Workforces are in motion, regulations are shifting, and businesses operating across borders must constantly recalibrate. This month’s edition brings together critical employment updates shaping global hiring, from new tax policies and work permit rules to the practical realities of hiring in unconventional markets.
Inside, we examine:
- New regulatory shifts – From France’s corporate tax surcharge to New Zealand’s remote work provisions, plus labour law updates in the Czech Republic, Malaysia, and South Korea.
- Pharmaceutical sector mobility – Why global expansion in pharma isn’t just about talent—it’s about compliance, risk management, and speed.
- Common immigration missteps – Insights from Acumen International on how businesses lose time, money, and opportunities when they underestimate immigration complexities.
Regulatory shifts don’t just happen in isolation — they redefine how businesses hire, move talent, and manage risk. This edition cuts through the noise to focus on what’s changing and what it means for you.
Let’s get into it.
Czech Republic: Extension of Temporary Protection for Ukrainians
The Czech Republic has extended temporary protection for Ukrainian refugees until March 2026, ensuring continued legal status for those who remain in the country.
The extension process follows the same structure as in previous years and consists of two steps:
- Online registration – Applicants must register on the Ministry of the Interior’s website by 15 March 2025 to confirm their intent to extend their status.
- In-person appointment – After successful registration, applicants will receive an appointment to obtain a new temporary protection visa sticker valid until March 2026.
This extension provides stability for the over 350,000 Ukrainians currently under temporary protection in the Czech Republic.
Special Long-Term Residence Permit
From mid-2025, a new long-term residence permit will be available for temporary protection holders meeting specific criteria. This permit, valid for five years, offers a more stable legal status with unrestricted access to the Czech labour market.
Eligibility requirements include:
- Holding temporary protection in 2025.
- A clean criminal record.
- Proof of economic independence.
- Children’s school attendance (where applicable).
Applicants must register online before submitting biometric data. Family members (spouses and minor children) must apply together. Once all conditions are met, the permit will be issued.
Unlike standard residence permits, this special status exempts holders from adaptation and integration courses. Those who do not meet the criteria will remain under temporary protection until they qualify for long-term residence.
Thailand: Updated Criteria for Long-Term Resident (LTR) Visa
The Thai government has revised the criteria for its Long-Term Resident (LTR) Visa, making it more accessible to investors, skilled professionals, and remote workers. The updates remove income and work experience requirements, expand eligibility for dependents, and lower financial thresholds for overseas employers. These changes are intended to strengthen Thailand’s position as a destination for global talent and investment.
1. Wealthy Global Citizens – Income Requirement Removed
- Previous rule: Applicants needed an annual personal income of at least USD 80,000 for two consecutive years.
- New rule: No personal income requirement.
- New focus: Applicants must invest at least USD 500,000 in Thailand and hold global assets worth USD 1 million or more.
2. Highly Skilled Professionals – Work Experience Requirement Removed
- Previous rule: Applicants needed work experience in a target industry or a relevant area of expertise.
- New rule: No work experience requirement.
- Expanded eligibility: Academic professors in higher education and vocational institutions across all targeted industries are now eligible.
3. Work-from-Thailand Professionals – Employer Revenue Requirement Lowered
- Previous rule:
- At least five years of work experience in the last ten years.
- Overseas employers had to generate USD 150 million in revenue over the last three years.
- New rule:
- No work experience requirement.
- Overseas employer revenue threshold reduced to USD 50 million over the last three years.
- Wholly owned subsidiaries are now eligible, with parent company financials considered.
4. Expanded Dependent Eligibility
- Previous rule: Only spouses and children under 20 years old (maximum four dependents) qualified.
- New rule: No limit on the number of dependents. Eligibility now includes parents and all legal dependents of the LTR Visa holder.
- Effective date: The Ministry of Interior will announce implementation details.
Health Insurance and Financial Requirements (Unchanged)
LTR Visa applicants must meet one of the following conditions:
- Health insurance coverage of at least USD 50,000 for at least 10 months.
- Social security coverage in Thailand.
- Savings deposit of at least USD 100,000 (USD 25,000 for dependents).
Malaysia: New Expatriate Hiring Policies and Visa Updates
Malaysia’s Immigration Department and Ministry of Human Resources have introduced several policy changes affecting expatriates and tourists. These updates include a new internship requirement for employers hiring expatriates, additional steps for Employment Pass renewals, an extension of tourist visa exemptions for Indian nationals, and revised guidelines for employing foreign workers.
1. 1:3 Internship Policy for Companies Hiring Expatriates
The Ministry of Human Resources, through TalentCorp, has introduced the 1:3 Internship Policy to strengthen local workforce development.
- Companies that obtain approval for new Employment Passes must now offer internships to local students.
- The number of required internships is capped at 2% of total employees.
- The pilot phase runs from 15 February 2025 to 31 December 2025 for Tier 1 and Tier 2 companies, which include multinational corporations, government-linked companies, and large conglomerates.
- Full implementation begins 1 January 2026, with exemptions possible for companies under specific conditions.
2. Additional Requirements for Employment Pass Category Changes
From 1 January 2025, companies changing an expatriate’s Employment Pass category (e.g., from Category 2 to Category 1) must submit an additional Change of Pass Category letter alongside the Employment Pass application.
The application process will now include an additional step:
- After submission, the existing Employment Pass must be cancelled before the new category is processed.
- Companies must complete the new category application within 30 days of cancellation.
3. Extension of Tourist Visa Exemption for Indian Passport Holders
- The visa exemption for Indian passport holders traveling to Malaysia has been extended until 31 December 2026.
4. Updated Guidelines for Hiring Expatriates Under Section 60K of the Employment Act
Effective 2 December 2024, new pre-approval requirements apply to companies in Peninsular Malaysia seeking to hire foreign workers.
- Pre-approval is now mandatory before submitting an Employment Pass application.
- Applications must now be processed through the Integrated Foreign Workers Management System (ePPAx) instead of multiple separate platforms.
- Sector-specific conditions apply to construction industry employers.
- Approval certificates will now be generated through ePPAx, replacing email approvals.
- Approval validity is 12 months, except for cases under the Special Employer Change Process.
Taiwan: New Digital Nomad Visa Guidelines
Taiwan has introduced new guidelines for digital nomad visas, allowing remote workers from visa-exempt countries to stay for up to 6 months without the need to leave the country. Announced by the National Development Council on 31 December 2024, this policy aims to attract foreign talent, boost tourism and local spending, and provide a structured pathway for extended remote work stays.
Applicants must:
- Be from a visa-exempt country.
- Hold a digital nomad visa from another country or meet specific age and income requirements:
- 30 years or older: Minimum annual income of USD 40,000 in any of the past two years.
- 20 to 30 years old: Minimum annual income of USD 20,000 in any of the past two years.
- Provide proof of remote work, bank deposits over the last six months, and a description of planned activities in Taiwan.
Application Process
- If applying from outside Taiwan: Submit an application through R.O.C. overseas missions.
- If already in Taiwan on visa-free entry or a non-extendable visa: Apply at the Bureau of Consular Affairs within 10 working days before the current stay expires.
Tax Considerations
- Foreign nationals staying more than 90 days within a tax year become subject to withholding tax on Taiwan-sourced income under Article 8, Paragraph 3 of the Income Tax Act.
- Remuneration from an overseas employer for services performed in Taiwan is not automatically taxed at the source but must be reported and taxed before leaving Taiwan.
Considerations for Remote Workers
- The digital nomad visa provides a straightforward application process and extended stay duration, making it a flexible option for remote workers.
- Providing services to a Taiwan-based employer still requires a work permit. Those intending to work with local companies must comply with Taiwan’s employment regulations.
Czech Republic: 2025 Tax and Employment Law Changes
As of 1 January 2025, several legislative changes have taken effect, impacting taxation, wages, social security, travel allowances, and employee benefits. Employers must update their payroll systems and financial planning to align with the new regulations.
Higher Assessment Base and Progressive Tax Threshold
- The maximum annual assessment base for social security contributions has increased to CZK 2,234,736. Once employees exceed this threshold, no further social security contributions are required from either the employer or the employee.
- The threshold for the 23% income tax rate has been raised to CZK 1,676,052 annually (CZK 139,671 per month), allowing more income to be taxed at the lower 15% rate.
Minimum Wage Increase
- The minimum monthly wage has increased from CZK 18,900 to CZK 20,800.
- The hourly minimum wage is now CZK 124.40 for a 40-hour workweek.
- This also increases the minimum assessment base for health insurance, affecting payroll calculations.
Tax-Exempt Employee Benefits: New Limits
- Health-related benefits are now exempt from tax, social security, and health contributions up to the average wage (CZK 46,557 in 2025).
- Leisure-related non-financial benefits remain exempt up to 50% of the average wage (CZK 23,278.50 in 2025).
- Benefits exceeding these limits will be taxed and subject to social security and health insurance contributions.
Updated Travel Allowances
- The minimum compensation for personal vehicle use on business trips has increased from CZK 5.60 to CZK 5.80 per km.
- Meal allowances for domestic business trips have increased.
- Foreign meal allowances have been adjusted under Decree No. 373/2024 for certain countries.
Increase in Remote Work Compensation
- Lump-sum compensation for home office expenses has increased from CZK 4.50 to CZK 4.80 per hour.
Employee Meal Allowances
- Tax-exempt meal allowance is set at CZK 123.90 per meal.
- Employees must work at least three hours per shift to qualify.
- Employees working over 11 hours per day are entitled to an additional tax-exempt meal allowance.
Social Security and Health Insurance Contributions
- The contribution threshold for employees working under work agreements has been set at 25% of the average wage (CZK 11,500 in 2025).
- Withholding tax will only apply if the employee’s income does not reach this threshold and they do not sign a taxpayer’s statement.
Social Security Discount for Working Pensioners
- A 6.5% discount on the social security premium applies to employees receiving an old-age pension.
- Employers will now only deduct 0.6% from working pensioners, down from 7.1%.
- Employers will continue paying the full 24.8% employer social security contribution.
South Korea: New Guidelines on Ordinary Wage
On 6 February 2025, South Korea’s Ministry of Employment and Labour (MOEL) issued new guidance on ordinary wage to clarify how it should be applied following recent Supreme Court rulings. The aim is to reduce uncertainty, help businesses adjust, and ensure compliance with the updated legal framework.
- Clarity on Conditional Payments: A wage is considered ordinary wage if it is pre-agreed, regularly paid, and uniform, even if there is a condition that the employee must be actively employed on the payment date.
- Regular Bonuses Count: If a regular bonus meets the criteria of ordinary wage, it must be included in wage calculations, even for employees who haven’t yet qualified to receive it due to short tenure.
- Bonus Calculation Method: The total annual amount of a regular bonus must be divided by the employee’s total annual working hours to calculate the hourly rate for ordinary wage purposes.
- Conditions for Payment Are Separate from Wage Classification: Employers can set conditions for paying a bonus, such as requiring a certain number of working days — but this does not change whether the bonus is classified as ordinary wage. If an employee does not meet the conditions, the employer is not obligated to pay.
Acumen International Insights: Immigration Pitfalls in Global Hiring
A recent article by Maria Savva, Global Operations Director at Acumen International, examines the common immigration pitfalls companies face when hiring international talent. Misconceptions about visa processes, work permits, and regulatory inconsistencies can lead to compliance risks, delays, and unexpected costs.
The article provides insights from Acumen International’s Global Operations team, addressing challenges such as work permit requirements, sponsorship obligations, and regional variations in immigration rules. Businesses planning to relocate or hire internationally can benefit from a structured approach to immigration, ensuring smoother talent deployment.
For a deeper dive into hiring challenges and how to navigate them, read the full article on global mobility planning.
Hiring in Less Conventional Markets – A Case Study on Kiribati
When businesses think about global hiring, they often focus on major economies. But hiring needs don’t stop at mainstream markets—many organisations require talent in remote or complex locations, from humanitarian aid efforts to multinational operations.
In a recent article, Acumen International explores the challenges of hiring in Kiribati, a Pacific island nation where labour laws, immigration requirements, and payroll regulations can pose hurdles for companies without a local presence.
For businesses expanding into Kiribati—or any other less conventional market—navigating employment regulations requires the right expertise.
Read the full article to explore how global hiring can work seamlessly, even in the most remote locations.
Global Hiring Challenges in the Pharmaceutical Industry
Pharmaceutical companies operate across multiple jurisdictions, requiring talent in R&D, clinical trials, regulatory affairs, manufacturing, and market expansion. While major firms have established entities in key locations, hiring in every country where talent is needed is often impractical—especially for short-term projects, emerging markets, or highly specialised roles.
A recent article by Acumen International explores how Employer of Record (EOR) solutions provide pharmaceutical companies with a compliant, scalable hiring model. By handling payroll, work permits, and legal employment requirements, an EOR allows firms to deploy global teams quickly while mitigating compliance risks.
Read the full article to explore how pharmaceutical firms can scale international teams with speed and compliance.
Thank you for reading. We’ll be back next month with more updates to help you stay ahead in global hiring and compliance.