04:05 APAC
Asia Briefing from Dezan Shira & Associates
Vietnam Vietnam’s personal data protection regime entered a more stringent phase from January 1, 2026, with Decree No. 356/2025/ ND-CP in effect. Replacing Decree 13, the new regulation operationalises the Law on Personal Data Protection by expanding extraterritorial reach, sharpening data classifications, and introducing audit-ready compliance obligations for companies processing personal data of Vietnamese citizens. A key change is the clearer distinction between basic and sensitive personal data, with the latter now explicitly covering financial information, biometric identifiers, precise location data, health records, and
China Chinese New Year 2026 will once again pose operational and workforce challenges for companies in China, as extended leave, labour mobility, and payroll compliance pressures converge around the Spring Festival period. In 2026, the statutory holiday runs from February 15 to 23, with February 14 and February 28 designated as adjusted working days. Beyond factory shutdowns and reduced staffing, the holiday period is a peak risk window for employee turnover, delayed post- holiday returns, and payroll complexity. Decisions made ahead of the holiday regarding bonus payments, staffing coverage, and contingency planning can significantly impact workforce stability and
operational continuity into the first quarter. Overtime compliance is a key consideration for businesses operating during the holiday. Under the standard working hour system, work performed on statutory public holidays requires payment of at least 300 per cent of normal wages, while work on rest days that cannot be rescheduled requires at non-fixed working hour systems, with regional variations adding further complexity. China Briefing from Dezan Shira & Associates outlines the applicable overtime rules, calendar specifics, and practical steps employers can take to manage payroll and workforce risks during 2026’s Spring Festival period. least 200 per cent. Rules differ under comprehensive and
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GLOBAL PAYROLL MAGAZINE ISSUE 20
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