{
 "generated": "2026-10-22",
 "status_legend": {
  "verified-official": "read on official page this session",
  "official-summary": "official source, captured via search summary - re-read before publishing",
  "secondary-unverified": "secondary/unverified or gap"
 },
 "statutory_costs": [
  {
   "country": "NZ",
   "item": "KiwiSaver compulsory employer contribution (CEC)",
   "category": "retirement",
   "payer": "employer",
   "rate": "3.5% of gross salary/wages",
   "base_or_cap": "Gross pay incl. bonuses, commission, overtime; employees aged 16-64 in KiwiSaver/complying fund",
   "effective_from": "2026-04-01",
   "source_url": "https://www.ird.govt.nz/kiwisaver/kiwisaver-for-employers/contributions-and-deductions/employer-contributions-to-kiwisaver-and-complying-funds",
   "status": "verified-official",
   "notes": "Employer may match 3% if employee has temporary rate reduction. Legislated rise to 4% from 2028-04-01 (https://www.ird.govt.nz/kiwisaver-changes).",
   "date_checked": "2026-10-22"
  },
  {
   "country": "NZ",
   "item": "Employer superannuation contribution tax (ESCT)",
   "category": "tax on employer contribution",
   "payer": "employer (deducted from contribution)",
   "rate": "Rate depends on employee earnings (bands)",
   "base_or_cap": "Applied to employer KiwiSaver contributions",
   "effective_from": "current",
   "source_url": "https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/contributions-and-deductions/calculate-kiwisaver-deductions-and-contributions",
   "status": "official-summary",
   "notes": "Band thresholds/rates NOT yet captured - gap.",
   "date_checked": "2026-10-21"
  },
  {
   "country": "NZ",
   "item": "ACC Work levy",
   "category": "injury insurance",
   "payer": "employer",
   "rate": "Average $0.69 per $100 liable earnings excl GST (2026/27); actual rate by ACC classification unit",
   "base_or_cap": "Liable earnings: min $50,501, max $156,641 (2026/27)",
   "effective_from": "2026-04-01",
   "source_url": "https://www.acc.co.nz/about-us/our-levies-2/levy-results",
   "status": "verified-official",
   "notes": "Per-industry rates: ACC Levy Guidebook 2026-27 https://www.acc.co.nz/assets/business/Levy-Guidebook-2026-2027.pdf . Average for 2027/28 set at $0.72 per $100.",
   "date_checked": "2026-10-22"
  },
  {
   "country": "NZ",
   "item": "ACC Earners' levy",
   "category": "injury insurance",
   "payer": "employee (via PAYE)",
   "rate": "$1.52 per $100 excl GST ($1.75 incl GST) 2026/27",
   "base_or_cap": "Liable earnings up to $156,641 (max levy $2,741.22 incl GST)",
   "effective_from": "2026-04-01",
   "source_url": "https://www.ird.govt.nz/acclevy",
   "status": "verified-official",
   "notes": "Employee cost - include for net-pay context only. 2027/28: $1.83 incl GST (IRD).",
   "date_checked": "2026-10-22"
  },
  {
   "country": "AU",
   "item": "Superannuation guarantee (SG)",
   "category": "retirement",
   "payer": "employer",
   "rate": "12% of qualifying earnings",
   "base_or_cap": "Max contribution base $270,830 per year (2026-27)",
   "effective_from": "2025-07-01 (12%); Payday Super from 2026-07-01",
   "source_url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee",
   "status": "verified-official",
   "notes": "MCB: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-on-payday/what-payments-are-qualifying-earnings/maximum-contributions-base . Payday Super: SG due with each pay from 1 Jul 2026 (https://www.ato.gov.au/businesses-and-organisations/super-for-employers/about-payday-super).",
   "date_checked": "2026-10-22"
  },
  {
   "country": "AU",
   "item": "Payroll tax - NSW",
   "category": "state payroll tax",
   "payer": "employer",
   "rate": "5.45%",
   "base_or_cap": "Threshold $1.2m AU-wide wages (apportioned)",
   "effective_from": "2026-07-01 (FY2026-27)",
   "source_url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/lodge-and-pay-returns/thresholds-and-rates",
   "status": "verified-official",
   "notes": "Applies only above the threshold; ask your EOR whether it is passed through.",
   "date_checked": "2026-10-22"
  },
  {
   "country": "AU",
   "item": "Payroll tax - VIC",
   "category": "state payroll tax",
   "payer": "employer",
   "rate": "4.85% (regional 1.2125%)",
   "base_or_cap": "Tax-free threshold deduction up to $1,000,000 (from 1 Jul 2025); deduction phases out for larger payrolls",
   "effective_from": "FY2026-27",
   "source_url": "https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/payroll-tax-current-rates",
   "status": "verified-official",
   "notes": "",
   "date_checked": "2026-10-22"
  },
  {
   "country": "AU",
   "item": "Payroll tax - QLD",
   "category": "state payroll tax",
   "payer": "employer",
   "rate": "4.75% (4.95% above $6.5m)",
   "base_or_cap": "Threshold $1.3m",
   "effective_from": "FY2026-27",
   "source_url": "https://www.payrolltax.gov.au/resources",
   "status": "secondary-unverified",
   "notes": "From search summary of harmonised portal; confirm on qro.qld.gov.au.",
   "date_checked": "2026-10-21"
  },
  {
   "country": "AU",
   "item": "Payroll tax - WA",
   "category": "state payroll tax",
   "payer": "employer",
   "rate": "5.5%",
   "base_or_cap": "Threshold $1.0m",
   "effective_from": "FY2026-27",
   "source_url": "https://www.payrolltax.gov.au/resources",
   "status": "secondary-unverified",
   "notes": "Confirm on wa.gov.au/RevenueWA.",
   "date_checked": "2026-10-21"
  },
  {
   "country": "AU",
   "item": "Payroll tax - SA",
   "category": "state payroll tax",
   "payer": "employer",
   "rate": "4.95%",
   "base_or_cap": "Threshold $1.5m (max deduction $600,000)",
   "effective_from": "FY2026-27",
   "source_url": "https://www.payrolltax.gov.au/resources",
   "status": "secondary-unverified",
   "notes": "Confirm on revenuesa.sa.gov.au. TAS/ACT/NT not captured - gap.",
   "date_checked": "2026-10-21"
  },
  {
   "country": "AU",
   "item": "Workers' compensation insurance",
   "category": "injury insurance",
   "payer": "employer",
   "rate": "Varies by state scheme and industry",
   "base_or_cap": "-",
   "effective_from": "-",
   "source_url": "",
   "status": "secondary-unverified",
   "notes": "GAP: not captured; state-by-state premiums.",
   "date_checked": "2026-10-21"
  },
  {
   "country": "PH",
   "item": "SSS contribution",
   "category": "social security",
   "payer": "employer + employee",
   "rate": "15% of Monthly Salary Credit: employer 10%, employee 5%",
   "base_or_cap": "MSC min PHP 5,000, max PHP 35,000 (MSC > 20,000 goes to MPF/MySSS Pension Booster)",
   "effective_from": "2025-01",
   "source_url": "https://www.sss.gov.ph/wp-content/uploads/2024/12/CI-2024-006-Publication.pdf",
   "status": "verified-official",
   "notes": "Circular 2024-006 (read from scanned schedule): e.g. MSC 5,000 -> ER 500 / EE 250; top bracket (34,750+) ER 3,500 SS+MPF + 30 EC, EE 1,750. Also SSS news: https://www.sss.gov.ph/news-and-updates/sss-clarifies-1-contribution-rate-hike-bares-plans-for-2025/",
   "date_checked": "2026-10-22"
  },
  {
   "country": "PH",
   "item": "Employees' Compensation (EC) contribution",
   "category": "injury insurance",
   "payer": "employer",
   "rate": "PHP 10/month (MSC up to 14,500); PHP 30/month (MSC 15,000+)",
   "base_or_cap": "Per SSS schedule",
   "effective_from": "2025-01",
   "source_url": "https://www.sss.gov.ph/wp-content/uploads/2024/12/CI-2024-006-Publication.pdf",
   "status": "verified-official",
   "notes": "",
   "date_checked": "2026-10-22"
  },
  {
   "country": "PH",
   "item": "PhilHealth premium",
   "category": "health insurance",
   "payer": "employer + employee",
   "rate": "5% of monthly basic salary, split 2.5% / 2.5%",
   "base_or_cap": "Floor PHP 10,000; ceiling PHP 100,000 (max PHP 5,000 total)",
   "effective_from": "2026",
   "source_url": "https://pia.gov.ph/news/philhealth-sets-5-premium-contribution-rate-for-2026/",
   "status": "verified-official",
   "notes": "Philippine Information Agency (govt). PIA report dated 14 May 2026; philhealth.gov.ph circular not yet read.",
   "date_checked": "2026-10-22"
  },
  {
   "country": "PH",
   "item": "Pag-IBIG (HDMF) contribution",
   "category": "housing fund",
   "payer": "employer + employee",
   "rate": "Employer 2%; employee 2% (1% if <= PHP 1,500)",
   "base_or_cap": "Max Fund Salary PHP 10,000 -> max PHP 200 each",
   "effective_from": "current",
   "source_url": "https://taxify.ph/calculators/contributions/",
   "status": "secondary-unverified",
   "notes": "Secondary source only - verify on pagibigfund.gov.ph.",
   "date_checked": "2026-10-21"
  },
  {
   "country": "PH",
   "item": "13th-month pay",
   "category": "mandatory bonus",
   "payer": "employer",
   "rate": "1/12 of basic salary earned in calendar year",
   "base_or_cap": "Rank-and-file employees with >= 1 month service; due by 24 Dec",
   "effective_from": "1975 (PD 851)",
   "source_url": "https://lawphil.net/statutes/presdecs/pd1975/pd_851_1975.html",
   "status": "verified-official",
   "notes": "Effectively +8.33% of basic pay for cost modelling (arithmetic, not a quoted rate).",
   "date_checked": "2026-10-22"
  },
  {
   "country": "IN",
   "item": "EPF employer contribution",
   "category": "retirement",
   "payer": "employer",
   "rate": "12% total: 3.67% to EPF + 8.33% to EPS",
   "base_or_cap": "Statutory wage ceiling Rs 25,000/month (raised from Rs 15,000)",
   "effective_from": "2026-09-17 (new ceiling)",
   "source_url": "https://www.pib.gov.in/PressReleasePage.aspx?PRID=2311548&lang=2&reg=48",
   "status": "verified-official",
   "notes": "Rate structure doc: https://www.epfindia.gov.in/site_docs/PDFs/MiscPDFs/ContributionRate.pdf . PIB release states 12% employee / 12% employer, of which 8.33% to EPS and 3.67% to EPF.",
   "date_checked": "2026-10-22"
  },
  {
   "country": "IN",
   "item": "EDLI contribution",
   "category": "life insurance",
   "payer": "employer",
   "rate": "0.5%",
   "base_or_cap": "Of wages up to ceiling",
   "effective_from": "current",
   "source_url": "https://www.epfindia.gov.in/site_docs/PDFs/MiscPDFs/ContributionRate.pdf",
   "status": "official-summary",
   "notes": "",
   "date_checked": "2026-10-21"
  },
  {
   "country": "IN",
   "item": "EPF administrative charges",
   "category": "admin",
   "payer": "employer",
   "rate": "0.5% (minimum Rs 500/month)",
   "base_or_cap": "Of wages up to ceiling",
   "effective_from": "current",
   "source_url": "https://www.epfindia.gov.in/site_docs/PDFs/MiscPDFs/ContributionRate.pdf",
   "status": "official-summary",
   "notes": "",
   "date_checked": "2026-10-21"
  },
  {
   "country": "IN",
   "item": "ESI (ESIC) contribution",
   "category": "health insurance",
   "payer": "employer + employee",
   "rate": "Employer 3.25%; employee 0.75%",
   "base_or_cap": "Rates per esic.gov.in/contribution (w.e.f. 1 Jul 2019); employees earning up to Rs 176/day exempt from own share. Coverage wage ceiling Rs 21,000/month is from the ESIC standard note (not re-read)",
   "effective_from": "current",
   "source_url": "https://esic.gov.in/contribution",
   "status": "verified-official",
   "notes": "Standard note: https://esic.gov.in/attachments/publicationfile/Standard_Note_on_ESI_Scheme_as_on_01_01_2026_1791271940.pdf",
   "date_checked": "2026-10-22"
  },
  {
   "country": "IN",
   "item": "Gratuity",
   "category": "end-of-service",
   "payer": "employer",
   "rate": "15 days' wages per completed year of service",
   "base_or_cap": "Max Rs 20 lakh; Code on Social Security 2020 provisions commenced 2025-11-21",
   "effective_from": "2025-11-21",
   "source_url": "https://www.labour.gov.in/static/uploads/2026/01/9fb60321f0028fc2fe08d3b3d8626dd7.pdf",
   "status": "verified-official",
   "notes": "labour.gov.in FAQ: 15 days' wages per completed year (or part >6 months), max currently Rs 20 lakh. Eligibility rules (incl. fixed-term) under Labour Codes need careful reading - gap.",
   "date_checked": "2026-10-22"
  },
  {
   "country": "IN",
   "item": "Professional tax / LWF / statutory bonus",
   "category": "state levies",
   "payer": "employer/employee",
   "rate": "Varies by state",
   "base_or_cap": "-",
   "effective_from": "-",
   "source_url": "",
   "status": "secondary-unverified",
   "notes": "GAP: not captured.",
   "date_checked": "2026-10-21"
  }
 ],
 "leave_termination": [
  {
   "country": "NZ",
   "rule": "Annual holidays",
   "detail": "Minimum 4 weeks paid after 12 months continuous employment",
   "source_url": "https://www.employment.govt.nz/leave-and-holidays",
   "status": "verified-official",
   "date_checked": "2026-10-22"
  },
  {
   "country": "NZ",
   "rule": "Sick leave",
   "detail": "10 days paid per year after 6 months; carry over up to 20 days",
   "source_url": "https://www.employment.govt.nz/leave-and-holidays",
   "status": "verified-official",
   "date_checked": "2026-10-22"
  },
  {
   "country": "NZ",
   "rule": "Family violence leave",
   "detail": "10 days paid per year (eligibility as for sick leave)",
   "source_url": "https://www.employment.govt.nz/leave-and-holidays",
   "status": "verified-official",
   "date_checked": "2026-10-22"
  },
  {
   "country": "NZ",
   "rule": "Law change flagged",
   "detail": "Employment Leave Act changes take effect from August 2028 (details not yet captured)",
   "source_url": "https://www.employment.govt.nz/leave-and-holidays",
   "status": "verified-official",
   "date_checked": "2026-10-22"
  },
  {
   "country": "NZ",
   "rule": "Public holidays",
   "detail": "12 per year, paid if otherwise working day",
   "source_url": "https://www.employment.govt.nz/leave-and-holidays/minimum-leave-and-holidays-entitlements",
   "status": "official-summary",
   "date_checked": "2026-10-21"
  },
  {
   "country": "NZ",
   "rule": "Notice / redundancy pay",
   "detail": "No statutory minimum redundancy pay; notice per employment agreement",
   "source_url": "",
   "status": "secondary-unverified",
   "date_checked": "2026-10-21"
  },
  {
   "country": "AU",
   "rule": "Annual leave",
   "detail": "4 weeks paid per year (non-casual), plus an extra week for certain shift workers",
   "source_url": "https://www.fwc.gov.au/work-conditions/minimum-wages-and-conditions/national-employment-standards",
   "status": "verified-official",
   "date_checked": "2026-10-22"
  },
  {
   "country": "AU",
   "rule": "Personal/carer's leave",
   "detail": "10 days paid per year (includes sick leave); 2 days unpaid carer's leave as required; 2 days compassionate leave",
   "source_url": "https://www.fwc.gov.au/work-conditions/minimum-wages-and-conditions/national-employment-standards",
   "status": "verified-official",
   "date_checked": "2026-10-22"
  },
  {
   "country": "AU",
   "rule": "Notice of termination",
   "detail": "Employer notice by continuous service: not more than 1 yr: 1 week; >1 to 3 yrs: 2 weeks; >3 to 5 yrs: 3 weeks; >5 yrs: 4 weeks. +1 week if employee is over 45 with at least 2 years continuous service.",
   "source_url": "https://www.fwc.gov.au/documents/resources/nes-notice-of-termination.pdf",
   "status": "verified-official",
   "date_checked": "2026-10-22"
  },
  {
   "country": "AU",
   "rule": "Redundancy pay",
   "detail": "NES table by continuous service: 1-<2 yrs 4 wks; 2-<3 yrs 6 wks; 3-<4 yrs 7 wks; 4-<5 yrs 8 wks; 5-<6 yrs 10 wks; 6-<7 yrs 11 wks; 7-<8 yrs 13 wks; 8-<9 yrs 14 wks; 9-<10 yrs 16 wks; 10+ yrs 12 wks. Small business employers exempt (with exceptions)",
   "source_url": "https://www.fwc.gov.au/documents/resources/nes-redundancy-pay.pdf",
   "status": "verified-official",
   "date_checked": "2026-10-22"
  },
  {
   "country": "PH",
   "rule": "13th-month pay",
   "detail": "1/12 of annual basic salary, due by 24 Dec",
   "source_url": "https://lawphil.net/statutes/presdecs/pd1975/pd_851_1975.html",
   "status": "verified-official",
   "date_checked": "2026-10-22"
  },
  {
   "country": "PH",
   "rule": "Service incentive leave",
   "detail": "5 paid days/year after 1 year service (exclusions apply)",
   "source_url": "https://nwpc.dole.gov.ph/wp-content/uploads/2023/09/2023-08-29-Handbook-on-Workers-Statutory-Monetary-Benefits-2023edition.pdf",
   "status": "verified-official",
   "date_checked": "2026-10-22"
  },
  {
   "country": "PH",
   "rule": "Separation pay",
   "detail": "Due only for authorised causes (Labor Code Arts 283/284, renumbered 298/299); rate depends on cause; not due on resignation",
   "source_url": "https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/58107",
   "status": "secondary-unverified",
   "date_checked": "2026-10-21"
  },
  {
   "country": "IN",
   "rule": "Gratuity",
   "detail": "15 days' wages per completed year, cap Rs 20 lakh (Code on Social Security from 2025-11-21)",
   "source_url": "https://www.labour.gov.in/static/uploads/2026/01/9fb60321f0028fc2fe08d3b3d8626dd7.pdf",
   "status": "verified-official",
   "date_checked": "2026-10-22"
  },
  {
   "country": "IN",
   "rule": "Annual leave / notice",
   "detail": "Varies by state Shops & Establishments Acts and Labour Codes",
   "source_url": "",
   "status": "secondary-unverified",
   "date_checked": "2026-10-21"
  }
 ],
 "eor_pricing": [
  {
   "provider": "Deel",
   "product": "EOR",
   "price_usd_per_employee_month": "from 599",
   "billing": "per EOR employee/month; month-to-month",
   "extra_fees_or_terms": "Page claims no hidden fees; third parties report deposit + employer-liability charge (unverified)",
   "url": "https://www.deel.com/pricing/",
   "status": "verified-official",
   "date_checked": "2026-10-21"
  },
  {
   "provider": "Remote",
   "product": "EOR",
   "price_usd_per_employee_month": "from 599",
   "billing": "per employee/month",
   "extra_fees_or_terms": "No setup/onboarding fees; no standard deposit but may require refundable reserve; Remote FX rate locked per billing cycle; startups (pre-seed to Series A) 15% off EOR for first 12 months",
   "url": "https://remote.com/pricing",
   "status": "verified-official",
   "date_checked": "2026-10-21"
  },
  {
   "provider": "Oyster",
   "product": "EOR",
   "price_usd_per_employee_month": "699",
   "billing": "per employee/month; annual seat discounts available",
   "extra_fees_or_terms": "Refundable deposit required; FX conversion fee if paying in non-contract currency; startups save up to $1,200 on EOR fees",
   "url": "https://www.oysterhr.com/pricing",
   "status": "verified-official",
   "date_checked": "2026-10-21"
  },
  {
   "provider": "Multiplier",
   "product": "EOR Core",
   "price_usd_per_employee_month": "459 annual / 499 monthly",
   "billing": "per person/month",
   "extra_fees_or_terms": "+ 'compliance mandated add-ons' + implementation fee as applicable; ~11% of countries have adjusted pricing",
   "url": "https://www.usemultiplier.com/pricing",
   "status": "verified-official",
   "date_checked": "2026-10-21"
  },
  {
   "provider": "Multiplier",
   "product": "EOR Growth",
   "price_usd_per_employee_month": "519 annual / 559 monthly",
   "billing": "per person/month",
   "extra_fees_or_terms": "As above",
   "url": "https://www.usemultiplier.com/pricing",
   "status": "verified-official",
   "date_checked": "2026-10-21"
  },
  {
   "provider": "Rippling",
   "product": "EOR",
   "price_usd_per_employee_month": "quote only",
   "billing": "custom quote",
   "extra_fees_or_terms": "A $499 reference figure appears in third-party reviews - UNVERIFIED (https://thebesteor.com/eor-reviews/rippling/)",
   "url": "https://www.rippling.com/pricing",
   "status": "verified-official",
   "date_checked": "2026-10-21"
  },
  {
   "provider": "Pebl (formerly Velocity Global)",
   "product": "EOR",
   "price_usd_per_employee_month": "399",
   "billing": "/month per employee; 'get a clear quote'",
   "extra_fees_or_terms": "Final price quote-confirmed",
   "url": "https://hellopebl.com/eor-pricing/",
   "status": "verified-official",
   "date_checked": "2026-10-21"
  },
  {
   "provider": "Playroll",
   "product": "EOR",
   "price_usd_per_employee_month": "from 399",
   "billing": "per month, no minimum commitment",
   "extra_fees_or_terms": "Refundable security deposit = 1 month's salary; statutory costs billed separately. Local-currency prices shown (page text garbled - confirm): NZD 679, AUD 619, INR 37,559",
   "url": "https://www.playroll.com/pricing/employer-of-record",
   "status": "verified-official",
   "date_checked": "2026-10-21"
  },
  {
   "provider": "Skuad (Payoneer Workforce Management)",
   "product": "EOR",
   "price_usd_per_employee_month": "from 199",
   "billing": "per employee/month",
   "extra_fees_or_terms": "Volume discounts",
   "url": "https://www.skuad.io/pricing",
   "status": "verified-official",
   "date_checked": "2026-10-21"
  },
  {
   "provider": "Atlas HXM",
   "product": "EOR",
   "price_usd_per_employee_month": "from 599 platform fee",
   "billing": "per employee/month",
   "extra_fees_or_terms": "+ Local Employer Services (LES) blended rate + FX (OANDA spot + disclosed markup) + benefits; NGO pricing from $399; pricing dated 2026-08-17 on page",
   "url": "https://www.atlashxm.com/pricing",
   "status": "verified-official",
   "date_checked": "2026-10-21"
  }
 ]
}