Vatou has published the dev notes for v0.27. The update is not live yet, and the notes are a working copy: numbers and whole entries can still change before release. Here is what matters, with shots from the test server and before and after maps built from the map data of the live and test servers. Where the test server already shows something different from the notes, we say so.
Original notes: Dev Notes v0.27
The job market is gone. Companies run on employees you hire.
Party ethics are replaced by 7 government types.
The notes turn item offers into auctions. Since 20 October the test server shows fixed prices again.
Strategic resources pay a daily income instead of a production bonus. Specialization and deposits are gone.
The map grows from 726 to 742 regions, and the Maldives join as a new country.
Everyone gets a free skill reset and a free company move.
The developers' reason: 70% of players had no workers, and most of those who hired some lost money.
Each company gets 3 new candidates every day at 00:00 UTC. Hiring costs 10 energy. A new set of candidates costs 10 energy the first time, then doubles each time.
The Break Room sets how many employees a company can have: level 1 allows 1, level 2 allows 2, level 3 allows 3. Level 2 now costs 20 steel (was 10), level 3 costs 80 steel (was 20).
Wages are paid automatically every hour. If the money does not cover an hour, nobody works that hour.
You can still work your own companies yourself, for 10 energy.
Three stats: Production, Luck and Responsibility. Each starts at 1 to 4.
50% come with a trait. There are 53, for example Loner (+100% when working alone) or Sociable (+25% per coworker).
Training Potential 3 to 10, starting age 18 to 45. They age one year per day and ask to retire from 65.
Each hour an employee makes Production ÷ 4. Your Management, their happiness, their tool and time on the same good (+1% per day, up to +20%) push that up.
Happiness starts at 50. Each point above or below changes output by 1%. Full storage, missed pay, taxes, moves and battles drag it down. Neglect never pushes it below 25.
Only a Xenophobe working with other nationalities can quit. Battles in their region carry a 1% risk of death.
Training: once a day per employee for 10 energy. You pick 1 of 3 cards (a stat boost, a lower wage, a new or removed trait, more Potential). Each draw uses 1 Potential.
78 events, such as a stray cat or a rival's job offer. With 3 employees you get about one a day. After 36 hours without a decision, the default option applies.
Tools: 6 types, from +3% (Common) to +65% (Mythic), lasting about 500 work hours. Each work hour has a 0.1% chance per Luck point to find one, up to 2%. They cannot be traded.
Working for other players is now only possible as a manager. Each company has one manager position, and whoever applies is hired at once.
A manager adds +2% production per Management point, up to +22%. Together with the owner's Management that is at most +44%.
The wage is collected every hour, minus manager tax. After hiring, neither side can end the contract for 24 hours.
On the test server, open positions sit in the market under Jobs. Each card works out what the position pays per hour at your Management level.

One free reset for everyone.
Entrepreneurship is gone, its points are refunded.
Energy: 100 + 10 per level (was 30). Production when working yourself: 30 + 3 per level (was 10).
Management no longer limits how many people you hire. It now gives +2% employee production per point.
New: Leadership, from level 10. It improves training cards and your odds in events.
This is the economy skill tree on the test server. Entrepreneurship is gone, Leadership sits at the bottom. Each level makes rare training cards a little more likely.

According to the notes, the equipment market becomes an auction house:
Length 6 hours to 7 days. The buy-now price is 100% to 160% of the item's value.
Each bid beats the last by at least 5%, plus your country's market tax. A bid in the last minute resets the timer to 60 seconds.
Only items at 100% condition. All current listings go back to their sellers.
On the test server these auctions ran until the morning of 20 October. Since then the market shows fixed prices with a buy button again, under the Equipments tab. The note above the list says the price shown already includes your country's market tax. According to the notes, the auction system is being voted on in Discord. What ships with v0.27 is not settled yet.

Party ethics are gone. Every country starts as Provisional. After the first pick, changing it by law has a 30-day cooldown. A type's limits apply right away, so a country leaves its alliance, for example, if its type does not allow one.
On the test server the country page shows the type with all its upsides and downsides, here Gambia as a Nationalist State.

Republic: double development income from your own regions, none from conquered ones. Orders cost 25% more.
Nationalist State: patriotic bonus 30% (was 20%). Sworn enemy bonus starts at 5% and grows 5% a day up to 15%. Orders 25% cheaper, development income x0.7, no alliance.
Homeland Front: +5% bunker, free orders to defend or retake your own regions, double resistance in your occupied regions. Attack orders outside cost double, no military bases.
Federation: half cost for alliance and pacts, half-price orders in allies' battles, +5% when fighting for an ally, pact bonus grows 2% a day. Patriotic bonus 15%, no sworn enemy.
Plutocracy: payroll and manager tax x1.4 (the extra comes from the game), strategic resource income x1.5. Patriotic bonus 10%.
Autocracy: no congress and no ministers, the president and vice president vote on laws. Development income x1.25, unrest builds twice as fast.
Mercenary State: double order damage (normal while the capital is occupied) at double order cost. No alliance, no pacts, no sworn enemy. An occupied capital at full resistance revolts on its own.
Parties can no longer start resistance. Open requests for it fail at no cost. The developers announce a rework of parties in the next patches.
The developers' goal: no more "move your company to the best region". Your company should do best at home.
Country specialization is removed, deposits are turned off.
Strategic resources no longer give a production or development bonus. Whoever holds one gets a daily income equal to the development of the country it originally belonged to.
Two taxes: income tax on employee wages and a new manager tax on manager pay. The manager tax starts at the current income tax rate. The tax on working yourself is gone.
Each percent of income tax costs employees 0.1 happiness.
For conquered regions, the original owner gets 10% of the income tax.
A free company move for everyone, to bring companies home.
Wages leave the game. The developers want to watch the money supply over the next weeks and adjust it to avoid deflation.
On the test server the country page breaks down the estimated daily income: development, strategic resources, both taxes and the government type bonus. Here Mexico as a Plutocracy.

Polls in articles: 2 to 10 answers, open from 1 hour to 7 days. Votes are public.
Skill presets: save 3 builds, 10 with premium.
Save articles (new Saved tab) and pinned articles in News.
Pumpkin Head helmet until 1 November.
Daily reward on day 7: 50 money instead of 35. Premium opens 50 cases at once instead of 10.
Wooden cases: rarer cases hold more (Epic 160 to 260 production points), and the odds shift slightly toward the rare ones.
MU help gives the helper +1 health. A company can change its product without emptying its storage.
Fixes, among others: eating works again when you are only 1 hunger point short. Mercenary contracts pay out at the end of a round. Elections without candidates keep the president.
742 regions instead of 726, and the Maldives are a new country. Regions that are only renamed keep their owner, development and companies. 16 regions are new, 31 are renamed, 35 links are added and 71 removed. The removed links stay open for 10 days after the update.
Capitals move: Cyprus to Southern Cyprus, Ghana to Eastern Ghana, Sudan to Khartoum, the USA to Virginia.
The maps compare the live server with the test server (as of 20 October). Green is a new region, orange a renamed one, blue one where only the border changes. Red dashed links are removed, green ones are added.

Almost every region in Brazil gets a new name, and Tocantins is new. In Argentina, Córdoba and Catamarca are new, and Comahue now links Buenos Aires, Mendoza, Santiago and Temuco. Patagonia loses its links there in return. Chile gets Magallanes y Antártica Chilena and Rapa Nui (not in the picture), Peru gets Loreto.

Karnataka and Andhra Pradesh and Telangana are new, the rest is renamed and redrawn. Watch the names: the old Madhya Pradesh is now called Rajasthan, and the old Haryana is now Madhya Pradesh.

Libya gets Benghazi and new names: Tripoli, Fezzan, Jabal al Akhdar and Kufra. In Sudan, Khartoum (the new capital), Port Sudan and South-Eastern Sudan are new. Northern Sudan loses seven links, among them to Makkah, Amhara and Upper Nile. Cyprus is split, its capital is Southern Cyprus.

Four regions become five: Seoul, Gangwon (new), Chungcheong, Gyeongsang, and Jeolla and Jeju Island. New routes run from Gyeongsang to Kyushu and from Jeolla to Eastern China.

The old Atlantic coast is split into New England and Virginia, and Virginia is the new capital. Northern USA is now called Midwest. The area of the old American Pacific Coast goes into Northwestern and Southwestern USA, while the dev notes list the name as renamed to Virginia. The US Pacific Islands in the Pacific are new. Alaska now hangs off Northwestern USA and Hawaii off Southwestern USA, both used to hang off the American Pacific Coast. Hawaii also loses its links to Antofagasta, Trujillo, North Island, Papua and Tohoku.

New routes: Faroe Islands to Vestlandet, Hiiu & Saare to Western Finland, Pomerania to Skåne & Halland, Brittany and Cayenne to the Azores, Souss-Massa to Madeira and Zurich to Bavaria. In return, Faroe Islands to Svalbard and Brittany to Cayenne are among the links removed.
Source: Dev Notes v0.27 by Vatou. Maps: our own analysis of the public map data of the live and test servers.