Legislative Updates in Global Benefits

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Australia: Deliberate non-compliance that affects employee pay or mandatory benefits becomes a criminal offense starting 1 January 2025 

Belgium:

• Reference emission rates to evaluate employer-provided vehicle benefits set by decree
• Threshold for the validity of employees’ contractual training clause increased
• Occupational pensions’ minimum guaranteed rate of return increases to 2.5%
• Tax-exempt flat-rate reimbursement ceiling for employees’ use of own vehicle for work purposes increases

Brazil: Employers must identify and manage psychosocial risks

Canada:

• Manitoba extends the period of unpaid leave for serious illness or injury
• Federal government proposes public disclosure requirements of pension plan investment features
• Universal single-payer pharmacare program established for contraceptives and diabetes treatment
• Ontario opens consultation on regulatory framework for variable life benefits

Colombia: Employees receive paid foster family-related leaves, social benefits, and protections

Ireland: Maternity leave entitlement may be postponed due to serious health condition

Netherlands: Proposal to pause maximum pensionable salary indexation for two years to result in pension accrual reduction

Portugal: 2025 retirement age and pension discount factor for early retirements set by decree

Singapore: Mandatory paternity leave duration increases and voluntary parental leave entitlement introduced

United Kingdom: Most advisory fuel rates for use of company car decrease

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Belgium: Large employers must complete the 2024 Federal Commuter Survey 

Brazil: Pension regulator issues model DC plans and membership agreement to accommodate auto-enrollment of new employees 

Canada:

• Ontario amends sick leave eligibility criteria and extends occupational and safety requirements to remote workers
• Alberta pension plan filing fees increased 

China: Two new statutory holidays introduced starting 2025, and 2025 official schedule of statutory holidays released 

Colombia: Ministry of Labor releases guidance on preventing, identifying, and addressing harassment and discrimination of LGBTIQ+ employees

France: The 2024 national interprofessional agreement to stimulate employment of experienced employees

Indonesia: Law enhances family-related leave entitlements 

Norway: Government considering proposals to reform annual leave system 

Philippines: 2025 Statutory Holidays confirmed by Presidential Proclamation 

Spain: Constitutional Court rules biological mothers in single-parent families able to extend leave beyond the maximum maternity leave duration 

United Arab Emirates: Government urges employers to register for the voluntary savings scheme as an alternative to making mandatory end-of-service contributions 

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Australia: Plug-in hybrid electric vehicles not considered a zero or low emissions vehicle under fringe benefits tax law starting 1 April 2025 

Belgium:

• Tax-exempt flat-rate reimbursement ceiling for employees’ use of a private vehicle for work purposes decreased. Overpayments must be justified by actual expenses to remain tax-exempt
• Dated and signed notice of 2025 statutory holidays must be displayed at workplaces by 15 December 2024

Canada: Retraite Québec adds new section to its website to support incorporation of ESG factors in supplemental plan administration 

China: Zhejiang province increases statutory employer-paid marriage leave by 10 days 

Colombia: Introduction of a statutory employer-paid marriage leave proposed 

France: New permissible reasons for employee savings plan withdrawal added by decree 

Spain: 2025 Statutory Holidays set by Labor Directorate 

United Kingdom:

• Equality and Human Rights Commission publishes new guidance for managers on hybrid working of employees with disabilities
• Employment Rights Bill to reform employee protections and rights is under parliamentary review 

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Canada:

• Nova Scotia to extend the duration of short-term disability leave in some cases, and introduce long-term disability leave
• Ontario opens consultation on the role of Preferred Provider Networks in employer-sponsored drug insurance plans

Chile: Salary Equity Bill to create new reporting requirements 

China: Gradual increase in statutory retirement age affects employers 

India: West Bengal issues guidelines inter alia requiring bonuses be paid by 30 September 2024, with focus on certain sectors including IT, hospitality, and security services 

Ireland: Employer-paid sick leave entitlement increases as of 1 January

Mexico: Mandatory rest day to be granted on 1 October in 2024 

Poland: Proposal to modifying years-of-service calculation method to increase certain employees’ annual leave benefits 

Singapore:

• Government plans to increase the mandatory paternity leave duration, and increase voluntary parental leave entitlement
• 2025 statutory holiday dates set by Ministry of Manpower 

Spain: New gender representation requirements at boardroom and senior management level 

United Kingdom: Guidance on employers’ mandatory duty to take reasonable steps to prevent sexual harassment released ahead of amendments to the Equality Act

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Argentina: Drawing on maternity leave made more flexible as part of labor reforms 

Canada: Ontario releases draft regulatory framework for target benefit pension plans 

Colombia: Proposed labor reforms to increase paternity leave duration and to extend eligibility for adoption-related maternity and paternity leaves to same-sex couples 

Hong Kong: Employers must take precautions against employee heat strokes 

Israel: Employer payments during sick leave no longer require a medical certificate 

Poland:

• New government childcare benefits potentially supporting employers offering childcare services
• Draft law to increase maternity leave for premature births and cases of infant’s hospitalization 

Russia: Overtime pay rate must be calculated based on employees’ full compensation, including any incentive payments 

Slovakia:

• Local business trip meal allowances increase, triggering increases in minimum non-travel-related meal voucher and allowance amounts
• Beneficiaries of employee recreation allowances become more inclusive, starting 2025 

United Kingdom: Most advisory fuel rates for use of company car decreased 

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Australia: Superannuation to be paid on government-funded paid parental leave 

Belgium

• Tax-exempt flat-rate reimbursement ceiling for employees’ use of own vehicle for work purposes increased
• Sports and culture voucher regulations aligned with those of meal voucher and eco-checks
• Occupational pensions’ minimum guaranteed rate of return increase pending official announcement 

Brazil: Mental Health Promoting Company Certificate established 

Canada

• Pregnancy loss, bereavement, adoption and surrogacy leaves, and social benefits introduced for employees in federally regulated industries
• New Québec supplemental pension plan regulations introduced
• Québec Law 15 introduces new obligations on health and life insurers 

Colombia: Government increases incentives to employ certain population groups, and introduces incentives specific to individuals with a disability 

Hong Kong: Proposal to diversify boards, and to strengthen board independence and transparency released for consultations 

Ireland: Parent’s leave increased by two weeks, from 1 August 2024 

Kenya: Expected increase in tax-exempt benefit limits now uncertain, despite being passed by Parliament 

Netherlands: Bill to introduce paid bereavement leave submitted to Parliament 

South Africa: Earnings threshold above which certain employment entitlements no longer apply is increased 

South Korea: Government program supports employees covering for coworkers’ short-time work for childcare 

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Belgium:

• Maximum tax-exempt home office allowance increased
• Maximum annual tax-exempt cycle-to-work allowance retroactively increased
• Tax-exempt mobility allowance limit increased by more than 22%, starting 1 July 2024 

Canada:

• 2024 Federal Budget to introduce right to disconnect
• Federal government launches consultation on planned amendments to the Employment Equity Act 

Czech Republic: Proposed amendments to the Labor Code include parental leave employment protection 

France: Planned replacement of parental leave by new birth leave under consultation 

India:

• Anticipated implementation of labor reforms likely to impact the components of employees’ remuneration packages
• Karnataka exempts IT/ITES employers from the Industrial Employment (Standing Orders) Act for another five years 

Ireland: Automatic Enrollment Retirement Savings System Bill 2024 proceeding according to a fast-track legislative process 

Spain: Government approves proposal to end automatic termination of employees with permanent disability 

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Canada:

• Ontario to align statutory leave duration with Employment Insurance sickness benefit entitlements
• Ontario’s Bill 190 to amend sick leave eligibility criteria and extend occupational and safety requirements to remote workers
• British Columbia Financial Services Authority releases 2024/25 regulatory roadmap
• Employer allowances for employees’ use of personal vehicle for work purposes increased

Hong Kong: Continuous contract requirement to be relaxed, expanding statutory benefits and protections to more employees

Japan: Employers with more than 50 employees must enroll certain part-time employees in social insurance

Malaysia: The scope of application of workplace health and safety obligations expanded to all employers, and new obligations apply

Netherlands: Government to encourage agreements between healthcare providers and health insurers

Singapore: Government issues mandatory Tripartite Guidelines on Flexible Work Arrangements

South Africa: New law introducing universal health insurance will progressively reduce private insurance needs

United Kingdom: Personal Independence Payment program to overhaul the disability benefits system, public consultations launched

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Belgium: Employees receiving fertility or medically assisted reproduction treatment entitled to new protections

Canada:

• A national drug insurance program framework under review by Parliament
• Manitoba to extend unpaid long-term disability leave from 17 weeks to 27 weeks

Colombia: Reduction in working time without a reduction in pay introduced by law

Denmark:

• Additional 13 weeks of leave for each parent in all cases of multiple births enters into force
• Ministry of Employment issues new Guidance on the Discrimination Act

France:

• Accrual of annual leave during sick leave entails new employer obligations
• Proposed menstrual leave, remote work entitlement for dysmenorrhea, and miscarriage leave rejected by Parliament
• Tax-exempt flat-rate mileage allowance for employees’ use of personal vehicle unchanged

South Africa: Two-pot retirement system reforms pending Presidential Assent

United Kingdom: Revenue provides guidance related to forthcoming regulations the lifetime allowance abolition

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Belgium:

• Law protecting employees undergoing fertility treatment against termination and discrimination, imminent
• Tax-exempt flat-rate reimbursement for employees’ use of own vehicle for work purposes decreases
• Legislation to align the regulatory framework of sports/culture vouchers’ with that of meal voucher and eco-checks’ approved

Brazil: Federal Supreme Court extends maternity leave rights to same-sex unions

France: New profit-sharing law to better associate employees with company performance

Indonesia: Statutory religious holiday allowances must be paid in full, allowances for Eid-al Fitr due by 3 April 2024

Ireland:

• WRC releases Code of Practice on remote and flexible working
• Legislation to align employment contracts’ retirement age and the State Pension age

United Kingdom: Amendments to family leave employment protections in cases of redundancy or restructuring introduced by law

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Australia: Enforceable employment-protected right to disconnect introduced by law

Canada

• British Columbia to launch fertility treatment program
• British Columbia’s Proposed 2024 Budget includes measures to offset the impact of inflation
• Quebec’s actuarial assumptions for 2024 DB plan valuations updated

Denmark: Parliament considering 13 weeks of leave for each parent in all cases of multiple births or adoptions

Germany: Ordinance regulates pension funds’ connection to the Central Office for Digital Pension Overview

Hong Kong: Government to relax continuous contract requirement entitling more employees to a range of rights and benefits

India: Karnataka Compulsory Gratuity Insurance Rules in force

Netherlands: CO2 registration and data reporting for work-related personal mobility enters into effect after two postponements

South Korea: Parental leave social benefits enhanced to further incentivize co-parenting

United Arab Emirates: Employees may claim unpaid dues even after signing an 'All Dues Paid' document

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Canada:

• Manitoba introduces Orange Shirt Day as a new statutory holiday
• Canadian Dental Care Plan rollout details announced

Chile: Law on the protection of maternity, paternity and family life entitles parents and carers to remote work arrangements

France: Meal voucher usage rules extended, and exemption limit increased

Italy:

• Parental leave social allowances significantly increase
• 2024 Budget Law includes tax-favorable employee benefits

Japan: Employers must provide reasonable accommodations to individuals with disabilities

Poland: Decree mandates health and safety requirements including vision correcting contact-lenses for employees using portable systems

South Africa: Government forging ahead with two-pot retirement system reforms

United Kingdom:

• New paternity leave rules to apply for children born or adopted, on or after 6 April 2024
• Government published guidance on changes to Working Time Regulations
• New ACAS Code of Practice on flexible working requests

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Australia: Right to superannuation contributions included in National Employment Standard

Belgium: New tax-exempt limits and withholding rules apply to commuting allowances

Czech Republic: Tax-exemption limits will apply to in-kind benefits, starting 1 January 2024

Germany:

• Income test limits for parental leave allowance to be reduced, starting 1 April 2024
• Increase in child sick days and related social benefits

Ireland: Employer-paid domestic violence leave in effect, starting 27 November 2023

Japan: Employers must accommodate individuals with disabilities, as of 1 April 2024

Netherlands: Standard contribution rate slightly decreased, as of 1 January 2024

Singapore: Bill ending non-residents’ participation in CPF plans under parliament review

Spain: Government proposes universal right to accumulate the one hour per day gender-neutral employer-paid statutory breastfeeding leave

United Kingdom:

• Unpaid carer’s leave scheduled to come into effect on 6 April 2024
• Employees entitled to request flexible working arrangements from day one

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Canada:

• Rollout of the Canadian Dental Care Plan imminent
• Ontario’s Working for Workers Act 2023 receives Royal Assent

Belgium:

• Larger employers must appoint a “trusted person”, as of 1 December 2024
• Formula for calculating the mobility budget introduced by royal decree

France:

• France: AGIRC-ARCCO pension point purchase price and purchase value increased
• AGIRC-ARRCO national interprofessional agreement revalues pensions, and adopts measures in line with the state pension reforms

Italy: 2024 Budget Bill includes several employment and benefits-relate provisions

Ireland: Employer-paid sick leave entitlement increases as of 1 January 

Netherlands: Timeline for transitioning to new pension system to be extended shortly

Portugal: Tax-exempt limits apply to employer-paid work from home allowances

Singapore: Duration of government-paid paternity leave and of unpaid infant care leave double

South Africa: High Court ruling extends the scope of maternity leave benefits beyond pregnant mothers

United Kingdom: Regulations clarifying employers’ annual leave pay obligations to be in force by 1 January 2024 

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Australia: Government issues guidance on flexible work arrangements for employees with disability 

Austria: EU Work-life Balance Directive transposed into local legislation

Belgium: Employers must display a dated and signed notice of 2024 statutory holidays in the workplace by 15 December 2023

Brazil: Women-friendly Company Seal to promote gender equity follows the introduction of the pay equity law

France:

• Supreme Court rules on profit-sharing benefits during therapeutic part-time work
• Supreme Court invokes EU legislation, disregarding the French Labor Code’s annual leave provisions

Netherlands: Proposed law to simplify employment of individuals with an illness or disability

Singapore:

• Tripartite workgroup to develop flexible work arrangement guidelines for 2024
• 2024 statutory holiday dates set by Ministry of Manpower

Slovakia: Business trip meal allowance increases, trigger increases in meal voucher and meal allowance amounts

South Korea: New guidance on overseas-listed stocks acquired through a stock compensation program

United Kingdom: 

• Enactment of amendments to employers’ duty of protection against sexual harassment imminent
• Law allows for a reduction in pension auto-enrolment age, and changes to the lower earnings contribution limit

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Colombia: Timeframe for mandatory breastfeeding breaks extended from 6 months to 2 years

France: Decree specifies the terms for taking and dividing adoption leave, and for combining it with family event leave

India: Supreme Court rules that maternity benefits extend beyond the end of employment agreements

Ireland: Commencement date for new employee breastfeeding break entitlements and leave for medical care purposes announced

Israel:

• Public holiday for municipal authorities’ and regional councils’ elections must be observed on 31 October 2023
• Regulation restricts managers’ insurance plan deposits

Mexico: Doubling of employees’ annual leave bonus, and introduction of paid family care leave proposed

Netherlands: 

• Continued wage payment obligations to AOW-aged employees during sick leave reduced
• Government’s 2024 Budget Plan and Tax Proposal released

United Arab Emirates

• DIFC proposed amendments to require contributions to Qualifying Schemes for GCC employees
• Government adopts new private sector end-of-service benefit system

United Kingdom: Flexible Working Bill receives Royal Assent

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Brazil: Minimum mandatory coverage for cancer and multiple sclerosis treatment amended as of 1 September 2023

Belgium: Protected criteria expanded, concept of multiple discrimination introduced, and potential sanctions intensified

Denmark: Parents of twins to become entitled to additional leave

France: 

• Miscarriage-related sick leave benefits and employment protection measures introduced by law
• Exemption limit of the employer's share of a meal voucher’s value increases again
• New leaves and protections for families of children affected by a long-term serious illness or disability

Germany: Legislation to abolish psychiatric assessment requirements for name and gender changes

Hong Kong: Abolition of the Mandatory Provident Fund offsetting arrangement effective date announced

Italy: In-kind benefit tax-exemption limit for employees with dependent children significantly increased

Netherlands: Government launches pension reforms’ major public information campaign

Singapore: Government announces 1 September 2023 as a public holiday

South Africa: Lower house of parliament approves the National Health Insurance Bill paving the way for universal health insurance

Taiwan: Early term miscarriage-related sick leave may no longer affect an employee’s attendance bonus

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Australia:

• New law increases unpaid parental leave and supports shared childcaring responsibilities
• Increased frequency of superannuation contribution payments proposed
• High-income threshold increased by 3.4% affecting guarantee of annual earnings

Canada: Duration of leave for the death or disappearance of a child increased by 50%

Chile: Legislation introduces gradual reduction in working hours and other family-friendly provisions

Indonesia: Employers must comply with new workplace sexual violence requirements

United Arab Emirates: Scope of Emiratization expanded to include smaller employers in certain sectors

United Kingdom: 

• Government publishes ethnicity pay reporting guidance
• Duration of redundancy protection related to maternity, adoption, or shared parental leave extended
• Government announces plans to amend paternity leave legislation
• SAYE option plans become more attractive as their bonus rates will be automatically adjusted to Bank of England base rate changes

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Australia: Reporting to Workplace Gender Equality Agency amended

Belgium:

• Proposed legislation to allow for the transfer of unused parental leave entitlements to a surviving spouse or partner
• Certain companies may award a tax-favorable purchasing power bonus to their employees through 31 December 2023

Canada:

• Nova Scotia restricts the ability of provincially regulated employers to request a medical certificate from absent employees
• Ontario employers aware of opioid overdose risks must have naloxone kits in the workplace

France:

• Proposed Law to extend mandatory profit-sharing mechanisms to smaller companies
• Proposed law to introduce paid menstrual leave and miscarriage leave
• Temporary tax incentives for private use of employer-provided electric vehicle extended

India: Tax-exempt limit for payments in lieu of unused annual leave upon retirement or resignation increased 

Netherlands: Documenting employees’ opinion in a reintegration action plan becomes mandatory

Poland: Proposed pan-European individual pension product law under parliamentary review

South Africa: Law shifts self-set workforce equity goals to enforceable government-set targets

Singapore: Foreign national employees’ mandatory medical insurance coverage enhanced, starting 1 July 2023

United Kingdom: New entitlement to unpaid carer’s leave introduced by law

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Australia: Minimum superannuation guarantee rate increases by 0.5%, starting 1 July

Belgium: Annual leave interrupted for certain reasons, including illness, can be carried over, starting 2024

Brazil: Employers must include employees’ racial and ethnic classification in documents specified by law

Canada: British Columbia’s Pay Transparency Act entails employer obligations and prohibitions

European Union: European Parliament and the Council adopt the Pay Transparency Directive

Ireland: Public hospital in-patient fees abolished

Netherlands:

• Pension reforms shifting all supplementary pensions to flat-rate contribution DC plans approved by Senate
• Bill to control labor market discrimination under Senate review

Spain:

• Law introduces new paid sick leave provisions, including menstrual leave
• Sick leave monitoring and administration rules amended

United Arab Emirates: MoHRE announces Emiratization target-related penalties

United Kingdom:

• Statutory neonatal care leave and pay approaching parliamentary approval
• Bill to extend the duration of protection from redundancy for employees taking maternity, adoption, and shared parental leave
• Government opens online consultation on reforms that include proposed changes to annual leave entitlements and pay

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Australia: Scope of eligibility for flexible working arrangements expanded

Chile: New paid leave for parents of children on the autism spectrum introduced by law

India: Eligible employees may apply for EPS contributions based on uncapped pay via the recently launched online system until 3 May 2023

Indonesia: Employers must pay the religious holiday allowance in full starting with the 2023 Eid al Fitr

Ireland:

• Provisions of the EU Work Life Balance Directive transposed into local legislation
• Employer guidance on reportable tax-exempt benefits issued by Revenue

Poland: EU Work Life Balance Directive transposed into local legislation

Peru: Bill proposes leave for dysmenorrhea or menstrual discomfort

Türkiye: Statutory retirement age criteria abolished; government incentivizes rapid rehiring of retiring employees

United Kingdom: Employment Tribunal awards for injury to feelings and psychiatric injury increased by up to 14%