Employer Changes in 2027: Wages, Contributions and Rules by Country

20 changes take effect in 2027 in 16 countries. Most start on 1 January. Some are still awaiting a final decision, as noted in each entry.

• Austria: Austrian contribution ceiling gets an extra €5 a day in 2027. The Budget Accompanying Act 2027-2028 sets the 2027 daily contribution ceiling at €231 multiplied by the 2027 revaluation factor plus €5 (about €150 a month on top of indexation), and adds €1.67 a day in 2028. The 2027 revaluation factor hasn't been published yet. Impact: Only salaries above the 2026 ceiling of €6,930 a month cost more: employer social security of 20.98% applies to the higher ceiling. See Austria guide · Source: RIS (Bundeskanzleramt).
• Canada: Canada EI maximum insurable earnings rise to C$70,800. From 1 January 2027 the Employment Insurance employee rate is 1.64% (up from 1.63%) on insurable earnings up to C$70,800 (up from C$68,900). Employers pay 1.4 times: a maximum of C$1,625.57 a year per employee, up from C$1,572.30. Impact: Budget roughly C$53 more a year per employee earning above the ceiling, outside Quebec. See Canada guide · Source: Canada Revenue Agency.
• Germany: German contribution ceilings rise for 2027 (pending Bundesrat approval). The federal cabinet adopted the 2027 social insurance values on 7 October 2026: the pension and unemployment ceiling rises from €101,400 to €106,200 a year and the health and long-term care ceiling from €69,750 to €76,500. The Bundesrat still has to approve the regulation. Impact: Only salaries above the 2026 ceilings cost more. At €106,200 or more, the employer pays about €1,230 a year more: €509 for pension and unemployment, €712 for health and care, and €7 insolvency levy. See Germany guide · Source: Bundesministerium für Arbeit und Soziales (BMAS).
• Germany: German minimum wage rises to €14.60 an hour. The second step of the Fifth Minimum Wage Adjustment Regulation (MiLoV5) raises the minimum wage from €13.90 to €14.60 gross per hour. Impact: About €2,530 a month for a 40-hour week. Check junior salaries and any pay set close to the minimum. See Germany guide · Source: Gesetze im Internet (Bundesministerium der Justiz).
• Ireland: Irish minimum wage to rise to €14.94 an hour (order pending). Budget 2027 includes a 79-cent increase in the National Minimum Wage, from €14.15 to €14.94 an hour, which the Low Pay Commission recommended from 1 January 2027. The Minister still has to make the order setting the new rate. Budget 2027 also raises the higher-rate employer PRSI threshold from €552 to €600 a week for 2027; the start date hasn't been published. Impact: Full-time minimum-wage pay rises by about €1,600 a year (at 39 hours a week). Employees earning €552 to €600 a week would move to the lower employer PRSI rate once the new threshold applies. See Ireland guide · Source: Department of Enterprise, Tourism and Employment.
• Mexico: Mexico's maximum working week falls to 46 hours. Second step of the reform cutting the week from 48 hours (2026) to 40 hours by 2030, with no reduction in pay. Impact: Schedules above 46 hours will need overtime pay; plan rosters and budgets for each annual step. See Mexico guide · Source: Cámara de Diputados.
• Netherlands: Dutch youth minimum wage rises for ages 16 to 20. From 1 January 2027 the youth minimum wage rises as a share of the adult rate: 87.5% at 20 (from 80%), 75% at 19 (from 60%), 62.5% at 18 (from 50%), 50% at 17 (from 39.5%) and 40% at 16 (from 34.5%). The adult rate for 2027 has not yet been published. Impact: Mainly affects student jobs and junior roles under 21. Budget higher hourly costs from January. See Netherlands guide · Source: Rijksoverheid (Government of the Netherlands).
• Netherlands: Dutch labour suppliers need admission under the Wtta. The Act on the admission of labour suppliers (Wtta) is scheduled to take effect on 1 January 2027, with the Labour Inspectorate enforcing from 1 January 2028. Suppliers, including payrolling and similar arrangements, need official admission, and hirers may only use admitted suppliers. Impact: Ask your EOR for its Wtta admission or transitional registration; from 2028 hirers using an unadmitted supplier can be fined too. See Netherlands guide · Source: Rijksoverheid / wetten.overheid.nl.
• Poland: Polish minimum wage rises to PLN 4,950 a month. A Council of Ministers regulation of 14 September 2026 sets the minimum wage at PLN 4,950 a month (up from PLN 4,806) and the minimum hourly rate for civil-law contracts at PLN 32.30, from 1 January 2027. Impact: Check junior salaries close to the minimum, and contracts that set pay by reference to it. See Poland guide · Source: Dziennik Ustaw (Government of Poland).
• Singapore: Singapore raises CPF rates for senior workers. From 1 January 2027, the employer CPF rate rises by 0.5 points for employees above 55 to 60 (from 16% to 16.5%) and above 60 to 65 (from 12.5% to 13%). Employee rates also rise. Rates for employees aged 55 and under are unchanged. Impact: Only affects employees above age 55: 0.5% of wages more, on wages up to the CPF ceilings. See Singapore guide · Source: CPF Board.
• Singapore: Singapore Employment Pass qualifying salary rises to S$6,000. New Employment Pass applications from 1 January 2027 need at least S$6,000 a month (up to S$11,500 at 45 and above), or S$6,600 (up to S$12,700) in financial services. Renewals follow for passes expiring from 1 January 2028. Impact: Check offers for foreign hires against the new age-based minimum, especially if the application will be filed after 1 January 2027. See Singapore guide · Source: Ministry of Manpower.
• South Korea: Korean national pension rate rises to 10%. Under the National Pension Act as amended in April 2025, the contribution rate rises from 9.5% to 10% of standard monthly income in 2027, split equally: the employer pays 5.00% (4.75% in 2026). It keeps rising by 0.5 points a year to 13% in 2033. Impact: Employer cost rises by 0.25% of pay up to the pension ceiling: at most ₩197,700 a year per employee at the ₩6,590,000 monthly ceiling. See South Korea guide · Source: Ministry of Government Legislation (law.go.kr).
• South Korea: Korean minimum wage rises to ₩10,700 an hour. The Ministry of Employment and Labor set the 2027 minimum wage on 5 August 2026 at ₩10,700 an hour (up 3.7% from ₩10,320), or ₩2,236,300 a month on 209 hours, for all businesses. Impact: Check junior salaries and part-time pay close to the minimum. See South Korea guide · Source: Ministry of Employment and Labor.
• Switzerland: Swiss BVG coordination deduction and entry threshold rise. With the AHV/IV pension increase decided by the Federal Council on 2 October 2026, the BVG coordination deduction rises from CHF 26,460 to CHF 26,880 and the entry threshold from CHF 22,680 to CHF 23,040 from 1 January 2027. Impact: For salaries below the BVG upper limit, CHF 420 less salary counts towards minimum BVG contributions. Pension plans that insure more than the legal minimum set their own rules. See Switzerland guide · Source: Federal Social Insurance Office (BSV).
• United Kingdom: UK unfair dismissal qualifying period cut to six months. Section 25 of the Employment Rights Act 2025 comes into force on 1 January 2027 (S.I. 2026/559): employees need six months' service instead of two years to claim ordinary unfair dismissal, and the cap on the compensatory award is removed. It also applies where notice is given before 1 January 2027 but employment ends on or after that date. Impact: Probation reviews matter more: decide on hires before they reach six months' service, and expect higher potential awards. Redundancy pay still needs two years' service. See United Kingdom guide · Source: legislation.gov.uk.
• Philippines: Metro Manila minimum wage rises to ₱780 a day. The second tranche of Wage Order NCR-28 adds ₱25 to the non-agriculture rate (₱743 for agriculture and small establishments). Impact: Raises the wage floor for Metro Manila hires; check any salaries near the minimum. See Philippines guide · Source: National Wages and Productivity Commission (NWPC).

• New Zealand: New Zealand high-earner dismissal rule extends to existing employees. The NZ$200,000 remuneration threshold for unjustified dismissal claims, in force for new agreements since 21 February 2026, applies to employees who were already in their role on that date from 12 months after it, unless the employer and employee agree in writing to keep the protections. Impact: Review agreements for employees earning NZ$200,000 or more, and decide whether to keep dismissal protections in writing. See New Zealand guide · Source: New Zealand Legislation / Employment New Zealand.

• Malaysia: Malaysian minimum wage to rise to RM2,000 a month (announced). The Budget 2027 speech announced that the minimum wage will rise from RM1,700 to RM2,000 a month from June 2027, with MSMEs with annual sales below RM50 million exempted. The order setting the new rate hasn't yet been gazetted. Impact: Check junior pay below RM2,000 a month. EOR hires are usually well above the minimum. See Malaysia guide · Source: Ministry of Finance Malaysia.

• Colombia: Colombia's Sunday and holiday surcharge reaches 100%. The final step of the 2025 labour reform: work on the mandatory rest day or a public holiday is paid with a 100% surcharge, up from 90% since 1 July 2026 and 80% since 1 July 2025. Impact: Roles that regularly work Sundays or holidays will cost more; budget for the full 100% surcharge from July 2027. See Colombia guide · Source: Secretaría del Senado (Colombia).

• Sweden: Swedish youth reduction in employer contributions ends. The temporary reduced employer contribution of 20.81% for employees aged 19 to 23, on pay up to SEK 25,000 a month, applies to pay issued from 1 April 2026 to 30 September 2027. From October 2027 the full 31.42% applies. Impact: For an eligible young employee earning SEK 25,000 a month, employer contributions rise by about SEK 2,650 a month. See Sweden guide · Source: Skatteverket (Swedish Tax Agency).

These 2027 figures had not been published when we last checked on 16 October 2026. We'll add them when they are.

• United Kingdom: the National Living Wage and National Minimum Wage rates from April 2027.
• Canada: the 2027 CPP maximum pensionable earnings (YMPE and YAMPE).
• Netherlands: the adult statutory minimum wage from 1 January 2027 and the 2027 employee insurance premiums.
• France: the 2027 SMIC and the social security ceiling (PASS).
• Germany: the Bundesrat's approval of the 2027 contribution ceilings (the figures above are the federal cabinet's).
• Austria: the 2027 revaluation factor that sets the contribution ceiling.
• Spain, Portugal, Mexico and Brazil: the 2027 minimum wages.

• 1 January 2028, Hong Kong: Hong Kong adds Good Friday as a statutory holiday. Good Friday becomes a statutory holiday from 2028, raising the total to 16. The day following Good Friday is added from 2030, making 17. See Hong Kong guide.
• 1 January 2028, Austria: Austrian family fund contribution (DB) falls to 2.7%. Under § 41(5) of the Family Burdens Equalisation Act, the employer's contribution to the family fund (Dienstgeberbeitrag) falls from 3.7% to 2.7% of pay from the 2028 calendar year. See Austria guide.
• 1 April 2028, New Zealand: New Zealand KiwiSaver employer contribution rises to 4%. The default KiwiSaver contribution rate for employees and the matching compulsory employer contribution rise from 3.5% to 4% from the first pay date on or after 1 April 2028. See New Zealand guide.