Welcome to the August 2025 edition of Acumen’s Global Employment Tax & Compliance Newsletter.
Each month we track the regulatory shifts that matter most to international employers. Our goal is simple: to help you see changes early, understand their operational impact, and adjust before they turn into risk or cost.
We bring together the developments that directly affect how international employers hire, pay, and move people. We focus only on changes that alter payroll costs, reshape immigration routes, or impose new compliance conditions — the areas where decisions need to be made quickly and with certainty.
By receiving this update each month, you have one place to see the rules that matter, without having to filter legal notices or track multiple sources. It is designed to help HR, compliance, and payroll leaders plan ahead and avoid last-minute surprises.
Australia: More English Tests Accepted for Skilled Visas
From 7 August 2025, Australia widened the range of English tests that visa applicants can use. Skilled migration and employer-sponsored routes now recognise nine tests, adding PTE Academic, Cambridge C1 Advanced, OET and others to the existing IELTS and TOEFL.
Threshold scores remain unchanged, but the Department of Home Affairs has flagged closer digital cross-checks of submitted results. Applications may be delayed or queried if records don’t align with provider data.
Update sponsorship screening to include all nine tests, and be prepared to respond quickly to verification requests from Home Affairs.
China: Strict Social Insurance Enforcement from 1 September
On 20 August 2025, the Supreme People’s Court confirmed that employers can no longer rely on local waivers or informal opt-outs for social insurance. From 1 September, full contributions are mandatory for all employees, across every province and municipality.
The ruling gives employees a direct legal path to claim unpaid contributions in court, alongside the usual administrative penalties. This closes the long-standing gap between written law and uneven local enforcement.
Companies operating in China should align payroll with the full statutory contribution rates nationwide and assess any exposure from past underpayments.
United States: New Filing Fees
From 21 August 2025, U.S. Citizenship and Immigration Services (USCIS) began applying its updated fee schedule. Applications submitted with the old amounts are now rejected. The increase covers a wide range of forms, including work authorisation (Form I-765) and adjustment of status filings, so employers need to check that payroll and mobility teams are using the correct schedules.
Separately, on 28 August the Department of Homeland Security published a proposal to replace the open-ended “duration of status” admission period for students, exchange visitors, and media workers (F, J and I visas) with fixed admission terms. If adopted, the rule would require more regular extensions and closer monitoring of visa validity.
Brazil: Immigration Resolution Resets Work Permit Rules
From 10 August 2025, Resolution No. 51/2025 of the National Immigration Council applies to all new residence and work permit applications. It consolidates earlier rules but also raises compliance requirements for employers sponsoring foreign staff.
Applications must now include more detailed documentation on the employment relationship, including proof of contract terms, local tax registration, and alignment with labour-law standards. Authorities have greater scope to reject files that appear incomplete or inconsistent. Categories that were previously granted with lighter checks, such as intra-company transferees, now face closer scrutiny.
For employers, this means longer preparation times, stricter document collection, and a higher bar for approval. Existing permits remain valid, but all renewals and extensions must meet the new requirements.
Italy: New Leave and Job Protection for Serious Illness
From 9 August 2025, Law No. 106/2025 introduced new protections for employees with oncological, disabling or chronic conditions. The law applies across both public and private sectors and brings statutory guarantees where previously coverage often depended on collective agreements.
Employees with an assessed disability of at least 74 percent are now entitled to up to 24 months of unpaid leave, continuous or split, with job protection. On return, they have priority for remote or flexible work if the role allows.
From 1 January 2026, the same group of employees and parents of children in that category will also gain 10 hours of paid leave per year to attend medical appointments and treatment.
Poland: Digital System Now Mandatory for Hiring Foreign Talent
From 1 August 2025, all notifications and work permit processes for employing foreign nationals in Poland must be completed through the national digital portal. Paper filings and local manual submissions are no longer accepted.
The new system requires employers to upload contracts, translations, and supporting documents directly online. Authorities now have immediate access to employment data, increasing the speed of checks and reducing the scope for informal arrangements. Labour inspectors can request records on demand, and the system logs submission dates automatically, leaving little margin for delay or error.
Employers hiring foreign staff in Poland must ensure HR teams and local partners are set up on the digital platform, with all required documents in the correct format and certified translations ready before onboarding. Non-compliant filings risk automatic rejection and fines.
Oman: Certification Rules for Skilled Roles
Oman has expanded its professional licensing regime. From 1 August 2025, foreign engineers must hold an Omani Professional Classification Certificate before a work permit can be issued or renewed. From 1 September 2025, the same requirement applies across the accounting and finance sector.
The list of roles covered is wide-ranging, from entry-level accounting technicians to senior executives. Internal and external auditors, cost and financial analysts, credit specialists, tax managers, financial controllers, and senior audit managers all fall under the new regime. The highest corporate posts, including CFOs, external audit partners, and heads of audit, are also captured.
For employers, this means that no work permit or renewal will be processed unless the role-holder has first obtained certification from the designated Omani authority. Recruitment timelines will lengthen, renewals may stall, and workforce planning in finance-heavy sectors will need to adapt quickly.
Alongside these measures, Oman relaunched its Golden Visa on 31 August 2025, offering five- and ten-year residency permits for investors, entrepreneurs, and certain categories of specialised professionals. Applications are handled through the Invest Oman platform and are intended to attract long-term residents rather than replace standard work permits.
South Korea: Dependent Visa Restrictions Tightened
Changes announced earlier this year are now being applied in practice, with stricter rules on dependent (F-3) visas taking effect through August 2025. Families of foreign professionals on work visas can no longer switch to dependent status after arrival in Korea, except in rare humanitarian cases.
All dependent visas must now be secured before entry, either together with the principal applicant under a Visa Issuance Confirmation Number or through a Korean diplomatic mission abroad once the main visa has been granted. In addition, financial checks have been strengthened: authorities require more detailed proof of income and resources from the principal visa holder before admitting dependants.
For employers, this increases the lead time and documentation burden for international assignments involving family relocation. Late adjustments inside Korea are no longer possible, making early coordination and full financial disclosure essential when planning deployments.
Slovenia: New Long-Term Care Contribution Adds to Payroll Burden
From 1 July 2025, Slovenia introduced a statutory long-term care (LTC) contribution, creating an additional layer of mandatory social insurance. Employers and employees each contribute 1% of gross salary, while the self-employed are liable for the full 2%. Pensioners also pay a reduced contribution from their benefits.
The LTC contribution is collected alongside health insurance and remitted through the Health Insurance Institute of Slovenia (ZZZS). Employers must update payroll systems immediately, as the levy applies to all employment income without exemptions. Errors or delays in remittance trigger the same penalties as failures under health or pension contributions.
The reform extends coverage to institutional and at-home care, with the state taking over a greater share of costs from December 2025. For internationally mobile staff and assignees, the new contribution applies if they are subject to Slovenian social security, increasing assignment costs.
For employers, this measure means a permanent increase in employment costs and reduced net pay for staff, effective from July payroll onwards. Companies with Slovenian headcount or secondees should revisit cost forecasts and ensure contribution data is captured accurately in all payroll runs.
Germany: Minimum Wage Increase
On 27 June 2025, the Minimum Wage Commission recommended a staged increase of Germany’s statutory minimum wage. While still awaiting formal adoption by the Federal Ministry of Labour (BMAS), the decision sets a clear trajectory for payroll planning.
- Current rate: €12.82 per hour (in force since 1 January 2025).
- From 1 January 2026: increase to €13.90 per hour.
- From 1 January 2027: increase to €14.60 per hour.
The minimum applies to all employees nationwide, regardless of sector or contract type, and cannot be undercut by collective agreements. BMAS is expected to formalise the increase through ordinance later in 2025, but employers should treat the Commission’s decision as binding for future wage costs.
For businesses operating in Germany, this creates a defined two-year timeline of rising statutory payroll obligations. Employers should adjust salary budgets, long-term contracts, and collective bargaining strategies now to account for the mandated increases.
Closing Word & Further Reading
Alongside the monthly tax and compliance updates, our blog examines recurring themes that shape global workforce decisions — from managing leave and benefits to the evolving role of recruiters, and the risks that come with contractor misclassification.
These articles provide context on issues that influence long-term workforce planning and cost control, complementing the immediate changes covered in this edition.
We will continue to monitor developments and share the updates that matter most, giving you a clear view of the employment compliance landscape.
Thank you for reading, and we look forward to bringing you the September edition.