What's changed .

Statutory minimum wage rises to €13.90 per hour

The Minimum Wage Commission's recommended increase was adopted: the Mindestlohn rises from €12.82 to €13.90 per hour on 1 January 2026. The mini-job earnings threshold (currently pegged at 130 hours at the minimum wage) rises correspondingly.

Who it affects: Low-wage employees, mini-jobbers, and employers of both.

Bundesministerium für Arbeit und Soziales ↗ · Bundesregierung (Federal Government) ↗ · verified 2026-04-21

In force 30 Sept 2025

In force Labour

Automatic enrolment pension ("My Future Fund") launched

The Automatic Enrolment Retirement Savings System Act 2024 was signed into law in July 2024; the system launched on 30 September 2025. Workers aged 23-60 earning above €20,000 per year and not already in a workplace pension are automatically enrolled, with gradually rising employer, employee, and state contributions over ten years.

Who it affects: All eligible employees without a pre-existing workplace pension; their employers.

Government of Ireland ↗ · Department of Enterprise, Trade and Employment ↗ · verified 2026-04-21

In force 1 Jul 2025

In force Labour

EGEgypt

National minimum wage raised to EGP 7,000/month for 2025

The National Council for Wages raised the minimum wage to EGP 7,000/month effective July 2025 — up from EGP 6,000. Continues the recent pattern of regular above-inflation minimum-wage adjustments as part of the state response to the EGP devaluation impact on household purchasing power.

Who it affects: Low-wage Egyptian workers; indirect context for foreign-resident cost-of-living.

Ministry of Finance (Egypt) ↗ · verified 2026-04-19

In force 1 Jul 2025

In force Labour

SGSingapore

Work Permit maximum employment age raised to 63

MOM raised the maximum employment age for Work Permit holders from 60 to 63 from 1 July 2025, with the maximum permissible employment period in Singapore extended in parallel for non-Malaysian Work Permit holders. Reflects continued structural labour shortages in lower-skill sectors.

Who it affects: Foreign Work Permit holders in construction, marine, manufacturing, and services.

Singapore Ministry of Manpower ↗ · verified 2026-04-19

Announced 19 Feb 2025

Announced Labour

Cabinet approves digital working-time recording requirement

The federal cabinet approved draft legislation requiring most employers to record employee working hours electronically, in response to the 2022 Federal Labour Court ruling and the 2019 CJEU CCOO judgment. SMEs and collective-agreement exceptions are built in; parliamentary passage expected in 2025.

Who it affects: Employees and employers across most sectors.

Bundesministerium für Arbeit und Soziales ↗ · Bundesregierung (Federal Government) ↗ · verified 2026-04-21

In force 31 Jan 2025

In force Labour

JPJapan

Foreign worker count surpasses 2.3 million for first time

MHLW statistics published January 2025 reported that foreign workers in Japan had surpassed 2.3 million as of October 2024 — the largest single-year jump on record (~12% YoY). Vietnamese, Filipino, and Indonesian workers led the increase, concentrated in SSW and Engineer/Specialist categories.

Who it affects: Broader labour-market context — signals continued integration of non-Japanese workers across sectors.

Ministry of Health, Labour and Welfare ↗ · Cabinet Office of Japan ↗ · verified 2026-04-19

In force 1 Jan 2025

In force Labour

Salario Mínimo Interprofesional raised to €1,184 per month (14 pays)

The Real Decreto-ley published in the BOE raised the SMI to €1,184 per month across 14 annual payments (equivalent to €16,576 per year) from 1 January 2025, a 4.4% rise. The increase also flows through to the Digital Nomad Visa income threshold, which is pegged at 200% of the SMI.

Who it affects: Low-wage workers; Digital Nomad Visa applicants whose threshold is pegged to the SMI.

Boletín Oficial del Estado ↗ · Gobierno de España — La Moncloa ↗ · verified 2026-04-21

In force 1 Jan 2025

In force Labour

Minimum Interprofessional Salary (SMI) raised 4.4% to €1,184/month for 2025

Retroactively effective 1 January 2025, the SMI rose from €1,134 to €1,184 per month (14 payments per year). This has flow-through effects on residence-permit income thresholds pegged to SMI — notably the Digital Nomad Visa minimum income requirement (200% SMI = €2,368/month) and derivative permits.

Who it affects: Low-wage employees; DNV applicants and other permit categories with SMI-linked income thresholds.

BOE — Boletín Oficial del Estado (Spanish Official Gazette) ↗ · La Moncloa — Spanish Government ↗ · verified 2026-04-19

In force 1 Jan 2025

In force Labour

BRBrazil

National minimum wage raised to BRL 1,518/month for 2025

Presidential decree raised the 2025 national minimum wage to BRL 1,518/month (approximately US$260) from BRL 1,412 in 2024 — a 7.5% increase. Several Brazilian social-security and residency-adjacent calculations are pegged to multiples of minimum wage.

Who it affects: Low-wage workers; indirect on benchmarks for other residency income tests.

Diário Oficial da União ↗ · Receita Federal do Brasil ↗ · verified 2026-04-19

In force 1 Jan 2025

In force Labour

PTPortugal

National minimum wage raised to €870 per month

The national minimum wage (Retribuição Mínima Mensal Garantida) rose from €820 to €870 per month (14 payments per year) on 1 January 2025, in line with the tripartite agreement on income and competitiveness. The minimum wage anchors the D8 digital-nomad visa income threshold (4× minimum) at approximately €3,480/month.

Who it affects: Low-wage employees, self-employed workers, and D8 / other salary-threshold visa applicants.

Portuguese Government Portal ↗ · Diário da República ↗ · verified 2026-04-18

In force 1 Jan 2025

In force Labour

MXMexico

Minimum wage raised 12% to MXN 278.80/day (general zone)

The 2025 general-zone minimum wage rose 12% to MXN 278.80/day (MXN 8,480/month). The northern border zone (FBF) rate rose to MXN 419.88/day. Continues the multi-year recovery trajectory of the Mexican minimum wage following decades of real-terms stagnation.

Who it affects: Low-wage workers and employers in the general and northern border zones.

Diario Oficial de la Federación ↗ · verified 2026-04-19

In force 1 Jan 2025

In force Labour

Minimum hourly wage raised for January 2025

Statutory minimum hourly wage adjusted upward on the standard 1 January indexation cycle. For workers aged 21 and over the gross hourly wage was raised in line with inflation; lower tranches for younger workers were adjusted proportionally. Reconfirm the exact hourly figure at government.nl before relying on it for contract negotiation — the amount is formally gazetted each adjustment.

Who it affects: Low-wage workers; employers administering payroll and platform-work agreements.

Government of the Netherlands ↗ · Staatscourant (Dutch Government Gazette) ↗ · verified 2026-04-19

In force 1 Jan 2025

In force Labour

National Minimum Wage raised to €13.50

The national minimum wage rose from €12.70 to €13.50 per hour on 1 January 2025, continuing the planned transition toward a Living Wage (target: 60% of median earnings by 2026). Sub-minimum rates for under-20 workers rose proportionally.

Who it affects: Low-wage workers, particularly in hospitality, retail, and care.

Government of Ireland ↗ · Department of Enterprise, Trade and Employment ↗ · verified 2026-04-21

In force 1 Jan 2025

In force Labour

Enforcement moratorium on false self-employment ends

The Belastingdienst's enforcement moratorium on false self-employment (schijnzelfstandigheid) ended on 1 January 2025. Tax audits of companies using ZZP contractors resumed in full, with retrospective assessment risk for demonstrable employment-relationship contracts. Companies and freelancers materially adjusted contracts through late 2024.

Who it affects: ZZP (self-employed) contractors and the companies engaging them.

Belastingdienst ↗ · Ministerie van Sociale Zaken en Werkgelegenheid ↗ · verified 2026-04-21

In force 1 Jan 2025

In force Labour

National Minimum Wage raised to €13.50 per hour

The National Minimum Wage rose from €12.70 to €13.50 per hour on 1 January 2025, continuing the stepped trajectory toward a Living Wage pegged at 60% of median hourly earnings (statutory target 2026).

Who it affects: Low-wage employees, part-time workers, and employers of minimum-wage labour.

Government of Ireland ↗ · verified 2026-04-19

In force 1 Jan 2025

In force Labour

KRSouth Korea

Minimum hourly wage raised to ₩10,030 for 2025

The Minimum Wage Council raised the minimum hourly wage to ₩10,030 for 2025 (from ₩9,860 in 2024) — the first time the threshold crossed ₩10,000. Continues a multi-year trajectory under both Moon and Yoon administrations.

Who it affects: All low-wage Korean and non-Korean workers.

Korea Ministry of Justice ↗ · Office of the President of Korea ↗ · verified 2026-04-19

In force 1 Jan 2025

In force Labour

Statutory minimum wage raised to €12.82 per hour

The Minimum Wage Commission's recommendation was adopted and the statutory national minimum wage (Mindestlohn) rose from €12.41 to €12.82 per hour on 1 January 2025. A further increase to €13.90 is scheduled for 1 January 2026.

Who it affects: Low-wage employees nationwide; mini-job thresholds also adjusted accordingly.

Bundesministerium für Arbeit und Soziales ↗ · Bundesregierung (Federal Government) ↗ · verified 2026-04-18

In force 1 Nov 2024

In force Labour

FRFrance

SMIC raised early to €11.88 gross per hour

The SMIC was raised early on 1 November 2024 to €11.88 gross per hour (€1,801.80 gross per month at 35 hours), a 2% automatic indexation rise, ahead of the usual January revaluation. The 2025 annual revaluation on 1 January 2025 held the figure steady as automatic indexation had already triggered.

Who it affects: Minimum-wage workers and employers of them.

Légifrance ↗ · Gouvernement de la République française ↗ · verified 2026-04-21

In force 1 Oct 2024

In force Labour

Digital Morocco 2030 strategy launched

The Digital Morocco 2030 strategy launched in September 2024 committed to creating 240,000 tech-sector jobs by 2030, developing major offshoring and digital-services hubs, and positioning Morocco as a regional digital leader. Practical effect: expanded tech-sector employment pipeline, particularly at offshore-service centres serving European and Francophone-African clients.

Who it affects: Tech sector jobs and professionals in digital-economy roles.

Gouvernement du Maroc ↗ · AMDI — Moroccan Investment Development Agency ↗ · verified 2026-04-19

In force 1 Oct 2024

In force Labour

JPJapan

National weighted-average minimum wage raised to ¥1,055/hour for FY2024

The Central Minimum Wage Council's recommendation of a ¥50/hour rise — the largest single annual increase ever — was adopted, taking the national weighted-average minimum wage to ¥1,055/hour from October 2024. Tokyo: ¥1,163/hour. Continues a multi-year trajectory toward a ¥1,500/hour 2030s target.

Who it affects: All low-wage workers; SSW workers in particular as their thresholds are pegged to local minimum wages.

Ministry of Health, Labour and Welfare ↗ · Cabinet Office of Japan ↗ · verified 2026-04-19

In force 26 Sept 2024

In force Labour

CACanada

Temporary Foreign Worker Program tightened — low-wage stream restricted

In response to concerns about wage suppression, the government tightened the Low-Wage Stream of the Temporary Foreign Worker Program in September 2024 — cap lowered to 10% of a workforce for eligible regions (from 20%), and restrictions imposed on hiring in designated unemployment-rate regions. Additional changes through 2025 in the same direction.

Who it affects: Employers relying on low-wage TFWP hires; current TFWP workers.

Immigration, Refugees and Citizenship Canada ↗ · Government of Canada ↗ · verified 2026-04-19

In force 1 Sept 2024

In force Labour

AEUnited Arab Emirates

Wages Protection System reformed — broader coverage and dispute remedies

The Wages Protection System (WPS) — mandatory salary-payment-routing through licensed banks/exchange houses — was reformed September 2024 to cover broader categories of private-sector employment, with strengthened employer-penalty regime for delayed payment and a dedicated MOHRE wage-dispute resolution stream.

Who it affects: Private-sector employers and employees subject to MOHRE oversight.

Ministry of Human Resources and Emiratisation ↗ · verified 2026-04-19

In force 1 Jun 2024

In force Labour

Western Balkans Regulation quota doubled to 50,000 per year

The annual quota under the Western Balkans Regulation (Westbalkanregelung) — which allows nationals of Albania, Bosnia-Herzegovina, Kosovo, North Macedonia, Montenegro, and Serbia to take up any employment in Germany regardless of qualification — was doubled from 25,000 to 50,000 places per year and was made permanent.

Who it affects: Workers from the six Western Balkans countries seeking any category of employment in Germany.

Bundesregierung (Federal Government) ↗ · BAMF — Bundesamt für Migration und Flüchtlinge ↗ · verified 2026-04-18

In force 30 Apr 2024

In force Labour

CACanada

Temporary Foreign Worker Program median-wage threshold redefined

ESDC redefined the split between the Low-Wage and High-Wage streams of the Temporary Foreign Worker Program on 30 April 2024 to use a 20%-above-median-wage cutoff by region, and applied successive further restrictions through late 2024 and into 2025 — including refusing low-wage LMIAs in regions with unemployment above 6%.

Who it affects: Employers hiring low-wage temporary foreign workers; prospective applicants in affected regions.

Employment and Social Development Canada ↗ · Immigration, Refugees and Citizenship Canada ↗ · verified 2026-04-21

In force 9 Apr 2024

In force Labour

Department rebranded: DETE (from DETE) — Enterprise, Tourism and Employment

The Department of Enterprise, Trade and Employment was renamed the Department of Enterprise, Tourism and Employment in April 2024 under a ministerial reshuffle. Employment-permits functions and staff remained unchanged; only the brand and tourism-policy consolidation are new. Existing URLs are redirecting correctly at enterprise.gov.ie.

Who it affects: Employers and applicants interacting with the employment-permits service — minor administrative context.

Government of Ireland ↗ · Department of Enterprise, Tourism and Employment ↗ · verified 2026-04-19

In force 7 Apr 2024

In force Labour

NZNew Zealand

AEWV median-wage role holders limited to 3-year continuous stay then 12-month stand-down

From April 2024, AEWV holders in roles paid below a specific higher wage threshold are limited to a maximum 3-year continuous stay before a mandatory 12-month stand-down period out of New Zealand. Roles paid above the threshold (approximately 1.3× median wage) are not subject to the stand-down. Designed to prevent indefinite low-wage temporary-migrant pipelines.

Who it affects: AEWV holders in roles paid below specified thresholds.

Immigration New Zealand (INZ) ↗ · verified 2026-04-19

In force 1 Apr 2024

In force Labour

JPJapan

SSW intake target raised to 820,000 over five years

The Cabinet approved a five-year SSW intake target of 820,000 workers (2024–2028), more than double the original 2019–2023 target. Reflects continued severe labour shortages in care work, construction, and hospitality alongside Japan's aging-population trajectory.

Who it affects: Labour-shortage-sector employers and prospective SSW workers from key origin countries (Vietnam, Indonesia, Philippines).

Cabinet Office of Japan ↗ · Ministry of Health, Labour and Welfare ↗ · verified 2026-04-19

In force 1 Apr 2024

In force Labour

IND recognised-sponsor scheme tightened

IND tightened oversight of its recognised-sponsor scheme for Highly Skilled Migrant and Intra-Corporate Transferee employers, including enhanced review of sponsor cost structures, abuse-risk indicators, and annual reconfirmation requirements. Employers already on the register continue to operate normally; new applicants face longer review cycles (typically 8–12 weeks).

Who it affects: Employers applying for IND recognised-sponsor status; indirectly their Highly Skilled Migrant hires.

IND — Immigratie- en Naturalisatiedienst ↗ · Government of the Netherlands ↗ · verified 2026-04-19

In force 1 Apr 2024

In force Labour

NZNew Zealand

AEWV employer accreditation tightened against exploitation

Following 2023 revelations of widespread AEWV employer-accreditation abuse, INZ tightened accreditation procedures from April 2024: more robust financial checks, verification of job offers, enhanced in-compliance auditing, and faster revocation of accreditation for breaches. Several high-profile employer deregistrations followed. A structural operational strengthening of the AEWV framework.

Who it affects: Employers seeking to obtain or maintain AEWV accreditation.

Immigration New Zealand (INZ) ↗ · verified 2026-04-19

In force 1 Apr 2024

In force Labour

KRSouth Korea

E-9 Employment Permit System expanded to restaurant industry

The E-9 EPS programme — historically restricted to manufacturing, agriculture, and certain other low-skill sectors — was expanded to include the restaurant industry from April 2024. Specifically targets cooks and kitchen-assistant roles in Korean restaurants, addressing chronic understaffing.

Who it affects: Restaurant employers and prospective E-9 workers from origin countries.

Korea Ministry of Justice ↗ · verified 2026-04-19

In force 1 Apr 2024

In force Labour

SGSingapore

Workplace fairness and Tripartite Guidelines updated

The Tripartite Alliance for Fair and Progressive Employment Practices issued updated workplace-fairness guidance in early 2024 ahead of the upcoming Workplace Fairness Legislation (expected 2025-2026). Strengthened guidance on hiring discrimination based on nationality and the obligation to consider Singaporeans first under the Fair Consideration Framework — which remains foundational to the COMPASS sector-diversity criterion.

Who it affects: All Singapore employers and employees, including foreign hires.

Singapore Ministry of Manpower ↗ · Prime Minister's Office, Singapore ↗ · verified 2026-04-19

In force 1 Feb 2024

In force Labour

EGEgypt

Tourism 2030 Strategy — 30M annual visitors target

The Tourism 2030 strategy committed to reaching 30 million annual visitors by 2030 (from approximately 15 million in 2024). Focuses on infrastructure expansion at Red Sea destinations, Nile cruise capacity, and cultural-tourism development around the Grand Egyptian Museum (partially opened 2024). Mover-relevant: sustained employment growth in tourism-adjacent sectors.

Who it affects: Tourism sector employment; tangential impact on tourism-oriented expat sectors.

State Information Service ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Labour

USUnited States

Social Security Fairness Act — WEP and GPO repealed

The Social Security Fairness Act was signed on 5 January 2025, repealing the Windfall Elimination Provision and Government Pension Offset. Repeal was retroactive to benefit payments beginning January 2024. Public-sector retirees with non-covered pensions (including those with foreign pensions not subject to FICA) saw US Social Security benefits materially increased.

Who it affects: Public-sector retirees; US nationals and residents with non-FICA pensions from foreign systems.

Social Security Administration ↗ · The White House ↗ · verified 2026-04-21

In force 1 Jan 2024

In force Labour

Casablanca Finance City continues as regional offshore financial hub

Casablanca Finance City (CFC) — Morocco's offshore financial hub — continues to operate under its favourable tax regime: 15% corporate-tax cap for 20 years, exemption from several withholding taxes, and fast-track residence for senior staff. CFC-registered entities now exceed 200 firms across financial services, offshoring, and tech. A major route for foreign tech and finance professionals into Morocco.

Who it affects: Foreign professionals working in CFC-registered entities.

AMDI — Moroccan Investment Development Agency ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Labour

AEUnited Arab Emirates

Emiratisation quotas expanded to companies with 20–49 employees

Cabinet Decision 44/2023 expanded Emiratisation requirements (mandatory hiring of UAE nationals at 2%/year of skilled workforce) to private-sector companies with 20–49 employees in 14 designated activities (banking, insurance, healthcare, education, technology, etc.) from 2024. Non-compliance penalties: AED 96,000 per unfilled position annually. Indirectly affects skilled-foreign-worker hiring competition.

Who it affects: Mid-sized private-sector employers in 14 designated economic activities.

Ministry of Human Resources and Emiratisation ↗ · UAE Government Portal ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Labour

KRSouth Korea

Annual foreign-worker quota raised to 165,000 for 2024

The annual quota for non-professional E-9 (Employment Permit System) foreign workers was raised to 165,000 for 2024 — a record high — to address persistent labour shortages in manufacturing, agriculture, and construction. Maintained at similar levels for 2025.

Who it affects: Manufacturing, construction, and agriculture employers.

Korea Ministry of Justice ↗ · Office of the President of Korea ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Labour

Minimum wage converted to a statutory hourly rate

From 1 January 2024, the Dutch minimum wage became a single statutory hourly rate rather than a monthly figure divided by variable working hours. The change raised effective pay for workers with sector-standard working weeks above 36 hours; smaller rises applied to 36-hour workers. The rate for 2025 was €14.06 per hour from 1 January 2025.

Who it affects: Low-wage employees, particularly those working above 36 hours per week.

Ministerie van Sociale Zaken en Werkgelegenheid ↗ · UWV — Employee Insurance Agency ↗ · verified 2026-04-21

In force 1 Jan 2024

In force Labour

Minimum wage switched from monthly to hourly basis

From 1 January 2024 the Dutch statutory minimum wage switched from a monthly basis (which previously disadvantaged workers on longer working weeks) to a uniform statutory hourly rate for workers aged 21 and over. The hourly rate is adjusted twice per year. This change materially altered the effective minimum pay for employees working more than 36 hours per week.

Who it affects: All employees at or near the minimum wage, and employers with part-time or shift-work structures.

Government of the Netherlands ↗ · verified 2026-04-19

In force 2 Dec 2023

In force Labour

ITItaly

Three-year Decreto Flussi 2023–2025 enacted — 452,000 permits

The Meloni government adopted a multi-year Decreto Flussi for 2023–2025 (Law 176/2023) allocating 452,000 non-EU work permits over three years — roughly triple the previous three-year total. Sectors prioritised: agriculture, construction, tourism, care, and specific industrial roles. The practical effect has been mixed: click-day allocation is instantly oversubscribed, and Questura processing backlogs partly blunt the quota increase.

Who it affects: Non-EU workers applying through the annual quota-based work-permit system.

Gazzetta Ufficiale (Italian Official Gazette) ↗ · Ministero dell'Interno ↗ · Ministero del Lavoro e delle Politiche Sociali ↗ · verified 2026-04-19

In force 1 Dec 2023

In force Labour

EGEgypt

Investment Law 72/2017 amendments — expanded Golden Licence scope

Amendments to Investment Law 72/2017 expanded the scope of the Golden Licence — a one-stop-shop investment authorisation providing all necessary approvals, tax holidays, and customs exemptions. Now available for strategic sectors: renewable energy, green hydrogen, desalination, digital infrastructure, transport, logistics, electric vehicles. Practical effect: reduced bureaucratic friction for qualifying foreign investors.

Who it affects: Foreign investors in strategic sectors.

General Authority for Investment and Free Zones ↗ · verified 2026-04-19

In force 1 May 2023

In force Labour

PTPortugal

Agenda do Trabalho Digno enters force

Lei n.º 13/2023 (Agenda do Trabalho Digno) strengthened provisions around temporary-contract abuse, stricter rules on the conversion of fixed-term contracts to permanent, new framework for platform-work classification (addressing Uber/Bolt driver status), enhanced parental-leave rights, and the effective abolition of the healthcare "moderator fee" (taxa moderadora) for most SNS interactions.

Who it affects: Employees on fixed-term or platform-work contracts; patients using the SNS.

Portuguese Government Portal ↗ · Diário da República ↗ · Segurança Social ↗ · verified 2026-04-18

In force 1 Mar 2023

In force Labour

New Investment Charter in force; grants and Casablanca Finance City benefits continued

The new Moroccan Investment Charter (Law 03-22) took effect from early 2023 — consolidating investment-grant programmes, providing structured access to capital and training grants for qualifying foreign investments. Casablanca Finance City-registered entities (typically offshoring and financial services) continue to benefit from reduced corporate tax (15% cap for 20 years) and fast-track residence for senior staff.

Who it affects: Foreign investors and Casablanca Finance City-registered entities.

AMDI — Moroccan Investment Development Agency ↗ · Bulletin Officiel du Maroc ↗ · verified 2026-04-19

In force 1 Jan 2023

In force Labour

Bürgergeld replaces Hartz IV (Arbeitslosengeld II)

The Bürgergeld reform came into force on 1 January 2023, replacing the previous Arbeitslosengeld II ("Hartz IV") regime. Standard rate raised, asset-protection thresholds materially expanded for the first two years of receipt, and sanction rules softened. Further rate increase applied on 1 January 2024.

Who it affects: Jobseekers and low-income residents in Germany.

Bundesministerium für Arbeit und Soziales ↗ · Bundesregierung (Federal Government) ↗ · verified 2026-04-18

In force 1 Jan 2023

In force Labour

Morocco Now — investment attraction strategy launched

Morocco Now, the investment-attraction strategy coordinated by AMDI, was operational by 2023 — consolidating investment-incentive programmes across Casablanca Finance City (financial services offshoring), Tanger Med (logistics, automotive), and Casablanca/Rabat tech and services zones. Includes substantial corporate-tax holidays (5 years for qualifying export-oriented activities), customs exemptions, and fast-track residence for investor-linked staff.

Who it affects: Foreign investors in priority sectors (automotive, aerospace, offshoring, renewables, digital services).

AMDI — Moroccan Investment Development Agency ↗ · Gouvernement du Maroc ↗ · verified 2026-04-19

In force 1 Jan 2023

In force Labour

AEUnited Arab Emirates

Mandatory unemployment insurance scheme launched

Federal Decree-Law 13 of 2022 introduced mandatory unemployment insurance from January 2023. Employees pay AED 5/month (Category 1, basic salary < AED 16,000) or AED 10/month (Category 2, ≥ AED 16,000) for 3-month income protection of up to 60% of basic salary upon involuntary unemployment. Penalty for non-enrolment AED 400 + AED 200/month.

Who it affects: All UAE residents employed in the private and federal sectors.

Ministry of Human Resources and Emiratisation ↗ · UAE Government Portal ↗ · verified 2026-04-19

In force 1 Jan 2023

In force Labour

Self-employed (autónomo) contributions reform — income-based from 2023

Real Decreto-Ley 13/2022 replaced the long-standing flat-rate autónomo social-security contribution with a 15-band income-based contribution system from 1 January 2023. Low-income self-employed benefit; high-income autónomos face higher contributions. Gradual transition running through 2032.

Who it affects: All self-employed workers in Spain — including DAFT-style permit holders structured as autónomos.

BOE — Boletín Oficial del Estado (Spanish Official Gazette) ↗ · Tesoro Público (Spanish Treasury) ↗ · verified 2026-04-19

In force 12 Aug 2021

In force Labour