Türkiye

Mandatory and voluntary employee benefits in Türkiye range from health insurance and unemployment insurance to sick leave, from lunch vouchers, gift vouchers/cards, roadside assistance, achievement awards, and training allowances.

Today, companies offer their employees the freedom to choose from multiple benefits suiting their needs or likes. This type of benefit is called Flexible Fringe Benefits, and they include the following.

Leaves – paid leave days, maternity/paternity leave, casual leaves, parental leave, adoption leave, career breaks, additional severance pays, and additional paid leave.

Insurance – private health insurance. life insurance. long-term/permanent disability insurance, personal accident insurance, check-up/health screenings, and individual pension plans.

Allowances/Discounts – reimbursement of moving costs, covering the costs of training, discounts on company products, sports or social club membership, canteen or lunch vouchers, company loans, company cars, company credit cards, work clothes allowances, and benefits like dry cleaning vouchers.

Flex Work – flexible working hours, home office.

Child/Personal – childcare, consultancy on career, financial or personal matters.

This information about mandatory and supplemental employee benefits in Türkiye comes from Asinta’s Central and Eastern European Partner, the GrECo Group.

Nothing on this country page is intended to be legal, financial, or tax advice, and readers are advised to consult with their appropriate advisors regarding any legal, financial, or tax implications this information may address.

Kosovo

Public Health System – The public health system is not mandatory, meaning employers or employees are not required to make medical contributions. However, a law requiring mandatory health insurance was introduced in 2014 but has not been implemented.

Private Health System – Private companies and high-income individuals prefer this coverage. Three foreign health carriers operate in Kosovo: Austrian companies (Uniqa and VIG) and Slovenian (Sava), offering specialized and flexible services.

Life Insurance & Personal Accident – The life insurance market in Kosovo is underdeveloped, with only €5 million in premium income and two foreign-owned companies. Poor economic conditions and a lack of awareness about insurance benefits hinder the market.

Pension – Kosovo’s pension system consists of three pillars:

First Pillar: State scheme for old age and incapacity to work at age 65.

Second Pillar: Mandatory individual pension savings with a 5% contribution from employer and employee.

Third Pillar: Voluntary private pensions allow additional contributions of up to 15% of salary.

GrECo provided this information about employee benefits in Kosovo. If you need support with your benefits in the country, please contact Asinta, and we will connect you with the local experts at GrECo.

Nothing on this country page is intended to be legal, financial, or tax advice, and readers are advised to consult with their appropriate advisors regarding any legal, financial, or tax implications this information may address.

Vietnam

Mandatory employee benefits and insurance (government schemes)

All registered companies and organizations in Vietnam subscribe to the compulsory Social and Health Insurance schemes under the following regulations.

Social Insurance Law 2014, Government Social Insurance Benefits – includes allowances for sick leave, maternity leave, pension and death gratuity.
Law on Health Insurance 2008, on amendments 2014 & Decree no. 105/2014/ND-CP – includes health coverage for a variety of in and out-patient care and is subject to exclusions.
Law on Occupational Safety and Hygiene 2015 – includes varying benefit levels depending on the degree of occupational injury or disease.

Please note that the new Social Insurance Law and Health Insurance Law will take effect on July 1st, 2025; thus, the above information may be changed when the new Laws are enacted.

Supplementary employee benefits in Vietnam (employer-sponsored, commercial)

Workers’ Compensation

Employer-sponsored workers’ compensation insurance (WCI) is designed to back up the employers’ liability under the current Labor Code and Law No. 84/2015/QH13 on Occupational Safety and Hygiene. Most companies will purchase this insurance to meet the mentioned limit or perhaps offer an enhanced benefit (this dovetails with the Law on Occupational Safety and Hygiene).

Group Medical Insurance

A Hospitalization and Surgical Insurance Scheme covers hospital charges and surgical and medical expenses arising from hospital confinement due to sickness, disease, or accident. The outpatient section reimburses medical expenses incurred in a physician’s clinic.

Group Life Insurance & Critical Illness Insurance

Group Life Insurance & Critical Illness Insurance is now fast becoming a popular and essential component of a good employee benefits package for many organizations in the country.

Travel Insurance

Business travel insurance can be obtained in two ways in Vietnam:

1. Per-trip coverage: You can declare and insure each business trip individually before traveling.

2. Annual policy: You can opt for an annual policy that automatically covers all your business trips throughout the year.

Group Voluntary Pension Plans

There are limited voluntary pension plan providers in our market, and there are two ways to participate in voluntary pension funds in Vietnam. Both options aim to supplement the state pension system and offer Vietnamese workers additional ways to save for retirement. The main difference lies in the type of company offering the service and the specific regulations governing each option.

This information about employee benefits in Vietnam is provided by Aegis Insurance Brokers, Asinta’s employee benefits consulting Partner in Vietnam.

Nothing on this country page is intended to be legal, financial, or tax advice, and readers are advised to consult with their appropriate advisors regarding any legal, financial, or tax implications this information may address.

Disclaimer: This information does not constitute in any way any legal advice or consultation nor is it intended to lead to any solicitation of business to the company. We and/or our affiliates shall be held harmless from any liability of any kind including but not limited to losses, liabilities, costs, or expenses of any kind, whether direct or indirect, consequential, compensatory, incidental, actual, exemplary, punitive, any loss of business, revenues, profits, data, use, goodwill or other intangible losses arising out of the use, reference to, or reliance on these information or any of the content contained herein. The information contained herein is based on sources we believe reliable, but we make no representation or warranty as to its accuracy. We shall have no obligation to update this publication and shall have no liability to you or any other party arising out of this publication, or any matter contained herein.

Argentina

Mandatory employee benefits in Argentina (government and employer)

The Social Security System is particularly relevant as it is one of the main instruments of state social policy. Its share of the budget reflects its importance, as the corresponding item has been one of the main ones within the country’s public social expenditures (between 34% and 38% since 2003), together with education and health.

In Argentina, there is a Unified Social Security System (SUSS), which has different components:

The pension or retirement system (currently the Integrated Retirement System, SUSS)
The Integrated Retirement and Pension System or SIJP), which is the main component
A subsystem of subsidies and family allowances
The unemployment benefits component

Employers must provide the following employee benefits in Argentina:

Workers’ Compensation – A compulsory insurance, which Laws 24.557 and 26.773 cover, and must be purchased by employers. All employees are covered for work-related accidents through coverage with an insurance company that includes “in-itinere” (on the way) insurance.
Mandatory Group Life – Insurance cover established by Presidential Decree 1.567/74 covers all legally registered employees. It covers death by any cause.
Childcare rooms – All organizations employing 100 or more employees must provide childcare spaces during the working day for children between 45 days and 3 years of age who are in the worker’s care.

Supplementary employee benefits in Argentina

Employers offer additional benefits to their employees through a defined contribution pension system, group health insurance plans, group life insurance plans, and a group personal accident insurance plan. The defined contribution pension plans are not too prevalent in Argentina because of the robust presence of the public pension system that we describe above.

Private Health Insurance – 10.000 to 12.000 ARS monthly for employee-only cover (the age, extent of cover, and medical history can also impact the cost)
Supplementary group life – These policies cover employees against death and/or permanent disabilities caused by accidents or illness. Additional coverage extensions, such as organ transplants and others, are also available on the market.
Pension plans – Although not widespread, these plans are designed to complement state-administered retirement programs (which are usually insufficient to maintain decent living standards).

Nothing on this country page is intended to be legal, financial, or tax advice, and readers are advised to consult with their appropriate advisors regarding any legal, financial, or tax implications this information may address.

Chile

Employee benefits in Chile

Retirement Benefits

Employees in Chile must join a private pension fund (Aseguradora de Fondos de Pensiones, AFP), to which mandatory contributions are made. Employers do not contribute to the retirement program but contribute 3% to other mechanisms (2.8% for the Individual Unemployment Account and 0.2% to the Solidarity Unemployment Fund).

In January 2025, the Chilean Congress agreed to increase employers’ contributions to their workers’ pensions. This increase was achieved with the approval of the Pension Reform. The new contribution is 8.5% of the worker’s taxable remuneration. This percentage is distributed as follows: 4.5% to the individual capitalization of the worker, 1.5% to the contribution with protected profitability, and 2.5% to Social Security

Cash Sickness Benefits

Chilean labor law does not limit the duration of sick leave. The medical authority treating the employee determines the duration. Cash sickness benefits are paid through the National Health Fund (FONASA) or the Private Medical Fund (ISAPRE) chosen by the employee.

Medical Benefits

The health system in Chile is complex and expensive for those who want to opt for premium coverage. For this reason, the government has prioritized systems that protect the inhabitants from high medical expenses and catastrophic illnesses.

Healthcare coverage is provided through the National Health Fund (FONASA) or the Employee’s Private Medical Fund (ISAPRE). Employees contribute 7% of their monthly pensionable income up to 87,8 U.F. (US$ 3,481,46). Employers do not contribute to FONASA/ISAPRE. Employees covered by an ISAPRE may make additional voluntary contributions to receive enhanced benefits. Regardless of the economic sector, most major local and multinational employers nationwide provide supplemental health benefits through private medical insurance, usually linked to a group life insurance policy.

Other state systems that support Chileans’ health care:

GES / AUGE: Government system that provides special coverage for the 87 diseases with the most significant impact on the Chilean population.
CAEC: Current government system for members of the private health system (Isapre) for surgical interventions that are considered catastrophically expensive, limiting the payment to minimum and maximum amounts established by Law

Every employer should have discussions with staff to explain the systems and the best way to use complementary health insurance.

Nothing on this country page is intended to be legal, financial, or tax advice, and readers are advised to consult with their appropriate advisors regarding any legal, financial, or tax implications this information may address.

Austria

The social employee benefit systems in Austria are governed by strict regulations and provide comprehensive coverage, ensuring that citizens have access to essential services and support in various life situations. Benefits are provided mainly in the form of benefits in kind, which are the same for all insured persons (principle of solidarity), or in the form of contributory cash benefits (e.g. pensions, sickness benefits). Any employee whose gross salary is above the marginal earnings threshold is covered by health insurance.

Statutory Personal Insurances in Austria

Health Insurance

Austria’s statutory health insurance is integrated into the social insurance system and managed by various carriers, including the Austrian Health Insurance Fund (ÖGK) and the Social Insurance Institution for Self-Employed Persons (SVS). Anyone working or residing in Austria is legally required to register with a health insurance provider and pay contributions. Contributions are primarily financed through payroll deductions and vary based on income. Health insurance provides comprehensive coverage, including medical treatments, medications, dental care, hospital stays, and rehabilitation services. Patients also have access to primary care physicians as well as specialists and hospitals.

Accident Insurance

Accident insurance in Austria is legally mandated and provides protection for work-related accidents, occupational diseases, and accidents that occur outside the workplace. Accident insurance falls under the jurisdiction of the General Accident Insurance Institution (AUVA) and the Accident Insurance Institution for Railways and Mining (VAEB). Employers are required to insure their employees against work accidents and occupational diseases. Contributions are calculated based on risk classes and employment sectors. Benefits include medical treatments, rehabilitation services, financial compensation, and assistance with vocational reintegration.

Pension Insurance

The pension system in Austria is based on three pillars:

First Pillar (State Pension): This pillar consists of the state pension scheme, which provides a basic level of retirement income. Contributions are made by both employers and employees throughout their working lives. The amount of pension received is calculated based on the contributions made and the number of insurance years.

Second Pillar (Occupational Pension): The second pillar includes voluntary company or occupational pension schemes established by employers. These schemes supplement the state pension and aim to provide additional retirement income. Participation in these schemes is optional for employers and employees.

Third Pillar (Private Pension): The third pillar comprises private pension plans, such as voluntary individual pension savings accounts or insurance policies. Individuals can choose to contribute to these plans to further supplement their retirement income. Contributions to private pension plans may be eligible for tax benefits.

The retirement age in Austria varies depending on several factors, including the individual’s birth year and the duration of insurance periods. Currently, the standard retirement age is gradually increasing for both men and women. As of 2024, the retirement age for men and women is 65 years, with plans to increase it to 65.5 years by 2033.

Austria’s pension system is characterized by its stability and sustainability, with a strong emphasis on ensuring adequate retirement income for its citizens. The system undergoes periodic reviews and adjustments to adapt to demographic changes and economic conditions.

Furthermore, Austria offers various incentives and support measures to encourage individuals to save for retirement, including tax advantages for pension contributions and voluntary pension schemes.

Unemployment Insurance

Unemployment insurance provides financial support for employees who become involuntarily unemployed. Contributions are shared between employers and employees. To receive benefits, insured individuals must meet certain requirements, such as a certain number of contribution months. Benefits may include financial assistance, job placement services, and training programs to facilitate reemployment.

Social Assistance

Austria offers a comprehensive system of social assistance to support individuals in need. This includes financial aid, housing assistance, healthcare services, and other social support programs. Social assistance aims to ensure the well-being and dignity of all citizens, providing a safety net for those facing economic hardship or social challenges.

Parental Leave

Parental leave in Austria is governed by the Austrian Parental Leave Act (Elternteilzeitgesetz), which provides eligible employees with the opportunity to take time off work to care for their children.

Duration: In Austria, parental leave can be taken until the child reaches the age of three. However, the exact duration of parental leave can vary depending on individual circumstances and agreements between the employer and employee.

During parental leave, the employee is entitled to receive parental leave benefits from the Austrian Family Allowance Fund (Familienbeihilfefonds). These benefits amount to a certain percentage of the individual’s previous earnings, with a minimum and maximum cap.

Eligibility: Both parents are eligible to take parental leave in Austria. This includes biological parents, adoptive parents, and legal guardians. Additionally, in cases where one parent is unable to take parental leave, the other parent may take their share of the leave.

Flexible Work Arrangements: Austrian law also allows for flexible work arrangements during parental leave, such as part-time work or working from home, to accommodate the needs of both the employer and the employee.

Job Protection: Employees who take parental leave are protected from dismissal during the leave period and have the right to return to their previous position or an equivalent position upon their return to work.

Supplementary Employee Benefits in Austria

Health Insurance

In Austria, health insurance typically covers a wide range of medical services, including hospitalization, doctor visits, medications, and more. Group health insurance plans negotiated by employers often offer discounted premiums and comprehensive coverage, ensuring top medical care for employees without significant financial burdens.

Risk Life Insurance

This type of insurance provides financial support to surviving dependents in the event of the insured person’s death. It is particularly crucial for individuals who have financial obligations such as loans or mortgages, as it helps ensure that their dependents are not burdened with debt after their passing.

Expat and Business Trip Coverage

For employees traveling abroad for business purposes, it’s essential to have adequate medical coverage in case of illness or accidents. Expat and business trip coverage ensures that employees receive medical care comparable to what they would have in their home country. This coverage may include medical expenses, emergency evacuation, repatriation, and other related costs.

Accident Insurance

Accident insurance provides financial protection in the event of accidental injuries resulting in disability, death, or related expenses such as rescue and repatriation costs. It helps alleviate the financial burden on employees and their families during challenging times.

Occupational Disability Insurance

This insurance helps replace lost income in the event of involuntary retirement due to illness or injury that prevents the insured individual from working. It provides financial support to ensure continued financial stability despite the inability to work.

Future Protection (Pension Plan)

Future protection plans, as outlined in §3/1/15a EStG, refer to tax-optimized company pension plans. Employees can contribute up to €300 per year tax-free, and withdrawals after leaving the company are also tax-free, making it an attractive option for retirement savings.

Pension Fund / Company Collective Insurance

These are collective retirement savings schemes provided by employers, covering old-age, disability, and survivor benefits. Employer contributions are tax-deductible, and employees enjoy deferred taxation on contributions until retirement.

Pension Commitment/Direct Benefit Commitment

This is an individualized retirement provision model wherein the employer commits to providing old-age, disability, and survivor benefits based on a contribution-based structure. Tax benefits are available for both the employer and the employee, with taxation occurring only when benefits are paid out.

Severance Pay Outsourcing/Direct Insurance (Old System)

This involves outsourcing severance pay obligations to insurance providers, offering liquidity and balance sheet reduction benefits to the employer. Employees’ claims remain subject to the ‘old’ severance pay law, which may result in loss in case of self-termination.

Company Pension Funds (New System)

Introduced for employees joining after 2003, company pension funds offer retirement savings opportunities with potentially significant investment performance differences over the years. Employees may have the option to change funds annually without additional charges.

Employee Perks

Support for physical and mental health: health programs, EAP (employee assistance programs), care management, etc.
Transportation benefits: subsidized public transportation passes, commuter benefits, or parking discounts
Educational assistance: financial assistance or reimbursement for employees pursuing further education or professional development courses relevant to their jobs.
Company car or company vehicle
Flexible working hours/Home office
Company health management: fitness memberships, vaccinations, health screenings, or employee wellness programs
Meal allowances or vouchers
Employee discounts: discounts and perks for products or services offered by partner companies.
Childcare/childcare allowance
Sabbatical

This information about mandatory and supplemental employee benefits in Austria comes from Asinta’s Central and Eastern European Partner, the GrECo Group. If you need support with your benefits in the country please contact Asinta and we will put you in touch with the local experts at GrECo.

Nothing on this country page is intended to be legal, financial, or tax advice, and readers are advised to consult with their appropriate advisors regarding any legal, financial, or tax implications this information may address.

Mauritania

Mandatory Employee Benefits in Mauritania

Mauritania’s social security scheme for salaried workers comprises the following branches.

Illness
Old age, disability, death (survivors)
Accidents at work, occupational diseases
Family benefits

It does not cover the risk of unemployment.

Under the labor law, employers are obliged to pay daily allowances in the event of illness. Daily maternity allowances are paid as part of family benefits.

Following Law 2012-007 on the extension of the health insurance scheme, the health insurance scheme for employees of public institutions has been extended to:

Employees of private companies
Journalists from the private press
Persons exercising a profession and self-employed persons carrying out an income-generating activity, regardless of the activity or income
Pensioners from these groups

ASCOMA provided this information about employee benefits in Mauritania. Should you need support with your benefits in the country, contact Asinta, and we will connect you with the experts at ASCOMA.

Nothing on this country page is intended to be legal, financial, or tax advice, and readers are advised to consult with their appropriate advisors regarding any legal, financial, or tax implications this information may address.

Senegal

Mandatory Employee Benefits in Senegal

Defined Benefit (DB) – Normal Retirement Benefits

In Senegal, the social security system comprises the following DB retirement plans:

The Senegalese Pension Institution (l’Institut de PrévoyanceRetraite du Sénégal – IPRES) for all salaried employees, excluding civil servants.
The National Retirement Fund (le Fond National de Retraite – FNR) for civil servants.

IPRES is a pay-as-you-go DB scheme funded via employee-employer contributions. Employers contribute 8.4% of the employees’ qualified earnings, and employees contribute 5.6% to fund the benefits. The maximum monthly ceiling for contributions is equal to XOF360,000 (US$577.9).

In addition to this general pension scheme, IPRES administers a complementary pension plan that offers pension benefits to senior-level employees.

Medical Disability and Death

Under the collective labor agreements funded by an employer-employee contribution with a contribution rate of 4% to 15% and a base cap of XOF250,000 (US$401.3), companies with at least 300 employees must implement the IPM health fund. The IPM fund also covers employees and employees’ dependent family members for 50% to 80% of a variety of medical costs.

Supplementary Employee Benefits

Defined Contribution Retirement Benefits

The prevalence of employer-sponsored voluntary occupational pension plans in Senegal is low. A few employers usually provide supplementary retirement benefits through group retirement savings, typically under capitalization insurance plans, which guarantee a minimum fixed interest rate.

In addition, a few employers also provide end-of-career-allowance benefits as a lump sum amount, which an employee is entitled to when they terminate their employment with the company or when they retire.

Healthcare

In Senegal, employers with at least 300 employees must establish an IPM health fund to provide healthcare benefits to their employees, including dependents. Additionally, the government offers subsidized universal healthcare benefits to all citizens. The prevalence of employer-sponsored voluntary health insurance in the country is low. A few employers provide medical benefits through group health insurance plans.

Disability

Standalone short-term and long-term disability plans are not offered in the country, but a few employers provide them under group personal accident insurance plans.

This information about employee benefits in Senegal is provided by ASCOMA, Asinta’s employee benefits consulting Partner in the country. If you need support with your benefits program in Senegal, please contact Asinta, and we will connect you with the local experts at ASCOMA.

Nothing on this country page is intended to be legal, financial, or tax advice, and readers are advised to consult with their appropriate advisors regarding any legal, financial, or tax implications this information may address.

Democratic Republic of Congo

Employer-sponsored employee benefits in the Democratic Republic of Congo

Healthcare

ASCOMA Health & Benefits provides companies with a unique service in Sub-Saharan Africa, including advice, technical assistance, auditing healthcare plans, providing management, and implementing cost controls.

ASCOMA Health & Benefits also provides:

Comprehensive direct billing with an extensive network of authorized providers.
Medical advisors who constantly develop the network of healthcare providers, standardize medical rates, implement hospital inspections, and take responsibility for epidemiological research and monitoring.
A portal for clients to monitor their policy data and statistics and submit online requests for enrollment and withdrawal.
A portal for employees to see their benefits and claims, submit requests for claims reimbursement, and find the closest provider within ASCOMA’s network.
Insights to improve medical cost control by reviewing clients’ global statistics by benefit, beneficiary status, association, illness/disease, geographical area, beneficiary or family, and healthcare center.

Retirement savings or supplementary retirement savings (defined contribution)

The retirement savings contract is a group life insurance policy taken out by a company. It is open to all employees or a category of employees, depending on the company’s preference.

The purpose is to guarantee each member’s constitutionand payment of retirement capital or annuity at retirement. The capital or annuity to be paid is obtained by capitalizing contributions net of costs at the technical interest rate plus any profit sharing.

Other pensions include a group pension provision, supplementary health pension, death benefits, a mixed education pension, and an end-of-career indemnity.

The retirement age in the DRC is 65.

Death Benefits

Death benefits allow employees to transfer a lump sum or an annuity to the designated beneficiaries. The beneficiary clause is one of the essential elements of membership. It determines to whom and how, if an employee dies, the death benefit will be transferred. The lump-sum death benefit is not included in the devolution of the estate if an identifiable beneficiary is designated.

Specific death benefits available in the Democratic Republic of Congo include term death, mixed education pension, family protection, and other national death policies such as funeral expenses and accidental death.

This information about employee benefits in the Democratic Republic of Congo is provided by ASCOMA, Asinta’s employee benefits consulting Partner in the country. If you need support with your benefits program in the country, please contact Asinta, and we will connect you with the local experts at ASCOMA.

Nothing on this country page is intended to be legal, financial, or tax advice, and readers are advised to consult with their appropriate advisors regarding any legal, financial, or tax implications this information may address.

Central African Republic

Mandatory Employee Benefits (Government-Sponsored)

The Central African Social Security Fund (CNSS) provides insurance for workers and providers in this country. These benefits include the following:

Family Benefits – salary supplements paid to salaried workers to compensate for the children’s expenses in their care. The benefits are paid in the form of allowances for family, prenatal, daily maternity, accidents at work, and occupational diseases.
Pensions – retirement, disability, and survivor’s pensions are offered.

Supplementary employee benefits (Employer-Sponsored)

The Central African Republic does have some employer-sponsored benefits, although the availability and extent of these benefits can vary widely depending on the specific employer, industry, and economic conditions.

Employer-sponsored benefits may include things such as:

Health insurance (see the front page to see details on how ASCOMA supports clients with health insurance for employees)
Retirement plans (like pensions or provident funds)
Paid time off (such as vacation days and sick leave)
Other additional perks or incentives

This information about employee benefits in the Central African Republic is provided by ASCOMA, Asinta’s employee benefits consulting Partner in West Africa. If you need support with benefits in West Africa, please contact Asinta, and we will put you in touch with the local experts at ASCOMA.

Nothing on this country page is intended to be legal, financial, or tax advice, and readers are advised to consult with their appropriate advisors regarding any legal, financial, or tax implications this information may address.