"LK": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "National minimum monthly wage: a law-firm summary of Act No. 11 of 2025 gives LKR 30,000 a month from 1 January 2026 \"onwards\" (LKR 27,000 from 1 April to 31 December 2025). This is a floor on pay, not an employer contribution; the Act text itself could not be read, so the figures rest on a secondary source. No further step is listed in that summary; whether a later revision follows (for example in the Budget 2027) is not established.",
"contribution_id": null,
"source": {
"url": "https://www.desaram.com/minimum-wages-increased-2/"
}
}
],
"scheduled_changes": []
},
"LT": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "bill",
"description": "Amendment to the State Social Insurance Law: the Ministry of Social Security and Labour announced on 25 June 2026 that the Seimas adopted amendments under which all employers of a person working for two or more employers and earning less than the minimum wage in total would each pay contributions in proportion on at least the minimum monthly wage, with a start of 1 January 2027. The ministry text gives no law number or article, and signature and publication of the law were not verified, so it is listed as a bill, not as enacted; the effect on a single-employer, full-time hire is not established.",
"contribution_id": "contribution_floor_at_minimum_wage",
"source": {
"url": "https://socmin.lrv.lt/lt/naujienos/stiprinamos-darbuotoju-socialines-garantijos-pokyciai-palies-tukstancius-zmoniu-few/"
}
},
{
"status": "awaited",
"description": "Average wage (VDU) used for the 2027 contribution base, and therefore the 2027 annual ceiling of 60 VDU (it applies only to the insured person's own contributions, not to the employer share): not found published at the research date. The 2026 value, EUR 2,312.15, was posted on Sodra's indicators page with an update date of 30 December 2025, so the 2027 value is awaited around the end of 2026.",
"contribution_id": null,
"source": {
"url": "https://sodra.lt/statistika/pagrindiniai-socialiniai-rodikliai"
}
},
{
"status": "awaited",
"description": "Accident insurance group rates and the group assignment for 2027: not found published. Sodra states the rate depends on the group the company is assigned to, and the 2026 table is labelled by year, so a 2027 table is awaited.",
"contribution_id": "accident_and_occupational_disease",
"source": {
"url": "https://sodra.lt/imokos/idarbinimas-pranesimai-imokos-ir-tarifai"
}
}
],
"scheduled_changes": [
{
"contribution_id": "long_term_employment_fund",
"effective_from": "2027-01-01",
"date_basis": "inferred",
"change": {
"rate": null,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": 14940
},
"status": "enacted",
"note": "Government Resolution No. 509 of 1 July 2026 sets the 2027 minimum monthly wage at EUR 1,245 (hourly EUR 7.61). Per the EOR Scope Lithuania data (Sodra wording not re-read for this entry), the fund contribution is 0.16% on pay of not less than the minimum monthly wage, so the floor becomes 1,245 x 12 = EUR 14,940 a year (derived). The 1 January start is the start of the year the resolution names.",
"source": {
"url": "https://www.e-tar.lt/rs/legalact/db628dc0753d11f1b53dfa020e517810/",
"quote": "Patvirtinti 2027 metais taikomą minimalųjį valandinį atlygį – 7,61 euro ir minimaliąją mėnesinę algą – 1245 eurai.",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "contribution_floor_at_minimum_wage",
"effective_from": "2027-01-01",
"date_basis": "inferred",
"change": {
"rate": null,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": 14940
},
"status": "enacted",
"note": "The floor named on this line follows the minimum monthly wage: Government Resolution No. 509 of 1 July 2026 sets EUR 1,245 for 2027 (annual 1,245 x 12 = EUR 14,940, derived). The 1 January start is the start of the year the resolution names. The rule on contributions below the minimum wage is taken from the EOR Scope Lithuania data; it was not re-read for this entry.",
"source": {
"url": "https://www.e-tar.lt/rs/legalact/db628dc0753d11f1b53dfa020e517810/",
"quote": "Patvirtinti 2027 metais taikomą minimalųjį valandinį atlygį – 7,61 euro ir minimaliąją mėnesinę algą – 1245 eurai.",
"read_on": "2026-10-09",
"kind": "official"
}
}
]
},
"LV": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "decided_unchanged",
"description": "Maximum contribution object for 2027: the State Revenue Service notice of 13.01.2026 gives one amount, EUR 105,300 a year, for 2025, 2026 and 2027, so no step is listed for 2027 (the 2026 amount is the same). This is a stated continuation, not a dated change, and it is read from a VID information notice, not from the Cabinet regulation (not read). Amounts above it are the solidarity tax object.",
"contribution_id": "mandatory_state_social_insurance",
"source": {
"url": "https://www.vid.gov.lv/lv/media/2453/download?attachment"
}
},
{
"status": "awaited",
"description": "Minimum contribution object for 2027: it equals three monthly minimum wages per quarter, so it follows the 2027 minimum wage, for which no Cabinet decision was found at the research date. 2026 is EUR 2,340 a quarter.",
"contribution_id": "minimum_contribution_object",
"source": {
"url": "https://www.vid.gov.lv/lv/valsts-socialas-apdrosinasanas-obligatas-iemaksas"
}
},
{
"status": "consultation",
"description": "Minimum monthly wage for 2027: discussed in the tripartite budget and tax sub-council on 27 May 2026. Social partners disagree; the union side proposed EUR 835 a month against the Finance Ministry schedule of EUR 820. No decision published at the research date.",
"contribution_id": "minimum_contribution_object",
"source": {
"url": "https://arodbiedribas.lv/news/ntsp-budzeta-un-nodoklu-apakspadome-arodbiedribam-un-darba-devejiem-viedokli-par-piemerotu-minimalas-algas-limeni-2027-gada-butiski-atskiras/"
}
},
{
"status": "awaited",
"description": "Employer VSAOI rate for 2027: the State Revenue Service table shows 23.59 % employer share with no dated change. Whether the 2027 state budget changes it was not verified (budget text not read).",
"contribution_id": "mandatory_state_social_insurance",
"source": {
"url": "https://www.vid.gov.lv/lv/valsts-socialas-apdrosinasanas-obligatas-iemaksas"
}
}
],
"scheduled_changes": []
},
"MA": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "SMIG (statutory minimum wage) for 2027: the social-dialogue agreement of 29 April 2024 no 2027 amount or decree was read in any text. The Labour Code only delegates the amount to regulation; any press-reported schedule was not read here and is not affirmed. The 2027 step is awaited and unconfirmed.",
"contribution_id": null,
"source": {
"url": "https://casainvest.ma/sites/default/files/Code%20du%20travail.pdf"
}
}
],
"scheduled_changes": []
},
"MM": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "No adopted or announced change to the MMK 300,000 monthly ceiling of insurable earnings was found; the ILO paper (2022) reads it as unchanged since 2014, and no later source was read. Any future adjustment is awaited and not dated.",
"contribution_id": "ssb_health_social_care",
"source": {
"url": "https://www.ilo.org/media/374946/download"
}
},
{
"status": "awaited",
"description": "Social Security Rules 2014 rule 55(b)-(c) set 3 per cent (disability, superannuation and survivors' benefit fund) and 1 per cent (unemployment benefit fund) by the employer, in addition to the 2 per cent health and 1 per cent employment injury lines. Rule 56(b) makes those contributions payable from a date the Ministry determines by notification; no such notification was found at the research date. The EOR Scope country page already names both funds and the 3% to 7% effect, outside its total.",
"contribution_id": null,
"source": {
"url": "https://servicetrade.gov.mm/horizontal/rule-detail/social-security-rules"
}
},
{
"status": "awaited",
"description": "Statutory minimum wage: the National Committee reviews it at least every two years; the current daily rate and any 2026-2027 revision were not confirmed from an official source at the research date.",
"contribution_id": null,
"source": {
"url": "https://www.ilo.org/media/374946/download"
}
}
],
"scheduled_changes": []
},
"MT": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "2027 Class 1 table (weekly maximum for Category C/D and the Maternity column): the MTCA 2027 page returned 404 at the research date; the 2026 table is the latest published.",
"contribution_id": "class_1_social_security",
"source": {
"url": "https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates/2026"
}
},
{
"status": "awaited",
"description": "2027 Maternity column follows the 2027 Class 1 table; not published at the research date.",
"contribution_id": "maternity_leave_trust_fund",
"source": {
"url": "https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates/2026"
}
},
{
"status": "awaited",
"description": "Budget 2027 and any change to the statutory bonus or weekly allowance amounts: the Ministry for Finance budget page was not found (404) and no budget text was read; date of presentation not verified.",
"contribution_id": "statutory_bonus_and_weekly_allowance",
"source": {
"url": "https://dier.gov.mt/en/services/employment-conditions/wages/bonus-and-weekly-allowances/"
}
}
],
"scheduled_changes": []
},
"MX": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "UMA value for 2027: INEGI publishes it each January (in force from 1 February); no 2027 value in any source read today.",
"contribution_id": null,
"source": {
"url": "https://www.inegi.org.mx/contenidos/saladeprensa/boletines/2026/uma/uma2026.pdf"
}
},
{
"status": "awaited",
"description": "General minimum wage 2027 (CONASAMI decision, December pattern): no 2027 item on the CONASAMI page read today, whose latest wage item is the 2026 increase (315.04 general, 440.87 ZLFN).",
"contribution_id": null,
"source": {
"url": "https://www.gob.mx/conasami/articulos/incremento-a-los-salarios-minimos-para-2026?idiom=es"
}
}
],
"scheduled_changes": [
{
"contribution_id": "imss_cesantia_edad_avanzada_vejez",
"effective_from": "2027-01-01",
"date_basis": "derived",
"change": {
"rate": null,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Employer cesantia/vejez rate by SBC band for 2027, read from the transitorio Segundo table (an image in the PDF, columns 2023-2030, so values are not machine-quotable); the 2027 column is derived as applying from 1 January 2027. The EOR Scope Mexico page's single 0.07513 equals the 2026 top band only. Band rates read on the DOF table (an image in the PDF) and confirmed value by value, to 3 decimals, against the HTML table of elcontribuyente.mx (secondary) on 2026-10-09.",
"source": {
"url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LSS.pdf",
"quote": "será aplicable de manera gradual, a partir del 1 de enero de 2023, de conformidad con la siguiente tabla",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "imss_cesantia_edad_avanzada_vejez",
"effective_from": "2028-01-01",
"date_basis": "derived",
"change": {
"rate": null,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Employer cesantia/vejez rate by SBC band for 2028, read from the transitorio Segundo table (an image in the PDF, columns 2023-2030, so values are not machine-quotable); the 2028 column is derived as applying from 1 January 2028. The EOR Scope Mexico page's single 0.07513 equals the 2026 top band only. Band rates read on the DOF table (an image in the PDF) and confirmed value by value, to 3 decimals, against the HTML table of elcontribuyente.mx (secondary) on 2026-10-09.",
"source": {
"url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/LSS.pdf",
"quote": "será aplicable de manera gradual, a partir del 1 de enero de 2023, de conformidad con la siguiente tabla",
"read_on": "2026-10-09",
"kind": "official"
}
}
]
},
"MY": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Budget 2027 was scheduled by the Ministry of Finance to be tabled on 9 October 2026 (the day of this pass). Its content was not read; any change to EPF, SOCSO, EIS or HRD Corp employer lines it announces would be budget_announced until legislated or gazetted. The MOF pre-budget statement says Budget 2027 will reassess social protection coverage under the EPF and SOCSO and names no employer rate change. Not 'no change': content not yet read.",
"contribution_id": null,
"source": {
"url": "https://mof.gov.my/portal/en/news/press-release/pre-budget-statement-2027"
}
},
{
"status": "proposal",
"description": "Social protection review in Budget 2027 (EPF, SOCSO and related schemes): stated as an intention to reassess adequacy and sustainability, with priority on informal and gig workers; no rate, ceiling or date for employer contributions on salaried employees found.",
"contribution_id": null,
"source": {
"url": "https://mof.gov.my/portal/en/news/press-release/pre-budget-statement-2027"
}
}
],
"scheduled_changes": []
},
"NG": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "National minimum wage review: the 2024 amendment set a three-year review cycle, so the next review falls around 2027; no review decision or bill was found. Not an employer contribution rate.",
"contribution_id": null,
"source": {
"url": "https://www.vanguardngr.com/2026/06/fg-to-review-n70000-minimum-wage-gbajabiamila/"
}
},
{
"status": "awaited",
"description": "Nigeria Tax Act 2025: the gazetted copy read here (state revenue service host, entry-into-force date not checked) treats NHF, NHIS and pension contributions as the individual's eligible deductions; any effect on the employer levies (NSITF, ITF, pension) was not established in the text read.",
"contribution_id": null,
"source": {
"url": "https://www.lirs.gov.ng/assets/docs/Gazette%20-%20NIGERIA%20TAX%20ACT%2C%202025.pdf"
}
}
],
"scheduled_changes": []
},
"NL": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "proposal",
"description": "AWf low rate announced unchanged at 2.74 % for 2027 (high rate 7.74 %), in the Prinsjesdag 2026 figures; secondary source, Belastingplan not yet adopted.",
"contribution_id": "awf_low",
"source": {
"url": "https://salariszaken.nl/nieuws/prinsjesdag-2026-de-belangrijkste-wijzigingen-voor-werkgevers-in-2027/"
}
},
{
"status": "awaited",
"description": "Maximumpremieloon (cap on AWf, Aof, Whk and the Zvw maximumbijdrage-inkomen) for 2027: no 2027 amount found in the sources read; 2026 is EUR 79,409. Normally published by the Belastingdienst around the turn of the year.",
"contribution_id": null,
"source": {
"url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/werk_en_inkomen/zorgverzekeringswet/veranderingen-bijdrage-zvw/percentages-zvw"
}
},
{
"status": "awaited",
"description": "Statutory minimum wage from 1 January 2027 (semi-annual indexation): no amount read at the research date; not found published. Matters for the vakantiebijslag floor of 108 % of minimum wage.",
"contribution_id": null,
"source": {
"url": "https://wetten.overheid.nl/BWBR0002638/"
}
},
{
"status": "bill",
"description": "Belastingplan 2027 (premium percentages above) still has to pass the Tweede and Eerste Kamer; plans can change in the parliamentary process.",
"contribution_id": null,
"source": {
"url": "https://salariszaken.nl/nieuws/prinsjesdag-2026-de-belangrijkste-wijzigingen-voor-werkgevers-in-2027/"
}
}
],
"scheduled_changes": [
{
"contribution_id": "whk_average",
"effective_from": "2027-01-01",
"date_basis": "stated",
"change": {
"rate": 0.0167,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "UWV decision Besluit gedifferentieerde premie Whk 2027 (signed 23 June 2026; wetten.overheid.nl lists it as a future text from 1 January 2027 that may still change before entry into force): average WGA 1.07 % plus average Ziektewet 0.60 % = 1.67 %, up from 1.52 % (0.96 + 0.56) in 2026. The 1.67 % is the sum of the two published averages; the employer's own rate is set individually.",
"source": {
"url": "https://wetten.overheid.nl/BWBR0052949/",
"quote": "Gemiddelde percentage 1,07%",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "aof_high",
"effective_from": "2027-01-01",
"date_basis": "inferred",
"change": {
"rate": 0.0803,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "budget_announced",
"note": "Prinsjesdag 2026 (Belastingplan 2027 stage): Aof for larger employers 8.03 %, up from 7.63 %; small employers 6.67 %. Only secondary sources read; official ministry or Belastingdienst page not read, and the parliamentary vote is pending.",
"source": {
"url": "https://salariszaken.nl/nieuws/prinsjesdag-2026-de-belangrijkste-wijzigingen-voor-werkgevers-in-2027/",
"quote": "Aof – grote werkgevers 8,03% 7,63%",
"read_on": "2026-10-09",
"kind": "secondary"
}
},
{
"contribution_id": "zvw_employer",
"effective_from": "2027-01-01",
"date_basis": "inferred",
"change": {
"rate": 0.0627,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "budget_announced",
"note": "Prinsjesdag 2026: employer Zvw levy 6.27 % in 2027, up from 6.10 %. Secondary source only; subject to the Belastingplan vote.",
"source": {
"url": "https://salariszaken.nl/nieuws/prinsjesdag-2026-de-belangrijkste-wijzigingen-voor-werkgevers-in-2027/",
"quote": "Werkgeversheffing Zvw 6,27% 6,10%",
"read_on": "2026-10-09",
"kind": "secondary"
}
}
]
},
"NO": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "proposal",
"description": "2027 zone rates as listed on the government's 'Skattesatser 2027' page (budget proposal, not yet voted by the Storting): zone I stays at 14.1 %, zone II 10.6 %, III 6.4 %, IV 5.1 %, IVa 7.9 %, V 0 %. The binding 2027 decision (Stortingsvedtak) is awaited, normally in December. Zone Ia: 14.1/10.6 % with an exemption amount of NOK 850,000 per undertaking in 2027 (the page's footnote), a de-minimis limit per undertaking and not a pay threshold.",
"contribution_id": "arbeidsgiveravgift",
"source": {
"url": "https://www.regjeringen.no/no/tema/okonomi-og-budsjett/skatter-og-avgifter/skatte-og-avgiftssatser/skattesatser-2027/id3173438/"
}
},
{
"status": "proposal",
"description": "Not verified in a legal text: a newspaper report dated 8 May 2024 says the government would propose to the Storting that the temporary extra employer's contribution on pay above NOK 750,000 (introduced in the 2023 budget) be fully ended from 1 January 2025. The report states a proposal; the Storting's adoption was not read at the research date. The 2027 proposal page lists zone rates only, but that absence is not a statement. Treat any surcharge for 2027 as not confirmed either way until the Stortingsvedtak is read.",
"contribution_id": "arbeidsgiveravgift",
"source": {
"url": "https://www.an.no/dn-regjeringen-fjerner-den-midlertidige-arbeidsgiveravgiften/s/5-4-1957068"
}
},
{
"status": "awaited",
"description": "The OTP ceiling is 12 G; the base amount G is revised each year (the fiche carries NOK 136,549 from 1 May 2026). The 2027 G is not published at the research date; expected with the May 2027 settlement. The minimum rate in the Act read is 2 %.",
"contribution_id": "otp_innskudd",
"source": {
"url": "https://lovdata.no/dokument/NL/lov/2005-12-21-124"
}
}
],
"scheduled_changes": []
},
"NZ": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Maximum liable earnings for the year starting 1 April 2027 (the fiche cap is 156 641 for 2026/27): ACC's table ends at 2026-2027; the 2027-2028 maximum is not yet published.",
"contribution_id": "acc_work_levy",
"source": {
"url": "https://www.acc.co.nz/for-business/received-an-invoice/calculate-your-levies"
}
},
{
"status": "awaited",
"description": "Working Safer levy rate for 2027/28: the fiche carries 0.08% from ACC's 2026/27 guidebook; no 2027/28 figure was read, so any change on 1 April 2027 is not tracked.",
"contribution_id": "working_safer_levy",
"source": {
"url": "https://www.acc.co.nz/about-us/our-levies/"
}
},
{
"status": "awaited",
"description": "Employment Leave Act (replaces the leave rules of the Holidays Act 2003): Employment New Zealand states it starts on 6 August 2028. Its effect on annual-holiday and public-holiday costs was not read, so no cost change is recorded and none is ruled out.",
"contribution_id": null,
"source": {
"url": "https://www.employment.govt.nz/leave-and-holidays/changes-to-leave-coming-in-2028/"
}
}
],
"scheduled_changes": [
{
"contribution_id": "kiwisaver_employer_contribution",
"effective_from": "2028-04-01",
"date_basis": "stated",
"change": {
"rate": 0.04,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Inland Revenue's page, under the heading '1 April 2028 changes', says the default rate will rise again to 4% (from 3.5%); the first stage (3.5%) took effect on 1 April 2026. The EOR Scope New Zealand page line (rate 0.035) matches the 2026 stage. The page is an official IRD announcement written as settled, but it does not cite the amending statute and the statute was not read, so 'enacted' rests on the IRD page alone.",
"source": {
"url": "https://www.ird.govt.nz/kiwisaver-changes",
"quote": "The default KiwiSaver contribution rate will rise again to 4% (from 3.5%)",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "acc_work_levy",
"effective_from": "2027-04-01",
"date_basis": "derived",
"change": {
"rate": 0.0003,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Schedule 3 of the 2025 Work Account levy regulations sets CU 78340 (Computer systems design and related services) at 0.03 per $100 for the 2027/28 tax year and any later tax year, against 0.02 in Schedules 1 and 2 (2025/26 and 2026/27). The 1 April 2027 start is derived from ACC's 'year starting from 1 April' convention, not stated next to the rate. Rate per $100 of liable earnings, so 0.03 = 0.03%. Only CU 78340 is modelled on the EOR Scope New Zealand page; other classifications differ.",
"source": {
"url": "https://www.legislation.govt.nz/secondary-legislation/pco-drafted/2025/17/en/latest/",
"quote": "Schedule 3 Classifications and Work Account levy rates for 2027/28 tax year and any later tax year",
"read_on": "2026-10-09",
"kind": "official"
}
}
]
},
"PE": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Minimum wage (RMV) second step: the family allowance is a tenth of the RMV, so any new RMV moves it. Decreto Supremo 015-2026-TR (read 2026-10-22) set the RMV at PEN 1,230 from 1 October 2026 and announces a second step of PEN 70, to PEN 1,300, by a further decree in the first half of 2027; that decree and its date are awaited (the allowance would then be PEN 130).",
"contribution_id": "asignacion_familiar",
"source": {
"url": "https://www.gob.pe/institucion/mtpe/noticias/601761-quienes-tienen-derecho-a-percibir-la-asignacion-familiar/"
}
}
],
"scheduled_changes": []
},
"PH": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "decided_unchanged",
"description": "RA 11199 schedule ends at the 2025 row (15 % total, 10 % employer, 5 % employee, MSC PHP 5,000 to 35,000); no later step is written in the table, and no 2026 or 2027 SSS circular changing rate or MSC was found. Not found is not no change.",
"contribution_id": "sss_employer",
"source": {
"url": "https://lawphil.net/statutes/repacts/ra2019/ra_11199_2019.html"
}
}
],
"scheduled_changes": []
},
"PK": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "EOBI base for FY2027-28: the 5% employer share is charged on the minimum wage (PKR 40,700 for FY2026-27 per the fiche, itself from a secondary source: the EOBI circular was not read). That the base is notified again from 1 July is an inference from recent years, not a statement of the EOBI page; no 2027-28 figure is published in any source read today.",
"contribution_id": "eobi_employer",
"source": {
"url": "http://www.eobi.gov.pk/introduction/Contribution.html"
}
},
{
"status": "awaited",
"description": "Sindh minimum wage for FY2027-28 (the SESSI upper wage limit is that minimum wage plus PKR 5,000): the FY2026-27 figure of PKR 43,000 from 1 July 2026 rests on a secondary source only (WageIndicator; the official notification PDF is a scanned image and was not read). The Act's proviso ties the contribution rate to the minimum wage prevailing at payment; section 75(3), as substituted by Act XVIII of 2018, sets the upper wage limit at the minimum wage plus PKR 5,000 (PKR 48,000 a month from 1 July 2026), the ceiling the fiche uses after the re-read of 09/10. The next notification is awaited and no 2027-28 value is published in any source read today.",
"contribution_id": "sindh_social_security",
"source": {
"url": "https://sindhlaws.gov.pk/setup/Publications_SindhCode/PUB-NEW-26-000048.pdf"
}
}
],
"scheduled_changes": []
},
"PL": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "bill",
"description": "The 2027 budget bill sets the FGSP contribution at 0.10% of the base, equal to the 0.10% shown for 2026 on biznes.gov.pl. Bill stage.",
"contribution_id": "fgsp",
"source": {
"url": "https://api.sejm.gov.pl/sejm/term10/prints/3150/3150-ustawa%20i%20za%C5%82%C4%85czniki%20do%20ustawy.pdf"
}
}
],
"scheduled_changes": [
{
"contribution_id": "emerytalne",
"effective_from": "2027-01-01",
"date_basis": "derived",
"change": {
"rate": null,
"cap_annual_local": 300990,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "budget_announced",
"note": "Cap = 30 x 10 033 = 300 990 PLN (calculation, not quoted; art. 19 ust. 1 of the social insurance act ties the cap to 30x the forecast wage in the budget act). Budget bill (Sejm druk 3150, government draft of 29/09/2026) not yet passed, so the amount can still change.",
"source": {
"url": "https://api.sejm.gov.pl/sejm/term10/prints/3150/3150-ustawa%20i%20za%C5%82%C4%85czniki%20do%20ustawy.pdf",
"quote": "Prognozowane przeciętne miesięczne wynagrodzenie brutto w gospodarce narodowej wynosi 10 033 zł.",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": "rentowe",
"effective_from": "2027-01-01",
"date_basis": "derived",
"change": {
"rate": null,
"cap_annual_local": 300990,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "budget_announced",
"note": "Cap = 30 x 10 033 = 300 990 PLN (calculation, not quoted; art. 19 ust. 1 of the social insurance act ties the cap to 30x the forecast wage in the budget act). Budget bill (Sejm druk 3150, government draft of 29/09/2026) not yet passed, so the amount can still change.",
"source": {
"url": "https://api.sejm.gov.pl/sejm/term10/prints/3150/3150-ustawa%20i%20za%C5%82%C4%85czniki%20do%20ustawy.pdf",
"quote": "Prognozowane przeciętne miesięczne wynagrodzenie brutto w gospodarce narodowej wynosi 10 033 zł.",
"read_on": "2026-10-09",
"kind": "official"
}
}
]
},
"PT": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Employer rate of the Taxa Social Unica for 2027: the current rate is 23.75 % (employee 11 %). No act changing the employer rate from 2027 was found at the research date; the 2027 State Budget proposal (OE2027) was presented on 8 Oct 2026 and its text was not read. Only the mandatory start of the Simplificacao do Ciclo Contributivo on 1 Jan 2027 appeared in search results (a reporting procedure, not a rate).",
"contribution_id": "taxa_social_unica",
"source": {
"url": "https://www.seg-social.pt/ptss/pssd/documento/cmc1xlxpq00d9kl2y0p3inyft"
}
},
{
"status": "proposal",
"description": "Minimum monthly wage (RMMG) for 2027: not decreed. The OE2027 report states a 970 EUR level for 2027 (2026 is 920 EUR, DL 139/2025 of 29 Dec 2025, in force from 1 Jan 2026). The RMMG is set by a government act after hearing the social partners, so the figure stays a proposal until published. Secondary source (Lusa via CNN Portugal).",
"contribution_id": null,
"source": {
"url": "https://cnnportugal.iol.pt/oe2027/orcamento-do-estado-2027/oe2027-governo-assume-salario-minimo-nos-970-euros-no-proximo-ano/20261008/6ac7af74d34e53c759c75932"
}
}
],
"scheduled_changes": []
},
"QA": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Law No. 22 of 2021 took effect six months after its Official Gazette publication of 4 November 2021 (4 May 2022 per a law-firm note, secondary). Its mandatory health insurance is applied in phases per the law-firm note; no source read gives dates for any later phase reaching employers of expatriates, so those dates are awaited.",
"contribution_id": null,
"source": {
"url": "https://www.clydeco.com/zh/insights/2021/12/new-mandatory-health-insurance-system-introduced-i"
}
},
{
"status": "awaited",
"description": "Minimum wage (Law No. 17 of 2020): QAR 1,000 basic with housing and food allowances where not provided, in application since 20 March 2021. No revision found in any source read today; whether a revision is planned is not established.",
"contribution_id": null,
"source": {
"url": "https://www.qatar-tribune.com/article/4875/TopNews/Minimum-wage-rule-comes-into-force-in-Qatar"
}
}
],
"scheduled_changes": []
},
"RO": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "National minimum gross wage for 2027: no Government decision was found at the research date. On 25 August 2026 the interim Minister of Labour said a decision cannot yet be taken and that the report to found the value is due by 20 October (Digi24 reporting Agerpres); unions are asking for a rise from 1 January 2027. One secondary article (bugetul.ro, 2 Oct 2026) was reported to say an increase from 1 January 2027 was announced; it was not re-read and no date or amount is enacted. The CAM has no floor or ceiling in the chapter read, so the minimum wage does not change its rate. The current 4,325 lei from 1 July 2026 (HG 146/2026) is reported by press and was not re-read at source in this review.",
"contribution_id": null,
"source": {
"url": "https://www.digi24.ro/digieconomic/consumer/salariul-minim-in-2027-de-ce-guvernul-nu-poate-decide-acum-majorarea-ceruta-de-sindicate-116125"
}
}
],
"scheduled_changes": []
},
"RS": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Minimum and maximum monthly contribution bases for 2027: not yet published. The law ties them to the average wage of the 12 months from September of the current year and has the finance minister publish them each year. A secondary report says the 2026 maximum (RSD 732,820) was published in Official Gazette No. 112/25 and has applied since 1 January 2026; the minimum base for 2026 was not read in any source.",
"contribution_id": "pension_disability_employer",
"source": {
"url": "https://purs.gov.rs/upload/media/2025/12/15/760519/%D0%97%D0%B0%D0%BA%D0%BE%D0%BD_%D0%BE_%D0%B4%D0%BE%D0%BF%D1%80%D0%B8%D0%BD%D0%BE%D1%81%D0%B8%D0%BC%D0%B0_%D0%B7%D0%B0_%D0%BE%D0%B1%D0%B0%D0%B2%D0%B5%D0%B7%D0%BD%D0%BE_%D1%81%D0%BE%D1%86%D0%B8%D1%98%D0%B0%D0%BB%D0%BD%D0%BE_%D0%BE%D1%81%D0%B8%D0%B3%D1%83%D1%80%D0%B0%D1%9A%D0%B5_-_%D1%83_%D0%BF%D1%80%D0%B8%D0%BC%D0%B5%D0%BD%D0%B8_%D0%BE%D0%B4_01012026.pdf"
}
},
{
"status": "awaited",
"description": "The same bounded base applies to the health line; no 2027 figure was published in any source read today.",
"contribution_id": "health_insurance_employer",
"source": {
"url": "https://purs.gov.rs/upload/media/2025/12/15/760519/%D0%97%D0%B0%D0%BA%D0%BE%D0%BD_%D0%BE_%D0%B4%D0%BE%D0%BF%D1%80%D0%B8%D0%BD%D0%BE%D1%81%D0%B8%D0%BC%D0%B0_%D0%B7%D0%B0_%D0%BE%D0%B1%D0%B0%D0%B2%D0%B5%D0%B7%D0%BD%D0%BE_%D1%81%D0%BE%D1%86%D0%B8%D1%98%D0%B0%D0%BB%D0%BD%D0%BE_%D0%BE%D1%81%D0%B8%D0%B3%D1%83%D1%80%D0%B0%D1%9A%D0%B5_-_%D1%83_%D0%BF%D1%80%D0%B8%D0%BC%D0%B5%D0%BD%D0%B8_%D0%BE%D0%B4_01012026.pdf"
}
}
],
"scheduled_changes": []
},
"SA": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "The 2% occupational hazards rate and the SAR 45,000 monthly ceiling can each be amended by a Council of Ministers resolution on a Board proposal; no such resolution was found in the sources read today.",
"contribution_id": "gosi_occupational_hazards",
"source": {
"url": "https://misa.gov.sa/app/uploads/2025/07/Social-Insurance-Law.pdf"
}
}
],
"scheduled_changes": [
{
"contribution_id": null,
"effective_from": "2027-07-01",
"date_basis": "inferred",
"change": {
"rate": 0.105,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Annuities branch, employer share, 10.5% (21% combined, split 50/50, so the employer share is derived by halving the statutory 21%) under the transitional schedule of Royal Decree M/273. Scope: the annuities branch applies to Saudi employees (art. 14); no cost breakdown line because the EOR Scope Saudi Arabia page models a non-Saudi hire. The statute fixes the step as 'the month following the lapse of 36 months from the effective date' (effective date 3 July 2024 per the secondary guide); read literally that could be August 2027, whereas the 1 July day comes only from the secondary guide. The date is inferred and unconfirmed against GOSI or the Regulations.",
"source": {
"url": "https://www.qoyod.com/en/learn/gosi-contribution-rates/",
"quote": "1 July 2027: 10.5% and 10.5%.",
"read_on": "2026-10-09",
"kind": "secondary"
}
},
{
"contribution_id": null,
"effective_from": "2028-07-01",
"date_basis": "inferred",
"change": {
"rate": 0.11,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Annuities branch, employer share, 11% (22% combined, the rate written in article 15(1); employer share by the 50/50 split). Saudi employees only (art. 14); no cost breakdown line (non-Saudi hire on the EOR Scope Saudi Arabia page). The statute says 'the month following the lapse of 48 months from the effective date'; the 1 July day comes only from a secondary guide and a literal reading could differ by a month, so the date is inferred.",
"source": {
"url": "https://www.qoyod.com/en/learn/gosi-contribution-rates/",
"quote": "1 July 2028: 11% and 11%.",
"read_on": "2026-10-09",
"kind": "secondary"
}
}
]
},
"SE": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Budget bill for 2027 and any change to employer contributions (arbetsgivaravgifter) or to the allmän löneavgift from 2027, and any extension of the youth reduction beyond 30 September 2027: three Bright Data searches and the Skatteverket page showed no 2027 change decided or announced for these rates; the budget bill was not located. Full rate read today: 31.42 %. Not the same as no change.",
"contribution_id": null,
"source": {
"url": "https://www.skatteverket.se/foretag/arbetsgivare/arbetsgivaravgifterochskatteavdrag/arbetsgivaravgifter.4.233f91f71260075abe8800020817.html"
}
}
],
"scheduled_changes": [
{
"contribution_id": null,
"effective_from": "2027-10-01",
"date_basis": "derived",
"change": {
"rate": null,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "End of the temporary youth reduction: Skatteverket states the period as 1 April 2026-30 September 2027, so the reduced rate (20.81 %) stops applying to the first SEK 25,000 a month of pay for 19-23 year olds, and the full 31.42 % applies from 1 October 2027 unless a later decision extends it. The reduction covers the old-age pension contribution plus half of the other contributions. The date is derived from the end date of the stated period (the Skatteverket heading does not give the following day); no cost breakdown line carries it (youth reduction is not a line of the EOR Scope Sweden page).",
"source": {
"url": "https://www.skatteverket.se/foretag/arbetsgivare/arbetsgivaravgifterochskatteavdrag/arbetsgivaravgifter.4.233f91f71260075abe8800020817.html",
"quote": "Tillfälligt nedsatta arbetsgivaravgifter för 19–23-åringar på ersättningar som ges ut under perioden 1 april 2026–30 september 2027",
"read_on": "2026-10-09",
"kind": "official"
}
}
]
},
"SG": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "decided_unchanged",
"description": "Under-55 employer CPF rate stays at 17 % in the 1 Jan 2027 table (total 37 %, employee 20 %): no change for the modelled age band.",
"contribution_id": "employer_cpf",
"source": {
"url": "https://www.cpf.gov.sg/employer/infohub/news/cpf-related-announcements/new-contribution-rates"
}
},
{
"status": "decided_unchanged",
"description": "Ordinary Wage ceiling is S$8,000 a month in the 1 Jan 2027 CPF table (S$96,000 a year), the same level as 2026; no step beyond S$8,000 was found in the pages read.",
"contribution_id": "employer_cpf",
"source": {
"url": "https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/jan2027cpfcontributionrates.pdf"
}
},
{
"status": "decided_unchanged",
"description": "Employer rate for above 65 to 70 is unchanged in the 2027 announcement (9 %; total 16.5 % in both columns).",
"contribution_id": null,
"source": {
"url": "https://www.cpf.gov.sg/employer/infohub/news/cpf-related-announcements/new-contribution-rates"
}
}
],
"scheduled_changes": [
{
"contribution_id": null,
"effective_from": "2027-01-01",
"date_basis": "stated",
"change": {
"rate": 0.165,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Employer CPF rate for employees aged above 55 to 60 rises from 16 % to 16.5 % (total 35.5 %) on wages earned from 1 Jan 2027. Does not apply to the modelled under-55 CPF line, whose 17 % is unchanged; the EOR Scope Singapore page has no line for this age band.",
"source": {
"url": "https://www.cpf.gov.sg/employer/infohub/news/cpf-related-announcements/new-contribution-rates",
"quote": "Above 55 to 60 34 35.5 (+1.5) 16.5 (+0.5) 19 (+1)",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": null,
"effective_from": "2027-01-01",
"date_basis": "stated",
"change": {
"rate": 0.13,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Employer CPF rate for employees aged above 60 to 65 rises from 12.5 % to 13 % (total 26 %) on wages earned from 1 Jan 2027. Does not apply to the modelled under-55 CPF line; the EOR Scope Singapore page has no line for this age band.",
"source": {
"url": "https://www.cpf.gov.sg/employer/infohub/news/cpf-related-announcements/new-contribution-rates",
"quote": "Above 60 to 65 25 26 (+1) 13 (+0.5) 13 (+0.5)",
"read_on": "2026-10-09",
"kind": "official"
}
}
]
},
"SK": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Employer maximum monthly assessment base for 2027: not printed in any agency table or notice read at the research date. Expected EUR 17,820 a month (EUR 213,840 a year) if the rule is unchanged: 11 x one twelfth of the 2025 general assessment base of EUR 19,440 (EUR 1,620), which the agency states applies to 2027 (law art. 138(10), consolidated text of 1 Sep 2026; the 2026 equivalent, EUR 16,764 from the 2024 base of EUR 18,288, is printed by the agency). A calculation, not a published amount; the agency table for 2027 is awaited.",
"contribution_id": "nemocenske_poistenie",
"source": {
"url": "https://www.slov-lex.sk/static/pdf/2003/461/ZZ_2003_461_20260901.pdf"
}
},
{
"status": "awaited",
"description": "Employer maximum monthly assessment base for 2027: not printed in any agency table or notice read at the research date. Expected EUR 17,820 a month (EUR 213,840 a year) if the rule is unchanged: 11 x one twelfth of the 2025 general assessment base of EUR 19,440 (EUR 1,620), which the agency states applies to 2027 (law art. 138(10), consolidated text of 1 Sep 2026; the 2026 equivalent, EUR 16,764 from the 2024 base of EUR 18,288, is printed by the agency). A calculation, not a published amount; the agency table for 2027 is awaited.",
"contribution_id": "starobne_poistenie",
"source": {
"url": "https://www.slov-lex.sk/static/pdf/2003/461/ZZ_2003_461_20260901.pdf"
}
},
{
"status": "awaited",
"description": "Employer maximum monthly assessment base for 2027: not printed in any agency table or notice read at the research date. Expected EUR 17,820 a month (EUR 213,840 a year) if the rule is unchanged: 11 x one twelfth of the 2025 general assessment base of EUR 19,440 (EUR 1,620), which the agency states applies to 2027 (law art. 138(10), consolidated text of 1 Sep 2026; the 2026 equivalent, EUR 16,764 from the 2024 base of EUR 18,288, is printed by the agency). A calculation, not a published amount; the agency table for 2027 is awaited.",
"contribution_id": "invalidne_poistenie",
"source": {
"url": "https://www.slov-lex.sk/static/pdf/2003/461/ZZ_2003_461_20260901.pdf"
}
},
{
"status": "awaited",
"description": "Employer maximum monthly assessment base for 2027: not printed in any agency table or notice read at the research date. Expected EUR 17,820 a month (EUR 213,840 a year) if the rule is unchanged: 11 x one twelfth of the 2025 general assessment base of EUR 19,440 (EUR 1,620), which the agency states applies to 2027 (law art. 138(10), consolidated text of 1 Sep 2026; the 2026 equivalent, EUR 16,764 from the 2024 base of EUR 18,288, is printed by the agency). A calculation, not a published amount; the agency table for 2027 is awaited.",
"contribution_id": "poistenie_v_nezamestnanosti",
"source": {
"url": "https://www.slov-lex.sk/static/pdf/2003/461/ZZ_2003_461_20260901.pdf"
}
},
{
"status": "awaited",
"description": "Employer maximum monthly assessment base for 2027: not printed in any agency table or notice read at the research date. Expected EUR 17,820 a month (EUR 213,840 a year) if the rule is unchanged: 11 x one twelfth of the 2025 general assessment base of EUR 19,440 (EUR 1,620), which the agency states applies to 2027 (law art. 138(10), consolidated text of 1 Sep 2026; the 2026 equivalent, EUR 16,764 from the 2024 base of EUR 18,288, is printed by the agency). A calculation, not a published amount; the agency table for 2027 is awaited.",
"contribution_id": "financovanie_podpory",
"source": {
"url": "https://www.slov-lex.sk/static/pdf/2003/461/ZZ_2003_461_20260901.pdf"
}
},
{
"status": "awaited",
"description": "Employer maximum monthly assessment base for 2027: not printed in any agency table or notice read at the research date. Expected EUR 17,820 a month (EUR 213,840 a year) if the rule is unchanged: 11 x one twelfth of the 2025 general assessment base of EUR 19,440 (EUR 1,620), which the agency states applies to 2027 (law art. 138(10), consolidated text of 1 Sep 2026; the 2026 equivalent, EUR 16,764 from the 2024 base of EUR 18,288, is printed by the agency). A calculation, not a published amount; the agency table for 2027 is awaited.",
"contribution_id": "garancne_poistenie",
"source": {
"url": "https://www.slov-lex.sk/static/pdf/2003/461/ZZ_2003_461_20260901.pdf"
}
},
{
"status": "awaited",
"description": "Employer maximum monthly assessment base for 2027: not printed in any agency table or notice read at the research date. Expected EUR 17,820 a month (EUR 213,840 a year) if the rule is unchanged: 11 x one twelfth of the 2025 general assessment base of EUR 19,440 (EUR 1,620), which the agency states applies to 2027 (law art. 138(10), consolidated text of 1 Sep 2026; the 2026 equivalent, EUR 16,764 from the 2024 base of EUR 18,288, is printed by the agency). A calculation, not a published amount; the agency table for 2027 is awaited.",
"contribution_id": "rezervny_fond_solidarity",
"source": {
"url": "https://www.slov-lex.sk/static/pdf/2003/461/ZZ_2003_461_20260901.pdf"
}
},
{
"status": "awaited",
"description": "Maximum assessment base 2028: it will follow from the general assessment base for 2026 (average wage of 2026), which the Social Insurance Agency announced for 2025 on 5 March 2026; the 2026 figure is therefore expected around March 2027.",
"contribution_id": "nemocenske_poistenie",
"source": {
"url": "http://www.socpoist.sk/news/vyska-vseobecneho-vymeriavacieho-zakladu-za-rok-2025-je-19-440-eur"
}
},
{
"status": "awaited",
"description": "Minimum wage 2028: the Ministry gives a qualified estimate of EUR 1,014, not a decided amount.",
"contribution_id": null,
"source": {
"url": "https://www.employment.gov.sk/sk/uvodna-stranka/informacie-media/aktuality/minimalna-mzda-bude-opat-stupat-roku-2027-dosiahne-sumu-972-eur.html"
}
},
{
"status": "awaited",
"description": "Whether the 11% employer health rate is extended beyond 31 December 2027 (it is a transitional rate tied to the consolidation) is not decided in the text read; the 2028 budget and any consolidation package were not found at the research date.",
"contribution_id": "zdravotne_poistenie",
"source": {
"url": "https://www.slov-lex.sk/static/pdf/2004/580/ZZ_2004_580_20260701.pdf"
}
}
],
"scheduled_changes": [
{
"contribution_id": "zdravotne_poistenie",
"effective_from": "2028-01-01",
"date_basis": "derived",
"change": {
"rate": 0.1,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Art. 38ezk of the Health Insurance Act sets the employer rate at 11% (5.5% for employees with disabilities) for 1 January 2026 - 31 December 2027; section 12(1)(d) of the same text reads 10%, so the text as published gives 10% from 1 January 2028 unless Parliament extends the transition. No extension was found at the research date.",
"source": {
"url": "https://www.slov-lex.sk/static/pdf/2004/580/ZZ_2004_580_20260701.pdf",
"quote": "c) písm. d) pre zamestnávateľa 11 % z vymeriavacieho základu",
"read_on": "2026-10-09",
"kind": "official"
}
},
{
"contribution_id": null,
"effective_from": "2027-01-01",
"date_basis": "inferred",
"change": {
"rate": null,
"cap_annual_local": null,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Notice 232/2026 Z. z. of the Ministry of Labour (published 23 Sep 2026) gives the 2027 minimum wage as EUR 972 a month (EUR 5.586 an hour); EUR 915 in 2026. No cost breakdown line carries it; it is the floor for the gross salary entered in the calculator. Start date 1 Jan 2027 is inferred from 'na rok 2027'.",
"source": {
"url": "https://static.slov-lex.sk/static/SK/ZZ/2026/232/vyhlasene_znenie.html",
"quote": "suma minimálnej mzdy na rok 2027 je a) 972 eur za mesiac pre zamestnanca odmeňovaného mesačnou mzdou",
"read_on": "2026-10-09",
"kind": "official"
}
}
]
},
"TH": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [],
"scheduled_changes": [
{
"contribution_id": "social_security_employer",
"effective_from": "2029-01-01",
"date_basis": "stated",
"change": {
"rate": null,
"cap_annual_local": 240000,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Monthly wage ceiling for the section 33 base rises from THB 17,500 to THB 20,000 (employer maximum THB 1,000 a month; annual capped base THB 240,000 = 20,000 x 12, derived). Dates are written in B.E. in the source (1 Jan 2572 = 1 Jan 2029). 'enacted' rests on the secondary article (HumanSoft, published 16 Dec 2025) reporting that the ministerial regulation was published in the Royal Gazette on 12 December B.E. 2568 (2025); the Gazette PDF could not be read as text and no sso.go.th page confirming the staged ceilings was found (one extra search today returned only press items), so the status is unconfirmed at the official source.",
"source": {
"url": "https://www.humansoft.co.th/th/blog/pay-social-security",
"quote": "ตั้งแต่ 1 ม.ค. 2572 – 31 ธ.ค. 2574 เพดานฐานค่าจ้างสูงสุด 20,000 บาท จ่ายเงินสมทบไม่เกิน 1,000 บาทต่อเดือน",
"read_on": "2026-10-09",
"kind": "secondary"
}
},
{
"contribution_id": "social_security_employer",
"effective_from": "2032-01-01",
"date_basis": "stated",
"change": {
"rate": null,
"cap_annual_local": 276000,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "Monthly wage ceiling rises to THB 23,000 from 1 Jan B.E. 2575 (2032), with no end date (employer maximum THB 1,150 a month; annual capped base THB 276,000 = 23,000 x 12, derived). Same secondary source and same caveat as the 2029 step.",
"source": {
"url": "https://www.humansoft.co.th/th/blog/pay-social-security",
"quote": "ตั้งแต่ 1 ม.ค. 2575 เป็นต้นไป เพดานฐานค่าจ้างสูงสุด 23,000 บาท จ่ายเงินสมทบไม่เกิน 1,150 บาทต่อเดือน",
"read_on": "2026-10-09",
"kind": "secondary"
}
}
]
},
"TR": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "2027 premium floor and ceiling (PEK alt/ust sinir): not published. The ceiling is 9 times the floor, and the floor is the monthly minimum wage, whose 2027 value has not been published at the research date. 2026 values read on the SGK page: floor 33,030 TL a month, ceiling 297,270 TL a month (ledger: 396,360 and 3,567,240 TL a year).",
"contribution_id": "myo_isveren",
"source": {
"url": "https://www.sgk.gov.tr/Content/Post/2e0c9e1a-2cfe-4456-af10-49d3de0c58ba/Prime-Esas-Kazanc-Miktarlari-2026-01-14-10-35-39"
}
},
{
"status": "awaited",
"description": "Minimum wage for 2027 (basis of the premium floor and ceiling): not published at the research date. The 2026 gross figure of 33,030 TL was announced by the labour ministry on 23 December 2025.",
"contribution_id": "myo_isveren",
"source": {
"url": "https://www.csgb.gov.tr/haberler/2026-yilinda-gecerli-olacak-yeni-asgari-ucret-28-bin-75-lira-olarak-belirlendi/"
}
},
{
"status": "decided_unchanged",
"description": "Treasury support of the employer pension share (art. 81(i) of act 5510): the consolidated text read on mevzuat.gov.tr states two points (footnote 149 of the consolidated text records the change from four to two by article 23 of act 7566), with no end date written in the paragraph. The ledger keeps the 12% employer share and does not apply the support, which is conditional on filing and payment. Act 7590 of 24 July 2026 also amended article 81 (in force 1 August 2026); its content was not read here.",
"contribution_id": "myo_isveren",
"source": {
"url": "https://www.mevzuat.gov.tr/MevzuatMetin/1.5.5510.pdf"
}
},
{
"status": "awaited",
"description": "Severance ceiling for the next period (the January 2027 value): not published at the research date. The ceiling is tied to the maximum retirement bonus of the highest civil servant; the 2026 amounts were not read.",
"contribution_id": "kidem_tazminati",
"source": {
"url": "https://www.mevzuat.gov.tr/MevzuatMetin/1.5.1475.pdf"
}
}
],
"scheduled_changes": []
},
"TW": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Labor insurance ordinary premium rate: the act's schedule adds 0.5 point every two years from the year the rate reached 10% until 13%, but not when the insurance fund covers the next twenty years of benefits. BLI states 12.5% total (11.5% ordinary + 1% employment insurance) from 1 Jan 2025. If the next step applies on 1 Jan 2027 (year derived from the two-year cadence, not stated in any source read; 2027 BLI notice not read), the ordinary rate would be 12% and the employer share at 70% would be 0.084 (calculation, not a quote). Whether the fund condition suspends the step is not established, so the change is not recorded as enacted.",
"contribution_id": "labor_insurance_ordinary",
"source": {
"url": "https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=N0050001"
}
},
{
"status": "proposal",
"description": "Monthly minimum wage from 1 Jan 2027: Minimum Wage Deliberation Council decided TWD 29,500 to 30,900 (hourly 196 to 205); the proposal still goes to the Executive Yuan for approval. The floor of the labor, employment, occupational accident and health insurance tables (TWD 29,500 today) follows the minimum wage, so the floor lines would move if approved.",
"contribution_id": null,
"source": {
"url": "https://www.mol.gov.tw/1607/1632/1633/99195/post"
}
},
{
"status": "awaited",
"description": "Insured-salary grade table for 2027 (first grade follows the minimum wage; the TWD 45,800 ceiling): no 2027 table read; the BLI notice read concerns the 2025 revision.",
"contribution_id": "labor_insurance_ordinary",
"source": {
"url": "https://www.bli.gov.tw/0108700.html"
}
},
{
"status": "awaited",
"description": "2027 health insurance premium rate and grade table: the page read gives 5.17% from 1 Jan 2021 and no later change; no 2027 rate or table read.",
"contribution_id": "national_health_insurance",
"source": {
"url": "https://www.nhi.gov.tw/ch/cp-19418-9eefb-2576-1.html"
}
}
],
"scheduled_changes": []
},
"UA": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "bill",
"description": "Minimum wage 2027 in the draft State Budget Law: UAH 9,546 a month from 1 January 2027 (up from UAH 8,647), per a press article dated 15 September 2026 that cites the draft budget; whether the bill was registered or voted was not read, and the draft text itself was not read (secondary press report only). The ceiling of the unified contribution is a multiple of the minimum wage under the 2026 budget law (article 32), so it would move with it; the floor rule is not sourced in this file. Derived, NOT A CITATION: floor base 12 x 9,546 = UAH 114,552 a year; ceiling at twenty minimum wages 20 x 12 x 9,546 = UAH 2,291,040 a year. Whether the 2027 budget law repeats the twenty-wage ceiling was not read.",
"contribution_id": "unified_social_contribution",
"source": {
"url": "https://nenka.info/minimalka-zroste-majzhe-do-10-tysyach-shho-zaklaly-v-derzhbyudzhet-2027/"
}
},
{
"status": "awaited",
"description": "Maximum base 2027: the 2026 rule (twenty minimum wages) is set by the 2026 budget law for 2026 only; the 2027 rule is awaited with the 2027 budget law.",
"contribution_id": "unified_social_contribution",
"source": {
"url": "https://zakon.rada.gov.ua/laws/show/4695-20/print"
}
}
],
"scheduled_changes": []
},
"US": {
"researched_on": "2026-10-15",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "FUTA credit reduction for California on 2026 wages, read from the cells of the Department of Labor xlsx 'Potential 2026 FUTA Credit Reductions' (row California): 1.5 % potential reduction for the outstanding advance, 0 % in the '2.7 add-on' column, 3.8 % in the 'BCR add-on' column, 5.3 % potential total. The table's footnotes describe the values as potential and preliminary (estimated from third- and fourth-quarter 2025 data), and say the BCR add-on can be waived and replaced by the 2.7 add-on. The reduction applies only if the outstanding advance is not repaid by 10 November 2026. Nothing here is enacted or final; the final figure is determined on 10 November 2026 and goes with the fourth-quarter deposit. Not an acquired value: the plugin must show it as awaited.",
"contribution_id": "futa_credit_reduction_ca",
"source": {
"url": "https://oui.doleta.gov/unemploy/futa_credit.asp"
}
},
{
"status": "awaited",
"description": "Payment timing of the 2026 credit reduction: it goes into the fourth-quarter deposit of the year.",
"contribution_id": "futa_credit_reduction_ca",
"source": {
"url": "https://www.irs.gov/publications/p15"
}
},
{
"status": "awaited",
"description": "California UI rate schedule and taxable wage limit for 2027: not published; the EDD page shows 2026 (Schedule F+, 1.5% to 6.2%) and says the schedule is determined annually. Employers' individual 2027 rates are mailed on the DE 2088 in December (EDD). The 3.4% new-employer rate is the figure read for 2026 only.",
"contribution_id": "ca_sui",
"source": {
"url": "https://edd.ca.gov/en/payroll_taxes/rates_and_withholding/"
}
},
{
"status": "awaited",
"description": "Individual notice of the contribution rate for the following year: mailed in December.",
"contribution_id": "ca_sui",
"source": {
"url": "https://edd.ca.gov/en/payroll_taxes/tax-rated-employers/"
}
},
{
"status": "awaited",
"description": "California ETT rate for 2027: not published; the page shows 0.1% for 2026 when the UI reserve account balance is zero or positive.",
"contribution_id": "ca_ett",
"source": {
"url": "https://edd.ca.gov/en/payroll_taxes/rates_and_withholding/"
}
}
],
"scheduled_changes": [
{
"contribution_id": "social_security",
"effective_from": "2027-01-01",
"date_basis": "stated",
"change": {
"rate": null,
"cap_annual_local": 192300,
"threshold_weekly_local": null,
"floor_annual_local": null
},
"status": "enacted",
"note": "The SSA 2027 fact sheet lists maximum taxable earnings for Social Security (OASDI only) of $184,500 for 2026 and $192,300 for 2027. This line moves the annual cap, not the rate; with the 6.2% employer rate on the EOR Scope United States page, the employer share at the cap is $11,922.60 a year (6.2% x 192,300). The United States page prices the 2026 cap.",
"source": {
"url": "https://www.ssa.gov/news/en/cola/factsheets/2027.html",
"quote": "Social Security (OASDI only) $184,500 $192,300",
"read_on": "2026-10-15",
"kind": "official"
}
}
]
},
"UY": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "Ceilings (topes) of Ley 16.713 for 2027: BPS shows the current values (tope C UYU 288,836 a month, September and October 2026); no 2027 value is published yet and the date of the next adjustment was not found in a source read today.",
"contribution_id": "aporte_jubilatorio_patronal",
"source": {
"url": "https://www.impo.com.uy/bases/leyes/16713-1995/12"
}
},
{
"status": "awaited",
"description": "Base de Prestaciones y Contribuciones (BPC) for 2027: BPS shows UYU 6,864 for September and October 2026 (the national minimum wage is shown separately at UYU 25,383, so the quoted creation text of Ley 17.856 no longer describes the current BPC level); no 2027 value published yet.",
"contribution_id": null,
"source": {
"url": "https://www.impo.com.uy/bases/leyes/17856-2004/2"
}
},
{
"status": "proposal",
"description": "Executive reform line for 2026 (communique of 20 July 2026): early-retirement cause at 60 with 30 years of contributions, improvements to the individual-savings pillar, and the Asignación Única in the Rendición de Cuentas 2025 bill. The communique names no change to an employer contribution rate; the bills themselves were not read.",
"contribution_id": null,
"source": {
"url": "https://www.gub.uy/ministerio-economia-finanzas/comunicacion/noticias/poder-ejecutivo-define-lineas-accion-se-implementaran-partir-recomendaciones"
}
}
],
"scheduled_changes": []
},
"VN": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "consultation",
"description": "Regional minimum wage 2027: the Ministry of Home Affairs is consulting on a draft decree (official page dated 23 July 2026) that proposes Region I 5,700,000 VND/month from 1 Jan 2027 (Region II 5,080,000, III 4,450,000, IV 4,040,000), +7.8% on average, following a National Wage Council recommendation to the Government. Not a published decree and not enacted. It would move the unemployment-insurance ceiling (20x regional minimum wage) if adopted.",
"contribution_id": "unemployment_insurance_employer",
"source": {
"url": "https://phapluat.gov.vn/tin-tuc/de-xuat-tang-luong-toi-thieu-vung-7-8-tu-1-1-2027-va-dieu-chinh-dia-ban-ap-dung"
}
},
{
"status": "proposal",
"description": "Draft table of monthly minimum wages from 1 Jan 2027 as reported in a secondary article dated 23 September 2026 that says the Ministry of Justice published the appraisal file. A draft, not a decree.",
"contribution_id": "unemployment_insurance_employer",
"source": {
"url": "https://thuvienphapluat.vn/ma-so-thue/phap-luat-thue/cap-nhat-du-thao-nghi-dinh-muc-luong-toi-thieu-vung-nam-2027-nhu-the-nao-780797-232351.html"
}
},
{
"status": "awaited",
"description": "Reference level (mức tham chiếu) for 2027: the Government sets it and adjusts it on CPI, growth and fund capacity (Law 41/2024 Art. 7, secondary text). A VSS notice (9 July 2026) cites Decree 161/2026/NĐ-CP for a base salary level (mức lương cơ sở) of VND 2,530,000 from 1 July 2026 and uses it as the social-insurance floor and 20x as ceiling; no 2027 value found in any source read, so the 2027 ceiling is awaited. Decree 161/2026 itself was not read.",
"contribution_id": "social_insurance_employer",
"source": {
"url": "https://thuvienphapluat.vn/van-ban/Bao-hiem/Luat-Bao-hiem-xa-hoi-2024-557190.aspx"
}
}
],
"scheduled_changes": []
},
"ZA": {
"researched_on": "2026-10-09",
"coverage": "partial",
"pending": [
{
"status": "awaited",
"description": "UIF monthly earnings ceiling: the SARS page still shows R17 712 per month (R212 544 annually) from 1 June 2021; no later ceiling or announced revision found in the sources read, so a revision is awaited, not ruled out.",
"contribution_id": "uif_employer",
"source": {
"url": "https://www.sars.gov.za/types-of-tax/unemployment-insurance-fund/"
}
},
{
"status": "awaited",
"description": "COIDA maximum earnings for the assessment year starting 1 March 2027: the 2026-27 figure was gazetted on 24 April 2026 (about two months after its 1 March effective date); the 2027-28 notice is awaited.",
"contribution_id": "coida_assessment",
"source": {
"url": "https://www.gov.za/sites/default/files/gcis_document/202604/54577gen3910.pdf"
}
},
{
"status": "awaited",
"description": "COIDA minimum assessment for employers (R1 621 from 1 March 2026): the figure for 1 March 2027 is awaited with the next annual notice.",
"contribution_id": "coida_minimum_assessment",
"source": {
"url": "https://www.gov.za/sites/default/files/gcis_document/202604/54577gen3910.pdf"
}
},
{
"status": "awaited",
"description": "National minimum wage from 1 March 2027: the 2026 amendment (R30,23 per ordinary hour) was gazetted on 3 February 2026 for 1 March 2026; the 2027 amendment is awaited, typically around February.",
"contribution_id": null,
"source": {
"url": "https://www.gov.za/sites/default/files/gcis_document/202602/54075rg11941gon7083.pdf"
}
}
],
"scheduled_changes": []
}
}
}