Legislative Updates in Global Employee 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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