Bermuda has published the Payroll Tax Rates Amendment Act 2026, which was assented (enacted) on 29 September 2026. As previously reported, the Act reverses the reduction in the employer payroll tax rate for employers with annual payroll below BMD 200,000, which was reduced from 1.0% to 0.5% by the Payroll Tax Amendment and Validation Act 2026 with effect from 1 April 2026. The Payroll Tax Rates Amendment Act 2026 increases the rate back to 1.0% for the tax period October to December 2026 an…