Compliance change tracker
A plain-English tracker for Nigeria, India, the United Kingdom, and the United States. Subscribe to jurisdictions to get notified when we publish new updates.
What changed
Nigeria's national minimum wage was raised to ₦70,000 per month in 2024. Payroll structures, allowance breakdowns, and statutory remittance records should reflect the new floor.
Who is affected
Employers with Nigerian employees in junior, hourly, clerical, factory, retail, or support roles whose base pay is near or below the new minimum.
What changed
NSITF (Nigeria Social Insurance Trust Fund) administers the Employees' Compensation Scheme requiring 1% of total monthly payroll. Enforcement attention has increased for employers missing registration or remittance.
Who is affected
All Nigerian employers — NSITF coverage is broad and covers workplace injuries. Unregistered employers face liability without coverage.
What changed
PenCom requires 18% minimum pension contribution (10% employer, 8% employee) for employers with 3 or more staff. Group life insurance under pension rules must be current. Many employers have gaps in RSA collection or remittance reconciliation.
Who is affected
Private-sector employers with 3 or more Nigerian employees. Non-compliance risks employee trust issues and regulatory exposure.
What changed
Distributed teams in India need clearer state-aware leave, holiday, payroll, and contract controls as remote hiring expands across states with different Shops and Establishments rules.
Who is affected
Companies hiring employees across multiple Indian states or transitioning contractors to employees.
What changed
Provident Fund (12% employer + 12% employee on basic wage) and ESIC (3.25% employer + 0.75% employee for covered employees) have strict remittance deadlines. Late payments attract interest and penalties. New joiners must be enrolled within prescribed timelines.
Who is affected
All Indian employers above PF/ESIC threshold headcount. Remote-first companies often miss enrolment deadlines for new hires.
What changed
UK employment tribunal decisions continue to emphasise fair process, documented consultation, and protected-characteristic checks. HR teams should review discipline, grievance, redundancy, and dismissal workflows.
Who is affected
UK employers managing performance exits, misconduct investigations, grievances, long-term sickness, or redundancy situations.
What changed
The Employment Rights Bill 2025 introduces significant changes including day-one unfair dismissal rights (removing the two-year qualifying period), new flexible working provisions, and enhanced protections. Employers should review probation clauses, dismissal procedures, and offer letters.
Who is affected
All UK employers. Particularly affects organisations relying on probationary-period flexibility and those with high employee turnover.
What changed
The Pensions Regulator continues to increase compliance oversight. Employers must auto-enrol eligible workers from the first day of employment and maintain accurate contribution records. Postponement windows and opt-out processes must be properly administered.
Who is affected
All UK employers with at least one eligible employee. High-risk areas include recent joiners, part-time staff, and employees approaching the earnings threshold.
What changed
US employers hiring across state lines need policies handling leave, wage statements, final pay, PTO payout, and restrictive covenant differences that vary significantly by state.
Who is affected
Remote-first or multi-state US employers using a single national handbook or offer template.
What changed
The Department of Labor's updated FLSA salary thresholds for exempt employees mean some previously exempt salaried workers may now qualify for overtime. Employers should audit classification and pay levels for all salaried exempt roles.
Who is affected
US employers with salaried employees who may fall below the updated minimum salary threshold for overtime exemption.
What changed
Pay transparency requirements — including salary range disclosure in job postings — now apply in California, New York, Colorado, Washington, and other states. Requirements vary by employer size, location, and role type.
Who is affected
US employers posting jobs in covered states, including remote roles that employees in those states could fill.