October 2025 in a Nutshell
If you thought payroll life would calm down after Q3… surprise! Asia’s regulators had other plans. October 2025 delivered a mix of wage hikes, compliance tweaks, and a few “oh great, another deadline” moments.
Here’s what changed — and what your HR or payroll system really needs to know.
🇹🇼 Taiwan — Wage Hike Number 10 and a Tax Reality Check
1. Unrealised Gains? Unreal Tax Relief.
Taiwan’s tax agency reminded everyone that only realised foreign currency gains and losses count for tax purposes. Translation: imaginary profits = no tax bill. Finally, a rule we can all agree with.
2. Minimum Wage Going Up (Again)
From 1 Jan 2026, the minimum wage jumps to TWD 29,500/month and TWD 196/hour — a 3.18% increase. This marks 10 consecutive years of wage growth. Somewhere out there, an HR payroll table just cried a little.
🇮🇳 India — Deadlines, Campaigns, and an Official DA Bump
1. Audit Report Filing Extended
CBDT pushed the deadline to 31 Oct 2025, citing natural disasters. Cue collective sighs of relief across accounting departments.
2. GST Tribunal Finally Live
The Goods and Services Tax Appellate Tribunal (GSTAT) launched to settle disputes between central and state authorities. Basically, a courtroom for tax arguments that never end.
3. Employee Enrolment Campaign (EEC 2025)
From Nov 2025–Apr 2026, employers can register previously unregistered employees under EPF — a nice second chance for compliance without penalties.
4. Dearness Allowance Up by 3%
Central government employees and pensioners will see a 3% increase, retroactive from July. Expect your October payroll sheet to look slightly busier.
5. EPFO Extends ECR Filing Deadline
Deadline for September filings moved to 22 Oct 2025, giving employers time to adjust to the new e-filing system.
🇨🇳 China — The Taxman Watches the Internet
New SAT rules took effect 1 Oct 2025 requiring digital platforms to report user income and transaction data. If you thought “platform economy” meant “less reporting,” think again — the cloud just got audited.
🇭🇰 Hong Kong — Pillar Two, New Interest Rules, and a Global Tax Deal
1. Pillar Two Regime Moves Forward
The IRD introduced guidance and teased a new online portal (coming Jan 2027) for electronic top-up tax filings. Because nothing says “fun” like digital tax compliance.
2. New Interest Rate on Tax Reserve Certificates
From 6 Oct 2025, TRCs will pay updated interest — but only if you use them to pay tax. Earn, spend, repeat.
3. Double Tax Agreement with Rwanda
New treaty signed with Rwanda, capping withholding tax rates at 7.5% for dividends, 8% for interest, 9% for royalties, and 10% for technical services. Good news for cross-border accountants and anyone tracking spreadsheets across time zones.
🇵🇭 Philippines — From Earthquakes to Wage Waves
1. Filing Extensions for Earthquake-Affected Areas
The BIR’s RMC No. 088-2025 extended all filing and payment deadlines within October. Because sometimes nature doesn’t respect tax calendars.
2. Wage Increase in Cagayan Valley
From 5 Nov 2025, daily wages go up by PHP 20–40 for both agricultural and non-agricultural workers.
3. Industry-Based Wage Standards Proposed
A new Fair Industry Wages Bill aims to set wage floors by industry, not just region. Fairer? Maybe. Simpler? Definitely not.
4. Tax Review Task Force for Corporates
The Department of Finance is assembling a working group to tackle corporate tax pain points. Translation: audits, but friendlier (hopefully).
🇲🇾 Malaysia — Budget 2026: A Little Something for Everyone
Malaysia’s Budget 2026, themed “Belanjawan MADANI Keempat: Belanjawan Rakyat,” promises more support for families, seniors, and students, plus green transformation and digitalisation.
More deductions, more automation… and more work for payroll teams recalculating benefits.
🇮🇩 Indonesia — Wage Subsidy Program Returns
The government confirmed a 2025 Wage Subsidy Program restart, targeting workers earning ≤ Rp3.5 million/month. But if you’re a civil servant or military officer — sorry, you’re not on the guest list.
🇻🇳 Vietnam — 9 Days of Tet Bliss
Vietnam’s 2026 holiday calendar is out: 9 consecutive days off for Tet (5 public holidays + 4 weekends). If you’re planning payroll runs or compliance filings in February… don’t.
🇰🇷 South Korea — Rest, Reform, Repeat
1. Workers’ Day for All
From 2026, even small business employees get 1 May off. Equality achieved — at least for one day.
2. Pension Reform Task Force
A new tripartite team (labor, business, and government) is rethinking Korea’s pension system for an aging workforce. Expect reforms and debates, possibly over soju.
Final Thoughts: Surviving the October Overload
If October taught us anything, it’s that payroll never sleeps. Between wage adjustments, tax treaties, and new filing systems, Asia’s compliance clock is always ticking.
So here’s your HR Forte tip: Let AskGenie do the hardwork — you just sip your coffee, stay calm, and keep the payslips rolling.
Find out more on AskGenie.