| Country | New development | Further reading |
| Australia | On 29 September 2023, the Australian Tax Office released tax rates for individual taxpayers by residency status for tax purposes for 2024 back to 1984. | Australia 1.1 |
| The Fair Work Legislation Amendment (Closing Loopholes) Bill 2023 was released on 4 September 2023. Under Part 15 'Definition of employment', s 15AA explains the rules on determining the ordinary meanings of employee and employer. | Australia 1.1 |
| Australia launched a public consultation on payday superannuation implementation under which employers will have to pay superannuation contributions at the same time as salary and wages. The consultation closes on 3 November 2023. | Australia 1.1.3 |
| Brazil | On 29 September 2023, the Brazilian Ministry of Social Security released the reviewed Accident Prevention Factor (FAP) index for 2024. Such index is used to determine the monthly employer's social security rate. | Brazil 1.4 |
| Brazil's Ministry of Foreign Affairs announced the entry into force of the social security agreement between Brazil and India. The agreement will take effect as from 1 January 2024. | Brazil 6.1.2 |
| Canada | On 14 September |
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