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Published:
October 15, 2026
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For HR leaders running teams across Asia-Pacific, 2027 planning is already underway. Budgets are being set, headcount plans are taking shape, and several of the rules those plans depend on are about to change.
Five confirmed changes take effect next year across South Korea, Taiwan, Singapore and Japan. Some raise the cost of employing people. Others change who must be covered by social insurance, or what it takes to hire from abroad. Four of the five arrive on 1 January, which leaves the final quarter of 2026 to update payroll, offers and budgets.
Each change works differently in its own market. Below is what is changing, when it applies, and the practical steps to take now.
Malaysia's minimum wage rises from RM1,700 to RM2,000 a month from June 2027, as announced in Budget 2027 on 9 October 2026. Micro, small and medium enterprises with annual sales below RM50 million are exempted from the new rate for now, to give them time to adjust.
The Government will also introduce a RM2,500 monthly minimum for semi-skilled roles and graduates, with details to follow from the Ministry of Human Resources (KESUMA). The exact start date will be set in the Minimum Wages Order, which is still to be gazetted.
On 5 August 2026, the Ministry of Employment and Labor confirmed the 2027 minimum wage at KRW 10,700 an hour, up 3.7% from KRW 10,320, effective 1 January 2027. The monthly equivalent is KRW 2,236,300, based on 209 hours a month. The same rate applies to every workplace, whatever the type of business.
On 24 September 2026, the Ministry of Labor's wage committee agreed to raise the monthly minimum wage from NT$29,500 to NT$30,900 and the hourly rate from NT$196 to NT$205, effective 1 January 2027. The Executive Yuan (Cabinet) confirmed the rates on 1 October 2026. The ministry estimates 2.61 million workers will benefit.
From 1 January 2027, new Employment Pass (EP) applications must meet a minimum qualifying salary of S$6,000 a month, up from S$5,600 (S$6,600 in financial services, up from S$6,200). The S Pass floor rises from S$3,300 to S$3,600 (S$4,000 in financial services). Both floors rise with age; outside financial services they reach S$11,500 for EP and S$5,100 for S Pass at age 45 and above. Renewals of passes expiring from 1 January 2028 must meet the new floors.
Note: AYP does not sponsor Employment Pass or S Pass applications in Singapore. This section is provided for planning information only.
From 1 October 2027, eligible part-time workers at companies with 36 to 50 employees must be enrolled in employees' pension and health insurance. The company-size threshold is currently 51 or more employees. It falls to 21 in October 2029 and 11 in October 2032, and is abolished in October 2035. Separately, the upper limit of standard monthly remuneration for employees' pension rises to ¥680,000 from 1 September 2027, the first of several increases.
The common thread across these five changes is timing. Four take effect on 1 January 2027, and Japan's follows in October. Teams that act in the coming months can handle them as routine payroll and policy updates, with time to spare. More changes will be confirmed as the year approaches, so follow AYP's blog and LinkedIn to stay updated on what else is coming in 2027.
For employers in several markets, the challenge is rarely a single rule. It is keeping each country's obligations visible in one plan, so nothing is missed when the calendar turns. AYP's in-market teams track these changes in each country where we employ on our clients' behalf. If your 2027 hiring plan spans several of these markets, we can help you work through what each change means for your people.
Planning headcount in any of these markets for 2027? Book a call with our team to walk through each change, country by country.
Five confirmed changes take effect across four markets: a higher National Pension rate and minimum wage in South Korea, a higher minimum wage in Taiwan, higher Employment Pass and S Pass salary floors in Singapore, and wider social insurance coverage for part-timers in Japan.
KRW 10,700 an hour from 1 January 2027, or KRW 2,236,300 a month based on 209 hours.
Yes, at renewal. The new floors apply to passes expiring from 1 January 2028.
It varies by market. South Korea and Taiwan review their minimum wages every year, with new rates usually taking effect on 1 January. Singapore adjusts work pass salary criteria periodically and announces changes well in advance. South Korea's pension rate now rises on a fixed annual schedule until 2033.
The EOR updates payroll rates, statutory contributions and employment contracts in each market as rules change, so pay and filings stay compliant from the effective date. The client still sets salaries and decides on any pay changes above the legal minimum.
