EOR Cross-market statutory comparison
| Statutory Item | 🇳🇿 New Zealand | 🇦🇺 Australia | 🇵🇭 Philippines | 🇮🇳 India |
|---|---|---|---|---|
| Currency | NZD | AUD | PHP | INR |
| Employer retirement contribution | KiwiSaver 3.5% of gross pay | Super guarantee 12% (max contribution base $270,830 for 2026–27) | SSS: employer 10% of Monthly Salary Credit (MSC ₱5,000–₱35,000) | EPF/EPS: employer 12% on wages up to ₹25,000/month |
| Health / social insurance | – | – | PhilHealth 5% split 2.5% / 2.5% (₱10,000 floor, ₱100,000 ceiling) | ESI: employer 3.25% for covered employees |
| Injury cover | ACC Work levy: average $0.69 per $100 of liable earnings (2026/27); rate varies by industry | Workers' compensation: coming soon | SSS Employees' Compensation ₱10 or ₱30/month | – |
| Payroll tax | – | State-based, above thresholds (e.g. NSW 5.45%, VIC 4.85%) | – | State levies: coming soon |
| Mandatory bonus / end-of-service | – | Redundancy pay 4–16 weeks (NES) | 13th-month pay: 1/12 of basic salary | Gratuity: 15 days' wages per year of service, max ₹20 lakh |
| Minimum annual leave | 4 weeks after 12 months | 4 weeks per year | 5 days service incentive leave after 1 year | Coming soon (varies by state) |
| Employer notice (statutory) | Coming soon | 1–4 weeks by service (+1 week if over 45 with 2+ years) | Coming soon | Coming soon |
"–" means no such item is in our dataset for that country; it is not a statement that none exists. Summaries of the country pages, where each figure is sourced and dated. Last checked 22 Oct 2026.
Country deep-dive guides
NZD · STATUTORY INDEX
🇳🇿 New Zealand
Sourced employer on-costs, mandatory bonuses, annual leave and termination notice rules.
View New Zealand guide →AUD · STATUTORY INDEX
🇦🇺 Australia
Sourced employer on-costs, mandatory bonuses, annual leave and termination notice rules.
View Australia guide →PHP · STATUTORY INDEX
🇵🇭 Philippines
Sourced employer on-costs, mandatory bonuses, annual leave and termination notice rules.
View Philippines guide →INR · STATUTORY INDEX
🇮🇳 India
Sourced employer on-costs, mandatory bonuses, annual leave and termination notice rules.
View India guide →