Hiring abroad resources

Diário da República

Sets the general contribution rate at 34.75%: 23.75% employer and 11% employee.

Diário da República

Contracts, probation, working time, leave, allowances, telework and termination rules.

Autoridade para as Condições do Trabalho (ACT)

The labour inspectorate: OHS obligations, employer duties and guidance.

Portal das Finanças (Autoridade Tributária e Aduaneira)

Withholding tables, monthly remuneration returns and tax-exempt allowance limits.

Fundos de Compensação do Trabalho

Status and rates of the compensation funds linked to severance payments.

Autoridade de Supervisão de Seguros e Fundos de Pensões (ASF)

Supervisor of the mandatory workplace accident insurance market.

Diário da República

Confirms the private-sector minimum monthly wage of €920 from 1 January 2026.

Ministério da Justiça

Official service for incorporating an Lda, with current fees.

Direção-Geral do Emprego e das Relações de Trabalho (DGERT)

Search the collective agreements that may apply to a sector.

Seguridad Social

Official 2026 contribution rates and the minimum and maximum contribution bases.

Seguridad Social

Employer registration, employee registration (alta) and sickness, birth and childcare benefits.

Boletín Oficial del Estado (BOE)

Contracts, probation, working time, extra payments, leave, worker transfer (Art. 43) and dismissal.

Boletín Oficial del Estado (BOE)

Sets the 2026 minimum wage at €1,221 a month in 14 payments (€17,094 a year).

Servicio Público de Empleo Estatal (SEPE)

Contract types and the registration of employment contracts.

Agencia Tributaria

Withholding calculation and employer tax filings.

Ministerio de Trabajo y Economía Social

Labour regulation updates and collective agreement information.

Deutsche Rentenversicherung

2026 ceilings: €69,750 (health and care) and €101,400 (pension and unemployment).

Federal Ministry of Justice (gesetze-im-internet.de)

§ 1(1): leasing requires a licence; § 1(1b): no more than 18 consecutive months with the same client; § 8: equal pay from the start, which a collective agreement may defer for the first nine months.

Bundesagentur für Arbeit

The authority that issues and supervises AÜG licences.

Deutsche Rentenversicherung

2026 contribution rates (pension 18.6%, unemployment 2.6%, health 14.6%, care 3.6%) and the €8,450 monthly pension ceiling.

Bundesministerium für Gesundheit (Bundesanzeiger)

Sets the 2026 average additional health contribution at 2.9%.

Deutsche Gesetzliche Unfallversicherung (DGUV)

Employer-funded accident insurance through the trade associations (Berufsgenossenschaften).

Bundesministerium für Arbeit und Soziales (BMAS)

Current minimum wage and the adjustment schedule.

gesetze-im-internet.de

When dismissal must be socially justified.

gesetze-im-internet.de

Statutory notice periods, including during probation.

gesetze-im-internet.de

Minimum statutory annual leave.

gesetze-im-internet.de

Daily working-time limits and rest periods.

gesetze-im-internet.de

Employer-paid sick pay for up to six weeks.

gesetze-im-internet.de

Written documentation of essential employment terms.

Belastingdienst

Official 2026 premium rates (AWf, Aof, Wko, Zvw), the €79,409 maximum premium wage (table 11) and the sector Whk premiums for small employers (table 10).

Wetten.nl (Government of the Netherlands)

Holiday allowance of at least 8% of wages (version in force from 1 July 2026), on pay up to three times the minimum wage.

Rijksoverheid (Government of the Netherlands)

Hourly minimum wage: €14.71 from 1 January and €14.99 from 1 July 2026 (21+).

Rijksoverheid (Government of the Netherlands)

The statutory minimum 8% holiday allowance and leave entitlement.

Rijksoverheid (Government of the Netherlands)

When pension participation is compulsory.

Business.gov.nl

The new admission system for companies that supply workers, and its timeline.

UWV

Employer obligations during illness and the UWV dismissal procedure.

Business.gov.nl

Official guidance on working hours, leave, contracts and employer obligations.

wetten.overheid.nl

Statutory rules on contracts, probation, notice periods and the chain rule.

GOV.UK

Minimum employer contribution of 3% (8% total).

HM Revenue & Customs (GOV.UK)

National Insurance rates and thresholds, pension and statutory payment rates.

The Pensions Regulator

Qualifying earnings band (£6,240–£50,270) and the £10,000 trigger.

GOV.UK

Who pays the 0.5% levy and how it is calculated.

GOV.UK

Current hourly minimum wage rates by age.

GOV.UK

What must be in a written statement of employment particulars.

GOV.UK

The 48-hour week and opt-out rules.

GOV.UK

Statutory 5.6 weeks of paid holiday.

GOV.UK

SSP rates and rules for employers.

GOV.UK

Fair dismissal, notice and redundancy pay.

GOV.UK

Mandatory right-to-work checks.

Department of Social Protection (gov.ie)

Contribution rates by year and the €80,000 earnings threshold.

Citizens Information

Employer PRSI of 9% / 11.25%, rising to 9.15% / 11.4% from 1 October 2026 (€552 weekly threshold).

Citizens Information

Current hourly minimum wage rates.

Citizens Information

Written terms, probation, sick pay, family leave and notice.

Workplace Relations Commission

Working time, annual leave, public holidays, dismissal and redundancy.

Companies Registration Office

Incorporating and maintaining an Irish company.

URSSAF

Annual ceiling (PASS) of €48,060 for 2026.

URSSAF

2026 employer rates: health 13%, family 5.25%, old age 8.55% + 2.11%, unemployment 4.00% and AGS 0.25%.

Agirc-Arrco

2026 employer rates: tranche 1 4.72% + 1.29% CEG, tranche 2 12.95% + 1.62% CEG, CET 0.21%, Apec 0.036%.

Service-Public.fr

SMIC of €12.31 an hour and €1,867.02 a month (35 hours).

Service-Public.fr

Probation, working time, leave, mutuelle and dismissal rules.

Légifrance

Île-de-France mobility levy limits (version in force since 31 December 2023): 3.20% in Paris, Hauts-de-Seine, Seine-Saint-Denis and Val-de-Marne. Île-de-France Mobilités applies this maximum from 1 February 2024.

Social partners (extended by ministerial order of 27 July 2018); text hosted by UIMM

Employers must pay a contribution of 1.50% of salary up to the social security ceiling (tranche 1) for executives, at their exclusive charge.

Légifrance

Staff lending, marchandage, contracts and termination.

Zakład Ubezpieczeń Społecznych (ZUS)

Employer/employee split: pension 9.76% each; disability 6.5% employer, 1.5% employee.

Zakład Ubezpieczeń Społecznych (ZUS)

2026 contribution rates, the PLN 282,600 annual pension base limit and the PLN 4,806 minimum wage.

mojePPK (PFR Portal PPK)

Employer basic contribution of 1.5% of pay (optional extra up to 2.5%); employee basic 2% (optional extra up to 2%).

Biznes.gov.pl (Government of Poland)

Employer costs at the 2026 minimum wage of PLN 4,806, including Labour Fund 2.45% and FGŚP 0.10%.

Internetowy System Aktów Prawnych (ISAP)

Contracts, working time, leave, notice and termination.

Internetowy System Aktów Prawnych (ISAP)

Rules for temporary work agencies, including the 18-in-36-months limit.

Gobierno de la Ciudad de México

Mexico City payroll tax (Impuesto sobre Nóminas) at 4% of total payroll from 1 January 2025.

INEGI

UMA of MXN 117.31 a day for 2026, used for the contribution cap.

Cámara de Diputados

Contracts, working time, vacation, aguinaldo, PTU and termination.

Secretaría del Trabajo y Previsión Social (STPS)

Registration and search for specialised service providers.

Instituto Mexicano del Seguro Social (IMSS)

Employer registration and contribution rules.

Cámara de Diputados

Employers contribute 5% (cinco por ciento) of each worker's salary to the housing fund (last reform DOF 21-02-2025).

Diario Oficial de la Federación

General minimum wage of MXN 315.04 a day (MXN 440.87 in the northern border zone) from 1 January 2026.

Presidência da República (planalto.gov.br)

Monthly FGTS deposit of 8% of remuneration, including the 13th salary.

Presidência da República (planalto.gov.br)

Art. 1: 1/12 of December pay for each month of service.

Presidência da República (planalto.gov.br)

Paid annual vacation with at least one third more than normal pay.

Presidência da República (planalto.gov.br)

Working time, vacation, probation, notice and employment rules.

Presidência da República (planalto.gov.br)

Employer social security contribution of 20% on total remuneration (art. 22, I) and the workplace-risk (RAT) contribution of 1%, 2% or 3% by risk level (art. 22, II).

Presidência da República (planalto.gov.br)

Minimum wage of BRL 1,621 a month from 1 January 2026.

Gov.br

The digital system for employment, payroll and tax reporting.

PhilHealth

Final step of the schedule (2024 to 2025): 5% premium shared equally, on monthly basic salary from PHP 10,000 to PHP 100,000. No later schedule has been published.

Department of Labor and Employment (DOLE)

Working hours, leave, probation and termination rules.

Department of Labor and Employment (DOLE)

Rules on legitimate contracting and the prohibition of labour-only contracting.

Official Gazette of the Philippines

The mandatory 13th-month pay requirement, payable by 24 December.

Department of Labor and Employment (DOLE), Bureau of Working Conditions

At least one twelfth of total basic salary earned in the calendar year, paid on or before 24 December.

Social Security System (SSS)

15% total rate (10% employer, 5% employee), monthly salary credit from PHP 5,000 to PHP 35,000, EC of PHP 10 or PHP 30 a month.

Department of Budget and Management (DBM)

Under HDMF Circular No. 460 the maximum fund salary rose from PHP 5,000 to PHP 10,000 a month from February 2024, so the 2% employer share is up to PHP 200 a month.

National Wages and Productivity Commission (NWPC)

Metro Manila: PHP 755 a day non-agriculture and PHP 718 agriculture and small establishments from 26 September 2026; PHP 780 and PHP 743 from 20 January 2027.

Ministry of Labour and Employment

The uniform definition of wages and minimum wage framework.

Ministry of Labour and Employment

Provident fund, ESI, gratuity and maternity benefit.

Ministry of Labour and Employment

Standing orders, retrenchment and dispute resolution.

Ministry of Labour and Employment

Appointment letters, working hours and leave.

Press Information Bureau (PIB), Ministry of Labour and Employment

Release of 16 September 2026. The ceiling took effect on 17 September 2026 through Gazette notification S.O. 5109(E).

Employees' Provident Fund Organisation (EPFO)

EPF, EPS and EDLI contribution rates and wage ceiling (₹25,000 a month from 17 September 2026 under S.O. 5109(E)).

Employees' State Insurance Corporation (ESIC)

ESI coverage threshold and contribution rates.

Australian Taxation Office

Super guarantee of 12% from 1 July 2025 onwards; maximum contribution base of A$270,830 a year for 2026–27 (annual from 1 July 2026).

Australian Taxation Office

From 1 July 2026, super is paid for each payday on qualifying earnings; the rate is still 12%.

Fair Work Ombudsman

National minimum wage of A$26.44 an hour (A$1,004.90 a week) from 1 July 2026, and award minimum rates.

Fair Work Ombudsman

Hours, leave, notice, redundancy and other minimum entitlements.

Fair Work Ombudsman

10 days a year for full-time employees, pro rata for part-time, accumulating from year to year.

Fair Work Ombudsman

What awards contain, how industry and occupational coverage works, and how awards relate to agreements and contracts.

Fair Work Ombudsman

4 weeks' paid annual leave (5 for shiftworkers), payment at the base rate, leave loading under awards and agreements, and payout on termination.

Fair Work Ombudsman

NES minimum notice of 1–4 weeks by length of service, plus a week for employees over 45 with 2 years' service.

Fair Work Ombudsman

Eligibility (6 or 12 months' service, award coverage or the high income threshold) and the 21-day deadline.

Fair Work Ombudsman

NES redundancy pay scale (4–16 weeks by service), what it is paid on, and award-specific schemes.

Revenue NSW

New South Wales payroll tax: 5.45% on wages above A$1.2m a year.

State and territory revenue offices (payrolltax.gov.au)

Rates, thresholds and deduction entitlements for every state and territory.

Queensland Revenue Office

4.75% (4.95% over A$6.5m) above a A$1.3m threshold, regional discount and mental health levy.

State Revenue Office Victoria

Victoria: 4.85% above A$1m (regional 1.2125%), plus surcharges over A$10m and A$100m.

icare NSW

Industry premium rates for 2026–27, e.g. 0.218% for computer consultancy and 0.77% for business services nec.

Safe Work Australia

How workers' compensation schemes work in each state and territory.

Queensland Government

Who needs a Queensland labour hire licence, what isn't labour hire, and exempt workers including the A$190,100 high income exemption (from 1 July 2026).

Labour Hire Authority (Victoria)

Victorian licensing requirements, the stronger obligations from 1 June 2026 and maximum penalties (over A$660,000 for a company).

Services Australia

Rates (A$200.94 a day in 2026–27), up to 130 days for births from 1 July 2026, partner days and the super contribution.

ASIC

Registering and maintaining a Pty Ltd.