Singapore

Mandatory employee benefits in Singapore

Central Provident Fund (CPF)

This is a mandatory benefit in Singapore for Singapore Citizens (SCs) and Permanent Residents (PRs), and it is subject to legislation. Employers must comply with this legislation and auto-enroll eligible employees in their monthly Central Provident Fund (CPF) declarations.
Currently, the contributions of the employee and an employer depend on the age and income of the employee. Only the first $6,800 monthly wages are considered for computing CPF contributions. It will move to $7,500 on January 1, 2025, and $8,000 on January 1, 2026. The contribution levels for those aged below 55, earning above $750 per month, is 37% of the basic monthly wage (employer contribution 17%, employee contribution 20%). This is the highest contribution bracket. The contribution levels for those earning less than $750 monthly and/or age 55 and above are lower.
On January 1, 2021, CPF contribution increases began. Currently, 37% is applicable up to age 55. However, that will be extended to 60. Today, those aged 55 to 60 have a 29.5% contribution level (combined), those aged 60 to 65 contribute 20.5%, and a contribution level of 12.5% for those above 65. All these brackets will move upwards over time. By 2030, the full CPF rate will apply to those aged 55 – 60. This article explains the changes.
During the core income-earning years, the CPF contributions will be divided into 3 accounts: Ordinary account (to fund housing and retirement), Special (to fund retirement), and Medisave (to fund basic healthcare). Once someone reaches 55, the Retirement Account is introduced.
The statutory retirement age is 63. However, employers are encouraged to offer re-employment up to 68.

Annual Leave

All employees are legally entitled to seven days of annual leave that increases each year of employment. It is common for employers to offer a minimum of 14 days and a maximum of 28 days of leave.

Maternity/Paternity Pay

When an employee is pregnant, they are entitled to maternity leave benefits. After the child is born, the father is also awarded paternity leave benefits. Both parents also get shared parental leave.

Sick Leave

As part of the Employment Act, employees are entitled to a minimum of 14 days of outpatient leave and 60 days of hospitalization leave.

Childcare Leave

Employees are entitled to six days of childcare leave for children under 7. The first three days are employer-sponsored, and days four to six are government-sponsored, up to a cap of $500 a day, including CPF contributions. As the first 3 days are employer-sponsored, companies typically offer at least 3 days to employees with children who are not Singaporean Citizens. Extended childcare leave of 2 days is also provided to parents if their youngest child is between 7 to 12 years of age.

Supplemental employee benefits in Singapore

Mobile Phone Allowance

With the growing trend of employees using their personal mobile devices for work (BYOD), employers are increasingly offering a mobile phone allowance.

Season Parking

It is common for senior management team members to be offered company-sponsored parking at the office’s location.

Voluntary Benefits

Larger employers will often provide employees with a range of voluntary benefits that can be provided at discounted prices through the employer.

Flexible Spending Dollars

Large employers offer flexible spending dollars where employees are provided with a flexible spending budget for a wide range of items, from health screening to holidays.

Gym Membership

Some larger employers and those seeking to attract the millennial generation will provide discounted membership to employees.

Study Benefits

Singapore is actively encouraging its workforce to constantly upgrade its skills and retrain if necessary.

Life Assurance

Life Assurance is the second most common non-mandatory benefit in Singapore. Premiums vary according to age, occupation, and location. Costs are typically 0.1 to 0.5% of the sum insured.

Medical Insurance

Costs will vary based on census data and benefit design.
It is socially unacceptable to apply a deductible on a medical plan, however, co-payment options on outpatient benefits are becoming increasingly common given healthcare costs.

Work Injury Compensation

It is mandatory to cover all employees engaging in a manual occupation or earning a monthly salary of $2,600 or less.
While it is not mandatory to cover employees earning above $2,600 who engage in a non-manual occupation, most employers would cover it anyway as they carry the legal liability.

Dental

Dental benefits are commonly provided by Multinational Corporations (MNC). With the ongoing battle for talent, small to medium enterprises (SME) have started providing this benefit to attract the necessary talent.

Employee Assistance Program

EAP is usually included in an international medical plan. There was very little importance provided in this respect until recently.

Employee Perks in Singapore

Holidays, gym memberships, and other wellness benefits

While the benefits can easily be replaced with a higher salary, providing them as benefits often illustrate to employees the organization’s dynamic nature.

Additional Paid-Leave

The millennials take this into serious consideration when accepting a job offer. The mandatory leave is seven days annually, however, most companies start at 14 days. The trend is moving towards 16 to 18 days as a base leave requirement.

Subsidized Gym Memberships

Although some large employers may have gym facilities on site, most partner with a local gym or offer discounted gym membership through a third-party benefits vendor.

Educational Support

Financial assistance for job-related qualifications and additional paid study/leave days may be provided. It is common to award the day before and of the exam as study leave days.

Onsite Wellness Initiatives

Includes massages, mindfulness classes, fitness, and cooking demonstrations. Insurers may arrange these for larger employers.

Financial Wellness

Onsite financial education for employees, particularly around the importance of adequate retirement planning.

Taxi and dinner reimbursements

Work hours can be pretty long in Singapore, and it is quite usual for employers to reimburse the costs of dinner and transport when an employee works more than three hours of overtime on a given day. Overtime pay is not mandatory for employees earning less than $2,500 monthly.

Others

Family day, annual dinner and dance, dine with family (employees leave 1 to 2 hours early)

This information about employee benefits in Singapore is provided by Galaxy Insurance Consultants, Asinta’s employee benefits consulting partner in Singapore.

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.

Netherlands

Mandatory Employee Benefits in the Netherlands

The Dutch social security system is one of the most comprehensive in Europe.

It consists of two main components:

the national insurance schemes (volksverzekeringen)
the employee insurance schemes (werknemersverzekeringen).

The national insurance schemes include the General Old Age Pensions Act (AOW), the Surviving Dependents Act (ANW), the Long-Term Care Act (Wlz), and Child Benefit (Kinderbijslag).

You are subject to national insurance contributions if you:

Are considered a resident of the Netherlands, or
Are subject to Dutch payroll tax for work performed in the Netherlands.

National insurance contributions are collected through payroll tax withholding from the individual’s income.

General Old Age Pensions Act (AOW)

All residents of the Netherlands accrue entitlements to a state pension under the General Old Age Pensions Act (AOW). The amount of this pension depends on the years you have lived in the Netherlands before reaching the state retirement age. A maximum of 50 years is considered, with 2% of the full state pension amount accrued annually.

The state pension you receive also depends on your living situation—whether you live alone or with a partner. As of 2025, the gross annual amounts are:

State pension (AOW) for cohabiting partners (per person): €13,856
State pension (AOW) for single persons: €20,201

Surviving Dependents’ Pension (ANW)

Under the Surviving Dependents Act (ANW), all residents of the Netherlands are insured for a surviving dependents’ pension. The gross insured amount for 2025 is €20,354 per year.

However, entitlement to this benefit is subject to specific conditions. The surviving dependent must either:

Be the caregiver of children under the age of 18 or
Have a disability of at least 45%.

If one of these conditions is met, an additional income test is applied, which may reduce the benefit amount.

Long-Term Care Act (Wlz)

Individuals requiring substantial daily care or support due to physical or mental limitations may be eligible for care under the Dutch Long-Term Care Act (Wlz). Most people who live or work in the Netherlands are automatically insured under the Wlz scheme.

Child Support (Kinderbijslag)

Child benefit is a financial contribution to help residents with the costs of raising a child. Individuals can receive child benefits for:

Their own child
Their partner’s or ex-partner’s child
A foster child
A child they care for as if it were their own

Employee Insurance Schemes

The employee insurance schemes in the Netherlands include the Unemployment Insurance Act (WW), the Work and Income (Capacity for Work) Act (WIA), and the Sickness Benefits Act (ZW).

Employee insurance contributions are required for anyone employed in the Netherlands. The employer pays these premiums.

Unemployment Insurance Act (WW)

Employees who become unemployed in the Netherlands may be entitled to benefits under the Unemployment Insurance Act (WW, Werkloosheidswet). To qualify for WW benefits, the following conditions must be met:

The employee has lost at least 5 working hours per week and the corresponding income (for those working fewer than 10 hours per week, at least half of the hours must be lost)
The employee is available for work in the Dutch labor market
The employee worked for at least 26 weeks in the 36 weeks before becoming unemployed
The employee became unemployed through no fault of their own

Employees receive 75% of their last earned salary, up to a maximum annual salary of €75,864 (2025). For the first 10 years of employment, each year entitles the employee to one month of WW benefit. From the 11th year onward, each year of employment entitles the employee to half a month of benefits, up to a maximum of 24 months.

Employees who do not meet the conditions for WW benefits may be eligible for social assistance under certain circumstances.

Work and Income (Capacity for Work) Act (WIA)

The WIA focuses on what partially disabled employees can still do rather than what they cannot. WIA benefits are available to employees who, after 104 weeks of illness, have a wage loss of at least 35% for any suitable type of work.

The WIA consists of two schemes:

IVA (Inkomensvoorziening Volledig Arbeidsongeschikten) – for employees who are permanently and fully (80–100%) disabled.
WGA (Werkhervatting Gedeeltelijk Arbeidsgeschikten) – for employees who are partially (35–80%) or temporarily fully disabled.

The WIA does not compensate for income loss below 35%, which means mild disability is not covered. For income loss between 35% and 80%, compensation can be up to 70% of the lost income if the employee continues to work within their remaining capacity. Those who do not work may receive considerably less.

Employees who are permanently disabled for more than 80% are entitled to a benefit of 75% of their last earned income up to the retirement age of 67. The maximum annual income covered under the WIA is €75,864.

Sickness Benefits Act (ZW)

Under the Dutch Civil Code, employers must continue paying sick employees at least 70% of their salary during the first two years of illness. After 104 weeks of sick leave, an assessment is made to determine eligibility for WIA disability benefits.

Although mostly privatized, the Sickness Benefits Act (ZW) continues to serve as a safety net for employees who no longer have an employer—such as temporary workers or in cases of employer bankruptcy. It also applies in specific situations, such as illness related to pregnancy or childbirth.

ZW benefits typically amount to 70% of the employee’s daily wage and are paid for a maximum of 104 consecutive weeks. Female employees are entitled to 100% of their salary (up to the daily wage cap) in case of absence due to childbirth-related illness. Employee insurances are due when a person is employed in the Netherlands. Employers pay the premium for employee insurance.

Health Insurance

Everyone who lives or works in the Netherlands is legally required to have basic health insurance. This insurance covers standard medical care, such as services provided by general practitioners, hospitals, and pharmacies.

In addition, individuals can choose to take out voluntary supplementary insurance to cover healthcare costs not reimbursed under the basic plan.

Health insurers are obliged to accept all applicants for basic insurance, which offers the same level of coverage to everyone. The average annual premium for basic insurance is approximately €1,920. Children under the age of 18 are exempt from paying this premium.

Insurers also offer supplementary policies on top of the basic plan, for example, dental coverage. The average annual premium for supplementary insurance is around €400.

Supplementary employee benefits in the Netherlands

Employers in the Netherlands may offer supplementary employee benefits in addition to the social security system provided by the state. This is often necessary because state benefits are subject to restrictions such as maximum amounts or strict eligibility criteria. These additional benefits fall under the general category of employee benefits.

Retirement Pension

For Dutch employers, it is essential to determine whether they are subject to a Collective Labour Agreement (CAO) or fall within the scope of a mandatory industry-wide pension fund. If so, pension accrual must comply with the applicable sectoral agreements. Employers not bound by a CAO or industry fund may establish their own pension schemes.

Before the introduction of the new pension law on July 1, 2023, employers could choose between a defined benefit (DB) plan and a defined contribution (DC) plan. As of that date, only defined contribution plans are permitted. The new law also significantly changes the structure of DC plans.

Previously, contribution rates often increased with age. Under the new system, contributions must be age-independent (a flat rate). Employers establishing a new pension plan after July 1, 2023, must comply immediately with the new rules.

The contribution is based on the employee’s salary, reduced by the AOW franchise—a threshold amount that is not pensionable (€18,475 in 2025). The pensionable salary is calculated by subtracting the franchise from the gross salary. The contribution is then determined by applying the chosen premium percentage (up to 30% of the pensionable salary—the fiscal maximum). Contributions are invested, and upon retirement, the accumulated capital is used to purchase lifelong retirement and partner pension benefits.

Pension Reform

The introduction of the new pension law on July 1, 2023, marks a significant shift in Dutch pension legislation. Employers with existing pension schemes on that date have until January 1, 2028, to align their plans with the new legal framework.

Under the new system, all defined contribution plans must be based on a fixed premium percentage. Existing defined benefit plans must be converted to defined contribution schemes by January 1, 2028. Existing DC plans with age-dependent contributions may continue for current employees (those hired before December 31, 2027). From January 1, 2028, new employees must enroll in a flat-rate contribution scheme.

It is expected that most employers will choose to retain the age-based contribution table for existing employees (known as grandfathering). As a result, many employers will operate two pension schemes:

A transitional scheme for current employees, maintaining the age-dependent contribution scale
A new scheme for employees hired on or after January 1, 2028, based on a flat-rate contribution

Another key change concerns the partner’s (survivor’s) pension. Under the new rules, this will be calculated as a percentage of the pensionable salary, regardless of the number of years of service—unlike the current system. This change will apply to both schemes during the transition.

Dependent’s Pension

Pension schemes almost always include additional coverage in the form of partner and orphan’s pensions. Under the new system, the insured amount is calculated as a percentage of the employee’s salary. Employers may choose a benefit of up to 50% of the pensionable salary.

The partner’s pension is paid out as a lifelong annuity. The orphan’s pension is paid until the child reaches the age of 25. Employers may choose either a fixed benefit or an increasing benefit over time.

Disability Insurance

Under the Work and Income (Capacity for Work) Act (WIA), employees may be eligible for a state disability benefit after two years of sick leave. All employees in the Netherlands are automatically insured under the WIA.

In cases of full disability, the WIA provides a benefit of at least 70% of the employee’s last earned income. For partial disability, the benefit is usually lower than 70%. WIA benefits are calculated based on a maximum salary (€75,864 as of 2025).

To supplement the statutory WIA benefit, employers can offer WGA gap insurance, which tops up the disability benefit to 70% of the employee’s most recent gross salary, up to the maximum salary (€75,864 in 2025). This benefit is paid directly to the employee.

WIA surplus insurance provides additional coverage for income above the WIA maximum salary. It typically covers 70% or 80% of the gross annual income exceeding €75,864 (2025) and is paid directly to the employee.

Accident Insurance

An accident insurance policy provides a payout in the event of an employee’s death or disability resulting from an accident.

Group Health Insurance

A group health insurance policy covers medical expenses incurred by employees and their children under 18 due to illness or injury. Employees typically pay the insurance premium themselves, although some employers choose to cover the premium—either partially or fully—and sometimes extend it to employees’ partners.

Common Employee Perks

In addition to statutory and (insured) employee benefits, employers in the Netherlands often offer a variety of additional perks to attract and retain talent. Common fringe benefits include:

Transport allowance: for business-related travel, up to €0.23 per kilometer
Working-from-home allowance
Education reimbursement: for job-related training, often combined with paid time off to attend courses
Mobile phone, laptop, or company car: provided based on business needs
Flexible working hours
Flexible leave options, such as the ability to purchase extra vacation days, additional leave schemes, or care-related leave
Employer-sponsored training, including programs focused on work-life balance or stress management
Gym membership reimbursements
Bicycle schemes
Financial support, such as allowances or subsidies, depending on company policy

This information about employee benefits in the Netherlands is provided by Schouten Zekerheid, Asinta’s employee benefits consulting Partner in the Netherlands.

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.

Portugal

Mandatory employee benefits in Portugal

Workers Compensation Insurance

All employees are covered for accidents at work, including “in-itinere” (on the road), through insurance coverage. There is no waiting period, and the bases for assessing benefits are:

For temporary or partial disability greater than 30% – 70% of the value corresponding to the decrease in earnings capacity.
For temporary total disability – 70% of the gross pensionable salary up to 12 months, then 75%.
In the case of permanent and absolute disability – 80% of the gross pensionable salary.
In case of death – 30% of the gross pensionable salary. If it is a spouse or orphan, 20% for one descendant, 40% for two, 50% for three or more.

The payable benefits include:

Temporary Disability – 70% of the decrease in earnings capacity for the duration of the disability up to a limit of 12 months; 75% from 12 months.
Permanent Disability – 80% of gross earnings for total disability. Medical treatment, surgery, hospitalization, medicines, appliances, and transport are provided for both temporary and permanent disability.
Partial Disability – Percentage of the full pension, corresponding to the degree of incapacity. If the disability is below 30%, the amount is converted into a lump sum.
Spouse’s Pension – 30% of gross earnings for spouse/former spouse. The benefit terminates upon remarriage with a lump sum payment of three times the annual pension. After the age of 65, or in the event of physical or mental disease which affects the ability to work, the above rate is raised to 40%.
Orphan’s Pension – 20% of gross earnings for one child, 40% for two children, and 50% for three or more children. If both parents are deceased, the rates are doubled, but the total maximum pension is fixed at 80% of gross earnings.
Funeral Grant – Lump sum payment corresponding to the effective funeral expenses, up to a maximum of four times the minimum salary.

Holiday Pay

All workers are legally entitled to 22 paid holidays per year. In some cases, there are collective labor agreements that establish a higher period of paid holidays (typically 25 days).

Meal Allowance

Employers must pay employees a meal allowance for each workday. This allowance is fully taxable unless it is paid through a card or ticket, which makes these taxes exempt up to a certain limit.

Supplementary employee benefits in Portugal

Company Cars

A small number of employees can be provided with company-financed cars and/or fuel, or an allowance in lieu. In a work environment where employees travel on business, you may see either company cars provided or a car allowance paid.

Meal Allowance Cards

This is a very common benefit due to its tax advantages to both the employee and the employer (tax-free up to €9.60 per day).

Childcare Vouchers

The childcare voucher is an extra-wage benefit that companies offer to cover education expenses for employees’ children under 7 years old who attend nurseries, daycares, or pre-schools. It allows parents to reduce the monthly cost of those establishments, offering families some financial relief. Companies and employees enjoy fiscal advantages when they use childcare vouchers.

Voluntary Benefits

Large and mid-sized employers will often provide employees with a range of voluntary benefits that can be provided at discounted prices through the employer.

Flexible Benefits

Employees can select several types of benefits from a menu, most of them being tax-efficient. Check www.yupii.net/en for further information.

Work from Home

An increasing number of employers were already creating working models that included the possibility of employees working from home, particularly in the technology sector. As a consequence of the COVID-19 pandemic, this trend grew exponentially, and now the vast majority of functions that can be performed that way are.

Transport Passes

This benefit permits employees to receive the value paid in transport passes.

Technology

Some companies provide a technology benefit to compensate employees for technology costs incurred that are related to their professional needs and use as work tools.

The types of eligible expenses are:

Technological devices like computers, smartphones, or tablets for professional use
Technological accessories
Others are to be defined in accordance with the policies of each company

Professional Training

Employees can be compensated for the costs associated with training and professional development related to their professional duties.

Parking Fees

Some employers may cover the expense for employees’ monthly parking spaces when related to their professional duties.

Education Vouchers

The education voucher is an extra-wage or supplementary benefit that can be used to pay for the education expenses of children between 7 and 25 years old, and can be used in:

Schools, educational establishments, and other educational services
Courses and training centers
School supplies, technical books, and other stationery items.

Education Expenses

Paying for education expenses is an extra or supplementary benefit that companies can offer their employees to help cover costs related to their own or their household’s education, for example:

Tuition fees for schools, training/study centers or universities
Courses for employees and their families
School supplies, technical books, and other stationery items

Health and Social Support Expenses

Helping cover the cost of health and social support expenses for an employee’s household is an extra or supplementary benefit a company may offer. This includes the following:

Medical assistance and medication for employees and their families
Hospitals, clinics, and laboratories
Pharmacies and parapharmacies
Orthopedic, optical, geriatric, and homeopathic stores
Physiotherapy, occupational therapy, podiatry, psychology, etc.
Apps for meditation, physical or mental health

Senior Expenses

To help cover the costs of employees’ family members in nursing homes, social care establishments, and medical and medication expenses, employers may offer payment of senior expenses as an extra or supplementary benefit.

Gymnasium and Fitness

Employers may support their employees’ health with an extra or supplementary benefit to help cover the cost of gym fees, fitness centers, sports clubs, extracurricular sports, classes, online gyms, and fitness apps.

This information about employee benefits in Portugal is provided by VISAVIS, Asinta’s employee benefits consulting Partner in Portugal.

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.

Germany

The statutory employee benefits in Germany, required by the German government, include retirement, unemployment insurance, healthcare, long-term nursing care, and workers’ compensation. In addition to this, it is common to see employers place supplemental benefits, especially in competitive industries. Common supplementary employee benefits in Germany include retirement, life insurance, and lump-sum disability. Additionally, fringe benefits or perks that are popular to offer include company cars, job bikes, transportation allowances, childcare, gym memberships, and lunch vouchers.

Mandatory Employee Benefits in Germany

Retirement Pensions

Financing retirement is the biggest concern for employees, as the state pension amounts continue to decrease and the retirement age increases. Every employer is required, by law, to transfer minimum contributions into the state pension system for both the employer and employee.

Contributions to the state pension do not accumulate into a cash-backed fund on behalf of the employee but are paid from current income from pension insurance by means of an allocation process (a pay-as-you-go system). The monthly gross normal retirement pension amount is approximately €1,769 based on 45 years of contribution and average income. Early retirement is possible from age 63, albeit with a reduction of 0.3% per month. Due to changes in the pension law, pension payments are now subject to tax. This is applied on a gradual basis for pensions already being paid to avoid undue hardship for the pensioners.

The maximum normal gross monthly retirement pension amounts to roughly €3,572. This is, however, a theoretical figure as it is almost unachievable.

Unemployment Insurance

In general, every person who is in employment is automatically and mandatorily insured against unemployment in Germany. However, there are exceptions, for example, people employed under mini job regulations or government employees, as these positions have their own regulatory system. Benefits are payable from the first day of unemployment due to involuntary termination (dismissal), and after 12 weeks for voluntary termination (resignation), provided the unemployed person has been employed for at least 12 months during the previous 30 months.

The benefit amounts to 60% of net earnings in the last 12 months or 67% if there are children. The duration of payment also depends on the length of the period during which contributions have been paid and on the claimant’s age. The benefit is paid for a minimum of six months to a maximum of 12 months and up to the age of 50. The benefit is payable up to 24 months if the beneficiary is above the age of 50. This benefit is tax-free.

Healthcare Benefits

Everyone working or residing in Germany is obliged to have health insurance. 90% of people in Germany have public health insurance as the plans mandated by the government provide a broad spectrum of excellent services. These include inpatient and outpatient benefits, prescription drugs, vision and dental services, pre and antenatal care, as well as pediatric care. (This Asinta article outlines German maternity benefits in greater detail.) Public health insurance is also popular because unemployed spouses and children under 25 are co-insured at no additional cost. Healthcare contributions are shared equally between the employer and the employee and are deducted through payroll. Private insurance is available for individuals earning more than the threshold prescribed by the government annually (€6,150 per month in 2025). However, this is all handled privately and NOT via an employer-sponsored benefit, even though these benefits are funded through payroll. Unlike public health insurance, unemployed spouses and children must pay individual premiums for private health insurance.

Long-Term / Nursing Care

In Germany, this employee benefit is mandatory for all members of the country’s public health insurance program. Employees who are members of a private health insurance scheme are required to purchase coverage for long-term care. Benefits include home and long-term inpatient care, depending on the level of care required. This benefit is tax-free.

Workers’ Compensation

In Germany, any new business with employees must register with the Social Accident Insurance, i.e., Workers Compensation Fund, regardless of whether the company has a registered office or a branch in Germany. This insurance covers all employees against occupational accidents, i.e., on-the-job accidents, accidents on business trips, accidents on the way to and from work, and occupational illnesses. Employers, self-employed persons, freelancers, and persons of similar status are not insured.

In Germany, statutory accident insurance as part of employee benefits, covers all work-related incidents. This generally applies to employees who are on business travels abroad, as long as their stay abroad is within the pre-determined business travel timelines before their departure. For longer or unlimited business travels abroad, companies are recommended to clarify the situation with their fund and possibly take out additional accident insurance.

Supplementary Employee Benefits

Due to Germany’s complex employment laws, setting up employee benefits can be complicated. Employee protection laws require that all staff be treated in a non-discriminatory manner so that all employees are equal, irrespective of gender and/or disability. contracts are a critical component of benefits regulations and must be proofed and executed by skilled German employment lawyers.

In addition, it is crucial to be aware of the demographics, needs, and preferences of the workforce before implementing new benefits. Perks are only effective if the added value is attainable and matches the employees’ desires. Profion can help design benefit plans which suit our clients’ wishes, are within their budgets, and meet or exceed industry standards. This is especially true in highly competitive industries with a high demand for talent.

It is important to note that some benefits and perks can be offered tax-free, while others are subject to a tax liability for the employee, meaning some perks are considered a benefit-in-kind. As with legal advice, Profion is not in a position to provide tax advice. We therefore strongly recommend working closely with a tax advisor in Germany during the decision-making process. This not only ensures compliance with German tax laws but also ensures that the intended perks are designed in a way that is most valuable for the employees and is aligned with your company’s philosophy.

Retirement/Pension

Retirement plans are based on defined contribution or so-called hybrid defined-contribution approaches. Contribution rates range between 2% and 10% of pensionable pay (typically defined as annual base gross salary), depending on the industry, company size, and the employee’s hierarchical level. Matching contribution plans are often designed as 1:1 or 1:1⁄2 matches with a maximum employer contribution according to the given employer contribution limit. Retirement benefits can be in the form of an annuity or as a retirement lump sum, normally paid out at age 67. Benefits are subject to income tax for the employee upon payment. Contributions to a pension plan are tax-deductible.

From January 1, 2018, the legal vesting period was reduced from five to three years; however, immediate or contractual vesting after one or two years of plan membership is common. For salary sacrifice arrangements, benefit entitlements are immediately vested. Both part- and full-time employees may join a pension plan. A six-month waiting period is sometimes a precondition; however, very few employers have such requirements.

Life Insurance

Benefits usually amount to twice the pensionable pay or a fixed amount that is paid as a lump sum to the employee’s survivors. Life insurance benefits are subject to income tax for the beneficiaries upon payout. Premiums paid to cover the life insurance benefits are tax-deductible.

Total Permanent Disability

Most occupational supplementary plans provide long-term disability (LTD) or total permanent disability (TPD) benefits. The TPD benefit is usually a lump sum and is typically twice the pensionable pay, while the LTD benefit is an annuity at 20% of pensionable pay on average. The LTD annuity is payable until recovery or completion of service at the normal retirement age or death, whichever occurs first. LTD/TPD benefits are subject to income tax for the employee upon payout. Premiums for LTD/TPD benefits are tax-deductible.

Accidental Death and Dismemberment Insurance (AD&D)

In addition to the above-mentioned employee benefits, AD&D programs are quite common in Germany. These cover death or occupational disability risks only if the incident is caused by an accident (sudden, involuntary, or external incident). Typical AD&D programs offer worldwide 24-hour coverage. The benefit level is often equal to the life insurance or long-term disability benefit amounts. Accidental death and dismemberment benefits are normally funded via local AD&D insurance, and the insurance premiums are fully tax-deductible.

Medical Insurance

As mentioned above in the paragraph on healthcare benefits, health insurance is mandatory in Germany and is typically handled by the employee. If an employee earns less than €73,800 per year, they are obliged to take out public health insurance. If they earn more than this amount, they can voluntarily take out public health insurance, or they can take out private health insurance. All benefits are at a very high level, and the insurances cover inpatient as well as outpatient treatments, vision, and dental benefits, as well as prescription drugs. For this reason, the employer does not typically provide any supplemental health benefits.

Sickness Benefit

Moreover, in the case of illness, and where an employee has been employed for at least four weeks, the employer is required to continue paying at 100% for the first six weeks of illness. From the 7th week, the employer’s obligation to continue to pay this benefit ceases and the respective state sickness fund takes over the payment of the sickness benefit. This benefit then amounts to 70% of the gross pay. Especially in competitive industries, employers might top up the sickness benefit to 100% of the employee’s actual net income for 6 months on average.

Dental Insurance

This is rarely provided in Germany as an added employee benefit, as both public and private health insurance funds provide dental benefits. Dental insurance is a taxable benefit. Here again, employers in competitive industries might offer an annual budget for extended dental benefits to their employees on average amounting to €600.

Computer Glasses

Computer or screen glasses are special visual aids for working on a computer screen. In principle, the employer bears the costs of these glasses. The employer has to offer employees who work at computer screens preventive care before they start their work, during their work, and in the event of visual problems. Employees must be provided with special visual aids if normal visual aids are not sufficient.

Fringe Benefits (Perks)

Fringe benefits, i.e., additional non-insured benefits are becoming more important as part of a company’s overall benefits offer. They are an essential incentive for not only attracting but also retaining highly qualified personnel. Fringe benefits go far beyond remuneration and, if used skillfully, can sustainably strengthen employees’ motivation and loyalty to the company.

As fringe benefits are strictly regulated in Germany, and there are certain maximum limits for offering the benefit in a tax-optimized way (in general, €50 per employee per month), the freedom of designing a benefits package is limited.

Wellbeing

In light of the pandemic, employees’ health and well-being have become the number one priority for companies everywhere. Thus, many additional and new benefits focusing on mental and physical health have been introduced. Nowadays, these also comprise financial and even digital well-being.

Mental Health

Compared to other countries, in Germany, professional and personal matters are generally separated. Therefore, benefits such as an Employee Assistance Program (EAP), mental health helplines, or therapy/counseling services offered by employers are not commonly used by employees. Moreover, statutory health insurance covers comprehensive services in this area, so such offers from the employer may be seen as superfluous.

Financial Health

Due to job losses and reduced working hours because of COVID-19, many people suffered financial instability. As a result, a lot of employees in Germany strongly agree that employers should take more responsibility for their financial security and, therefore, should increase their benefits portfolio concerning financial well-being.

Physical Wellness

In general, physical wellness is covered by mandatory health insurance. Since 2020, employers can, in addition to salary, spend tax-free amounts of up to €600 per employee and year for health promotion. Eligible health measures are those that are listed in the Prevention guideline of the Federal Associations of Health Insurance Funds. A typical benefit in this area would be health check-ups that go beyond the scope of the statutory health insurance system.

Digital Wellness

Employers can support employees with various software programs and training sessions on how digital technologies should be used correctly. This ensures that employees feel comfortable in their digital working environment and are made aware of potential threats.

Vacation / Special Leave

In Germany, the majority of companies provide 30 days of vacation to all employees, irrespective of status or seniority. This contrasts starkly with the statutory requirement of just 20 days (based on a five-day week). Since a healthy work-life balance is becoming increasingly important for German employees, offering special leave is usually perceived as a very valuable benefit, especially by younger employees.

Flexible Work Arrangements

Flexible working hours, a special leave policy, and the opportunity to work from home at least 1 – 2 days a week are common trends to ensure a healthy work-life balance. In addition to that, working from anywhere (workcation) is popular but must be within the strict tax and labor law regulations.

Job Tickets / Company Cars / Allowances

Employers can pay an allowance for public transportation or provide a job ticket (bus or train pass) and in certain instances, this is tax-free. The important thing to guarantee the tax advantage is that the employees submit their tickets and that the reimbursement does not exceed the actual price of the ticket. Employers generally offer either a vehicle or a car allowance to executive management, sales, and technical support staff. The trend, however, is to offer an allowance rather than a vehicle. There is no limit on the allowance as it is treated and taxed like salary.

Lunch Vouchers

In 2025, employees may receive a maximum of €7.50 per lunch voucher. Of this €7.50, the employer pays €3.10, and the employee must pay the remaining €4.40 to be exempt from tax and social security contributions. Lunch vouchers may only be issued on workdays when the employee is present. Issuing 15 monthly vouchers per employee exempts employees from providing proof of actual presence, regardless of illness, vacation, and any other days absent. For each meal, one lunch voucher is used as payment.

Gym Allowance

Provided that the tax-free threshold of €50 per employee per month has not been exhausted by other non-cash benefits, employers can make use of it to subsidize gym memberships. The gym membership can either be paid directly to the gym, or employees can be provided with vouchers / prepaid cards that they can use in various gyms throughout Germany. One option is that the employer concludes a contract with a gym of their choice. This not only allows the employer to pay a defined monthly amount directly into the employees’ membership accounts at the respective gym but usually also enables the employer to negotiate discounted rates for their employees. Depending on the gym, this might require a minimum headcount. Should the monthly membership fees exceed €50 (or whichever amount is still available for non-cash benefits), the remaining costs would be paid privately by the employee. Another option is to offer a voucher / prepaid card specifically intended for health and wellness benefits. Employers can top-up the prepaid card or provide vouchers up to €50 tax-free.

Employee Product Discounts

Employees are granted discounts on either their own company’s products or any other products and services. Such discounts are a popular low-cost benefit that can range from shopping discounts to discounted hairdresser rates up to discounted insurance premiums.

Gifts for Special and Personal Occasions

These perks include birthdays, jubilees, weddings, or the birth of a baby. Employers can either hand out a bought gift or a prepaid gift card. Gifts or vouchers up to €60 are tax-free per occasion.

Free Snacks & Beverages in the Office

Ranging from fresh fruit, candy, cereal, and/or baked goods to coffee, fruit juices, water, or even alcoholic beverages.

Company Bikes

The employer enters a framework agreement with a provider of choice and can then lease bikes to employees. The most common approach is the employee-financed model, where the employee picks a bike and takes over the leasing rates via salary sacrifice. The employer can also participate financially or fully take over the bike leasing rate (employer paid). This, however, is not common practice in Germany. As of January 1^st, 2019, company bikes are taxed at 0.25% via salary sacrifice. Exceptions may apply for certain e-bikes.

Childcare Allowance

In contrast to the deduction of childcare costs (2/3 of the costs, max. €4,800 per year) in the tax return, the tax exemption of employer subsidies is generally not limited in amount. This means, for example, that even high costs for childcare in exclusive privately organized facilities can be reimbursed fully tax-free.

This information about employee benefits in Germany is provided by Profion, Asinta’s employee benefits consulting Partner in Germany.

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.

Mexico

Mandatory Employee Benefits

Health

All employees must register with the Mexican Institute for Social Security (IMSS). By being registered, they are entitled to free medical attention, including outpatient, maternity, disability, and injury benefits.

Retirement

CONSAR is the National Commission for the Pension System, and its fundamental task is to regulate and supervise the pension system (SAR). Each worker owns an individual account in which contributions are mandatory for the employer, the government, and the employee. Retirement age is 65 years, and early retirement age is 60 years.

Life

The employee is granted life insurance coverage through The Mexican Institute for Social Security System (IMSS). Labor law indicates that when the cause of death is a labor risk, the employer/IMSS must pay the beneficiaries 2 months of salary for funeral expenses.

Disability

Through IMSS, the employee is granted disability coverage for labor risk, which includes temporary disability, total and permanent disability, permanent partial disability, and disability due to disease/accident that is different from labor risks.

PTO

These benefits include vacation days, bank holidays, maternity leave, breastfeeding terms, adoption and adoption, and paternity leave.

Supplementary Employee Benefits in Mexico

Some companies in Mexico have decided to grant their employees a more comprehensive provision of benefits. There is no minimum benefit level, nor are there any specific types of perquisites (benefits). For example, each company offers its workers different guarantees, usually determined by the industry.

Life Insurance

Group life insurance plans are granted for companies with 10+ employees. The underwriting process, coverage, special clauses, participation age, and premiums may vary according to the group size.

Total and Permanent Disability (Long-Term Disability)

If the employee has a total and permanent disability, they are entitled to:

A lump sum payment equal to or lower than the basic benefit. Formerly, this benefit was paid to the insured as a monthly pension. Due to the Mexican peso exchange rate and interest rates, the benefit was changed to a lump sum.
A waiver of premiums where the employee remains insured with the same basic coverage without paying any insurance premium.

AD&D

AD&D benefits can be granted through a life insurance or personal accident policy.

Funeral Expenses

Including additional coverage for covering the employee’s last expenses has become more common within the life insurance policy. This benefit ranges between US$2,000 and US$7,000.

Major Medical Insurance

Figures from the Mexican Association of Insurance Companies (AMIS) show that at the beginning of 2022, over 12.5 million people were medically insured by an employer. Ninety-five percent of the global companies in Mexico grant a major medical benefit to their personnel, while only 65% of Mexican companies grant this provision. Note that this benefit is typically given to non-unionized employees.

Dental and vision benefits are usually provided through major medical insurance companies, though some companies acquire them independently.

Minor medical insurance to a ‘services grant’ offers some primary care and imaging coverage through a closed network managed by the insurance company.

Retirement

Employees are encouraged to save a certain amount of their monthly salary each year. Typically, the company will match the percentage the employee saves up to 13% of the employee’s salary if they follow certain rules.

Perks

Common employee perks in Mexico company cars for certain executives, dining hall services, gasoline vouchers, loan services, sport club memberships, and punctuality and productivity bonuses.

This information about employee benefits in Mexico is provided by Fidex, Asinta’s employee benefits consulting partner in Mexico.

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.

Belgium

Mandatory employee benefits in Belgium include a spouse’s pension, disability benefits, maternity, medical, and retirement. Supplementary employee benefits in Belgium include additional spousal pension, disability benefits, maternity, medical and retirement. Perks are not common in the country.

Mandatory Employee Benefits in Belgium

Death Benefits/Spouse’s Pension

Prior to retirement, the spouse’s pension is equal to 80% of the ‘theoretical’ retirement pension the deceased would have received had he or she been a pensioner at the moment of death. Pension benefits will end when the spouse remarries or is no longer entitled for some other reason. Should the new marriage dissolve, the surviving spouse would again have a right to a spouse’s pension (under the same qualifying requirements.)
For death after retirement, the spouse’s pension is equal to 80% of the actual retirement pension. Pension benefits will also end when the spouse remarries or is no longer eligible for some other reason (see bullet point above).
Social Security does not provide an orphan’s pension but provides for an increased family allowance up to age 25 if the orphan is a student.

Disability Benefits

The amount is equal to 30 days’ income and is payable by the employer to salaried staff according to the law. Hourly paid employees are entitled to full income for one week (maintained by the employer at 100%) with a lower rate paid for the subsequent three weeks (shared by the employer and the State).
If the employee’s loss of earnings is at least two-thirds, a statutory benefit is provided for the next 11 months equal to 60% of his/her yearly gross income, up to a ceiling of €56,017.79 if the employee is head of the household, single, or if the employee is living with a person receiving income.
Salaried or wage earners, unemployed workers, females who stop working as of the fifth month of pregnancy, and sick or injured employees are eligible, provided that:
- They have joined a ‘Sickness Fund’ and paid the required contributions
- They have fulfilled a six-months’ compulsory waiting period and have completed at least 120 workdays
- They are not actively at work
- Their sickness or injuries causes at least a 2/3 loss of earning capacity

Maternity and Parental Benefits

Social Security pays a cash sickness benefit equal to 82% (79.50% when unemployed) of gross salary (unlimited) during the first 31 days of maternity leave. On the 31st day of maternity leave, the benefit becomes equal to 75% of salary up to the Social Security ceiling of €110.00 per day.
Salaried and unemployed employees are entitled to 15 weeks (19 weeks in case of twins or triplets) of maternity leave. Effective January 1, 2017, a minimum of one week must be taken before delivery, and after one week, a minimum of nine weeks.
A Royal Decree effective January 1, 1998, allows parents, employed for at least 12 of the last 15 months, to take up to four months of full-time leave (or eight months part-time as of October 1, 1998) to take care of a young child.

Medical Benefits

Belgium has a very strong healthcare system, and properly registered ex-pats working in the country will have access to it.
Medical and hospital care official reimbursement rates are determined in an agreement set up between physicians, hospitals, clinics, and the government’s health authorities.

Retirements Benefits

Social Security benefit ceilings and benefit levels are index-linked and are adjusted when the cost of living index is increased by 2%. A law dated April 1, 1973, provides that in order for pensions to increase to a level parallel to the ‘general level of welfare,’ salaries, on which pension credits are calculated, are to be adjusted according to a coefficient annually determined by Royal Decree.
All monthly paid pensions are linked to the cost-of-living index. A full pension represents 75% of base earnings for a married employee with a dependent spouse and 60% for single males and females (in accordance with the Act of May 15, 1984).
In Belgium, since both spouses generally have a professional income, the ‘single’ pension is paid to each in the majority of cases. Base earnings are the average lifetime base earnings adjusted in line with the cost of living index. Benefits are adjusted similarly. However, the salaries used for the pension calculations of monthly-paid employees and hourly-paid employees are limited to a ceiling. Yet, a minimum pension is guaranteed to those persons having a full career or a partial career representing at least 2/3 of a full career.
The pensioner will receive a basic and a supplementary holiday allowance. These amounts are payable in May of each year and are linked to the applicable cost of living index. These amounts are limited to the amount of pension for the month of May. During the first year of retirement, a holiday allowance is not allocated.
In Belgium, the legal retirement age is 65. The statutory pension age will be raised to 66 in 2025 and 67 in 2030. Nevertheless, early retirement is possible, subject to certain employment conditions. As of 2019, the earliest retirement is at age 63 when having a career of 42 years, at age 61 when having a career of 43 years, and at age 60 when having a career of 44 years
Conventional Pre-retirement A pre-retirement is determined by CLA (Collective Labor Agreement) n°17 of December 19, 1974. Pre-retirement is a special form of early retirement whereby an unemployment allowance is supplemented by an allowance from the former employer. Recently the requirements to become eligible for pre-retirement have been tightened. The minimum age for pre-retirement following CLA n° 17, as of 2019, is 62, with a minimum career of 40 years for men and 36 years for women. The employment conditions for women are gradually augmented in order to reach 40 years in 2024. Exceptions are still possible. For a full pension, both male and female employees must have been credited with a 45-year contribution period.

Supplemental Employee Benefits in Belgium

Death Benefits/Spouse’s Pension

This benefit is normally 50% to 75% of projected or actual retirement pension. Formerly a lump sum benefit, plans are now provided for a pre- and post-retirement widow’s pension of 50% to 80% of:

Paid retirement, or
The prospective retirement pension is calculated on the assumption that the employee would have been employed until normal retirement on the basis of the last determined pensionable salary.

The lump sum benefits provided are generally considered minimum guarantees or apply to employees who have not yet met the eligibility requirements for coverage under the pension and widow’s benefit plan. More recent plans provide for lump sum death benefit (term life) coverage of one or two times salary instead of a pre-retirement pension.

Disability Benefits

With regard to Social Security reimbursements, the occupational incapacity benefit is determined either by the step-rate or by the offset method.

Step-rate means a percentage of the salary up to the ceiling of €56,017.79 and another, generally higher percentage of the portion of salary exceeding the ceiling.
The percentage applicable to the salary up to the Social Security ceiling ranges from 10% to 20%, and the percentage on the portion in excess of the ceiling ranges from 60% to 80%. It is important to note that due to the change of Social Security reimbursement, after one year of disablement, the aggregate occupational incapacity benefit will change (it will generally decrease).
The offset method avoids any reduction in disability benefits. In this case, the change in Social Security benefits will be ‘absorbed’ by the insurer’s benefit in order to provide a constant disability pension. Waiver of group life and pension premiums is also generally provided. The disability benefits are determined according to the economic disability rating:
- Under 25%: no benefits are paid.
- Between 25% and 67%: benefits are paid in proportion to the degree of disability.
- Over 67%: 100% of the benefits are paid. Waiting Period Minimum 30 days, since the first month of disability, is compulsory paid by the employer.

The waiting period is a minimum of 30 days since the first month of disability is compulsory paid by the employer.

Medical Benefits

Many Belgian insurers offer unlimited hospitalization cover. These covers were introduced in 2000 (and renewed in 2015) at the request of employers who want to provide their employees with a more comprehensive cover. Formerly, AG Insurance offered a Major Medical Hospitalization limited to twice the Social Security reimbursement. This formula still exists but to a lesser degree. Employers have the possibility to add an additional out-patient insurance for their employees.

Retirements Benefits

In Belgium, the retirement benefit must be settled at the moment of legal retirement. Most plans are on a career average basis, but some plans are on a final pay pension formula. For example:

Average of the last three or five years, or
Average of the best three (or five) during the last five (or ten) years

Typical plans provide a pension of 66% to 75% of final average earnings after a full career, integrated with Social Security. This integration is usually achieved by the “offset” or by the “step-rate” methods.

Related Government Websites

Social Security Federal Public Service

National Social Security Office

National Pensions Office

National Sickness and Invalidity Insurance Institute

This information about employee benefits in Belgium is provided by Van Dessel, Asinta’s employee benefits consulting Partner in Belgium.

Bulgaria

Mandatory employee benefits in Bulgaria include contributions to the state-run pension and healthcare systems. Common supplementary employee benefits in Bulgaria include healthcare, accident insurance, group life insurance, and voluntary pension insurance. In addition, perks include food vouchers, gym memberships, mobile phones, transportation benefits, and employee assistance programs.

Mandatory Employee Benefits in Bulgaria

State-Run System

Social Security System

The Social Security Code regulates the State Social Security system in Bulgaria. Contributions are mandatory for all employed and self-employed persons, administered/withheld through payroll for people under an employment contract, and paid to the collective state body, the National Revenue Agency (NRA). This agency distributes the funds to the respective state funds, which build the National Security Institute, which is responsible for paying benefits.

Sick leave payment of up to 6 months in case of a short-term disability or reduced ability to work due to general disease (80% of the average monthly security income) and due to work-related accident or occupational disease (90% of the average monthly security income).
Sick leave payment is also available for taking care of a sick child up to 60 days per year and for a sick relative adult up to 10 days per year.
Maternity leave, pregnancy, childbirth, and raising a child to 1 year – 90% of the average security income for the last 24 months, for a total of 410 days and a monthly fixed amount of BGN 780, as of June 2023), which is for caring for a child from 1 to 2 years.
Disability pension in case of a 50% or more permanent disability due to general disease, work-related accident, or occupational disease.
Lifelong old age and full contribution period pension—this is the first pillar (cost-covered basis) of the 3-pillar pension model, introduced in 2000.
One-time cash benefit of BGN 540 in case of death and survivor’s pension, depending on the security income of the deceased person and the number of heirs.
Unemployment — 60% of the average security income for the last 24 months, available for a period from 4 to 12 months, depending on the contribution period.
Annual paid leave is 20 days for employees under ordinary working conditions, as defined by law; more days are agreed upon in a collective employment agreement for sectors with heavier working conditions.

Healthcare System

The Health Insurance Act regulates the State healthcare system. Health contributions are mandatory for all Bulgarian citizens and all foreigners with long-term (5 years) and permanent residence permits.

For employed persons, contributions are administered through payroll; self-employed people should pay by themself; this is also valid for people who do not work.

For children, pensioners, and some socially vulnerable groups, these are paid by the State.

The National Health Insurance Fund is the state body that manages the health installments and distributes them to the respective medical care providers.

The state system is focused on inpatient services (arranged via clinic treatment paths) and on the health of children and retirees. A visit to the general practitioner is necessary to obtain a referral to a medical professional who has the right to order highly specialized tests. Thus, consultations and diagnoses can be difficult to access for busy adults.

Dental care is limited; drugs are partially reimbursed for chronic diseases only.

Pension Model

Bulgaria has a three-pillar pension system:

State Pension fund – the 1st pillar – mandatory, solidarity cost-covered model that provides life-long old-age pension, disability pension, and social pension
Supplementary mandatory universal funds — (the 2nd pillar) are mandatory for all born after 01.01.1960. Contributions can be paid to an individual inheritable account in one of the Universal pension funds, managed by private Pension insurance companies, or to the State Pension fund, which provides additional lifelong old-age pension
Supplementary voluntary Pension funds — the 3rd pillar – are additional contributions to private pension funds managed by pension insurance companies. Installments can be paid by the insured person, shared with the employer, or sponsored only by the employer

Funds paid by the employer or another third party cannot be received before the fulfillment of the state criterion for lifelong old-age pension; personal installments can be deducted at any time for a fee.

Contributions and key budget indicators

Contributions to the mandatory state system are calculated to the monthly security income of the insured persons with a legally defined ceiling of BGN 3,000 for the last 3 years, which is increased to BGN 3,750 as of January 1, 2024 and a defined minimum which depends on the economic activity, type of contract – employed or self-employed, and in general cannot be less than the state minimum monthly salary (BGN 710 in 2022 and BGN 780 from January 2023 and 933 from January 2024).

Contributions are shared between the employee and the employer as follows:

Deductions (2024):	Total	аt the expense of employee	at the expense of employer
State Social Insurance contributions: (disability, general disease, maternity, old age pension)	19.30%	8.38%	10.92%
Retirement (Supplementary Mandatory Pension Security, second pillar)	5.00%	2.20%	2.80%
Healthcare contributions (Mandatory medical insurance)	8.00%	3.20%	4.80%
Total contributions:	32.30%	13.78%	18.52%
Occupational Accident and Disease			0.4-1.1%
Personal Income Tax is based on the net salary (gross salary minus all contributions)		10%

Mandatory Benefits – private system

Work-Related Accident Insurance

It is legally defined that employers from economic sectors with accidents at work coefficient higher than or equal to the average for the country must provide group Accident insurance with an individual sum insured for an employee with at least seven gross annual salaries

Personal accident insurance is also mandatory for some employees in risky professions, such as police officers, military personnel, and firefighters, and for some employees in the state administration, such as judges, prosecutors, and others.

Business Travel Insurance

The employer is obliged to pay all medical expenses that may occur for their employees while on a business trip abroad, thus making this insurance highly recommended.

Voluntary Employee Benefits

Supplementary Medical Insurance

Medical insurance is the most valued benefit among employees.

This benefit provides outpatient care with immediate access to specialized medical professionals and expensive, highly specialized tests without a visit to the general practitioner.

The main in-hospital care services are sponsored by the National Health Insurance Fund, but the supplementary insurance includes reimbursement for elective surgery/treatment/childbirth fees, surgical devices, and minimally invasive consumables that are not paid by the mandatory insurance.

Premium medical insurance also includes medicines, vision, and dental care, with annual limits.

The COVID-19 crisis boosted digitalization, including mobile apps implemented to support this insurance with claim upload telemedicine, online appointments, and so on.

Group Life Insurance

This benefit, still underestimated, has gained speed in recent years, especially with the coronavirus pandemic situation.

We see a growing interest at first-class employers to offer life insurance for their personnel, realizing the importance of this benefit on one hand and the competitive advantage they have in recruitment since life insurance is getting popular and expected by employees, especially in the Hi-tech, outsourcing service, finance, and consultancy sector.

Supplementary Voluntary Pension Insurance

Together with Life insurance, voluntary Pension insurance is the next valued benefit after medical insurance. Typically supplementary pension insurance contributions are shared between the employer and the employee, with an average 2% rate on the monthly salary.

Employee Perks

Bulgaria is turning into a preferred destination for technology and outsourcing companies, and many modern benefits are coming to market, such as:

Food Vouchers (used mainly by production enterprises)
Free healthy food and drinks
Free Professional Learning and Development
Gym cards /Multisport Cards, fitness and other sports facilities (swimming pools)
Mobile Phones
Transportation allowances and company cars for managers
Employee Assistance Programs
Use of corporate discounts
Remote work

Related Government Websites

This information about mandatory and supplemental employee benefits in Bulgaria 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.

Croatia

Mandatory employee benefits in Croatia include pension and health insurance. Supplementary employee benefits in Croatia include retirement plans and health insurance. Voluntary benefits include travel health insurance, personal accident insurance, and life insurance. Employee perks include company cars, mobile phones, and performance-related bonuses.

Mandatory Employee Benefits in Croatia

Social security in the Republic of Croatia refers to organized protection for vulnerable groups within the population, such as the sick, elderly, those unfit for work, the unemployed, the socially endangered, and families with children. It is implemented by the state through contributions made on the principle of solidarity. Social insurance in Croatia consists of health, pension, unemployment, and work accident insurance, as well as maternity and family benefits.

Pension Insurance

Pension reform in Croatia was initiated in 1998, and in 2002, the three pension pillars were created. The first pillar is the generational solidarity system, the second is compulsory individual pension insurance, and the third is voluntary pension insurance. The last two pillars represent individual capitalized savings by the insured person. The institution charged with the organization and implementation of the pension insurance system is the Croatian Institute for Pension Insurance (HZMO), a public institution.

The second pillar, which is in addition to the first pillar, was compulsory for people under 40 in 2002. People between 40 and 50 in 2002 were able to opt-out. Those who did, as well as people older than 50 in 2002, remained insured only under the first pillar, but their contribution equals 20% of gross salary, thus ensuring equality.

For those insured under both pillars, the extra 5% of the total contribution (in addition to the 15% paid under the first pillar) is directed to the second pillar funds (a private pension fund).

Health Insurance

Basic health insurance in Croatia is compulsory for all citizens with permanent residence in Croatia and foreign nationals with permanent residence status.

Compulsory primary health insurance ensures rights and obligations arising from basic health insurance according to the principle of mutuality and solidarity. It is administered and carried out by the Croatian Institute for Health Insurance (HZZO).

Employers must pay contributions towards basic state health insurance and basic accident insurance (16,5% on the gross salary, so-called “gross II salary” or total cost for the employer). Self-employed workers in Croatia are also obligated to pay health insurance contributions. Unemployed persons, children, retired, and vulnerable persons benefit from basic health insurance without having to pay the contribution.

Basic health insurance covers costs of general and urgent healthcare services and examinations, treatment in case of workplace injury and profession-related illness, compensation for loss of pay during sick leave, maternity or paternity leave, and transport costs linked to the use of health services. The Act and Law define who the users are and which rights they have according to the Law. The insured has several rights, which include primary health care, specialized health care, hospital care, the right to medications, dental, orthopedic, and other aids, and the right to protection in other EU Member States. The Croatian Institute for Health Insurance has defined what services are fully paid from the fund of compulsory insurance. Among other rights, it includes the overall health care of children up to age 18, preventive and specific health care of school children and students, preventive health care for women, monitoring of pregnancy and childbirth, the costs of dialysis treatment, transplantation of human organs, ambulance, nursing health care, medication from the basic list of prescription medications and laboratory diagnostics. There are medical procedures that are not included, such as cosmetic surgery, experimental treatment, the treatment of acquired voluntary sterility, surgical treatment of obesity, and similar treatments. Persons who are temporarily unable to work are also insured through compulsory insurance. Services that are not covered by basic health insurance are borne by the individual or are covered by voluntary health insurance.

Supplementary Employee Benefits

Retirement

Voluntary pension insurance (third pillar) is based on individual capitalized savings for those who want more insurance against the risks of old age, disability, and death. Open to all citizens since March 2002; the third pillar allows every person residing in Croatia to be insured. There are few Voluntary Funds in Croatia.

Through membership in a voluntary pension fund, a member is offered the possibility that the voluntary pension savings are paid for him by the employer. All the payments of the employer into the third pillar of the pension insurance are not considered as a salary up to the amount of €67.00 per month i.e., up to €804.00 annually, and the same is a tax-recognized expenditure, i.e., expense for the employer.

The Republic of Croatia encourages pension savings, i.e., voluntary pension savings, and grants incentives to all members of the third pillar. The state incentive funds amount to 15% of the paid contribution of a member of the Fund in the previous calendar year, but at the most up to the amount of €99.54 by a member of the Fund. The maximum amount of the state incentive funds is realized by the annual payment of €663.61. All who pay less than €663.61 will realize the right to 15% of the payment, and those who pay more than €663.61 during the year will realize the right to the maximum amount of €99.54.

Companies usually do not supplement retirement benefits, i.e., there are no company-wide pension plans. Employer third-pillar contributions are currently optional and not very common, and they may be more inherent among higher-ranking employees (only 8% of all companies provide this benefit).

Healthcare

Voluntary health insurance in practice may be supplementary or additional health insurance. While compulsory health insurance is provided by the HZZO, voluntary health insurance is carried out by insurance companies, which have received permission from HANFA (Croatian Financial Services Supervisory Agency) to implement and carry out this kind of insurance. One of the conditions for being able to agree on a voluntary insurance policy in voluntary health insurance is that the person is registered in compulsory health insurance.

Supplementary health insurance is the insurance that provides coverage of part of expenses up to the full cost of health care of compulsory insurance (coverage for participation costs). It covers all types of additional payments regarding the basic health insurance in all healthcare institutions, including, without limitation, primary health care, specialist examinations, diagnostics, laboratory tests, physical therapy, dental medicine services, hospital treatment, and prescription medication. It is implemented by the Croatian Health Insurance and the insurance companies in Croatia.

Additional voluntary insurance for a wider range of benefits or a higher standard of service provided under compulsory insurance, and for additional rights not covered by compulsory insurance.

It is a form of voluntary additional health insurance provided by private insurers, contributing a monthly insurance premium, and includes preventive medical check-ups and indicated specialist examinations, control examinations, diagnostic and laboratory tests after preventive medical check-ups, including higher quality and faster health service by specialists. The scope of coverage depends on the type of specific insurer’s program.

From January 1, 2024, voluntary health insurance (including supplementary and additional health insurance) is non-taxable for employers up to €500.00 per year per employee. The only condition is that the employer concludes policies for his employees, and it is not necessary to conclude policies for all employees in order to have tax incentives.

Company-wide medical benefits are not typical but are sometimes offered for management and professional staff in the course of additional (voluntary) healthcare, and the most common benefit is medical check-ups, including higher quality and faster health service by specialists. Some companies (mostly multinational) also insure family members of executives.

Voluntary Benefits

Other voluntary benefits are available as insurance products in the market.

Travel health insurance — Covers costs of medical treatments during travel and stay abroad (76% of all companies provide this benefit).
Personal accident insurance —The most common are group personal accident insurance policies on 24 hours basis or so-called “Manager´s accident” with higher sums insured. The main coverages are death due to accident and permanent disability. All other coverages (e.g., death due to illness, death due to traffic accidents, bone breakage, daily home or hospital allowance, therapy expenses, etc.) are optional.
Life insurance — Can be with or without savings and investment components. A basic life insurance policy consists of a defined sum insured that is payable in case of the death of the insured person. In addition to life insurance, supplemental insurance against personal accidents may also be arranged (such that result in permanent disability, daily hospital treatment costs, or death caused by an accident), as well as supplemental insurance against severe illness.

Life insurance with a saving component has also been not taxable for insureds/beneficiaries since January 1, 2020.

In general, life insurance policies are not very common insurance-based benefits, except maybe for higher-ranking employees.

Employee Perks

The most popular perks for Croats are company cars, mobile phones with part or all costs covered by employers, performance-related bonuses, and occasional gifts at Christmas and Easter, given either as cash, company products, or shopping coupons, as well as professional training.

The structure of compensation packages depends on employees’ positions and net salary:

Senior managers almost always expect round-the-clock use of company cars, mobile phones with business-related expenses paid by the company, performance-related bonuses, and professional education.
Middle and lower managers, depending on the position (for example, a sales representative would have a different package from an IT system administrator), expect to be able to use company cars during working hours and some kind of performance-related bonus, primarily if their work is directly related to profit margins.
Any additional education paid for by organizations, from foreign language classes to MBAs, is seen as a great benefit. For junior employees, it is a good sign that a company wants to invest in them and their future.

Typically, companies provide tax-free transportation allowances; most collective agreements cover public transportation for workers. Also, some bigger companies, especially production-oriented companies, provide canteens open to all employees.

There are no other expected benefits on the business market, except maybe housing allowances for expatriates and employee loans provided by banks or larger international companies. Only 1% of companies offer flexible benefits.

Related Government Websites

This information about mandatory and supplemental employee benefits in Croatia 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.

Bosnia and Herzegovina

Mandatory employee benefits in Bosnia and Herzegovina include pension, personal accident insurance (in the administration entity of the Republic of Srpska), legislative leaves, paid time off, unemployment insurance, and eye exams. COM and supplementary employee benefits in Bosnia and Herzegovina include healthcare and workplace canteens. Employee perks are not common in the country.

Mandatory Employee Benefits in Bosnia and Herzegovina

Bosnia and Herzegovina are divided into a few administrative entities:

Federation of Bosnia and Herzegovina
Republic of Srpska
Brcko DC

Some regulations are not completely identical in these entities.

Pension

A pension plan is a mandatory and contributory savings plan for all employed persons in Bosnia and Herzegovina. Pensions are regulated via government schemes, where the employer pays monthly contributions together with the salary.

The pension contribution percentage is prescribed by law and amounts to approximately 23% of gross salary.

An insured person is entitled to an old-age pension when he/she reaches 65 and has at least 15 years of insurance service, at least 20 years of pension service, or 40 years of insurance service regardless of age (Law on Pension and Disability Insurance).

Group Personal Accident

In the Republic of Srpska, this benefit is mandatory, and in other entities, this coverage is voluntary. It typically covers:

Death due to illness
Death due to an accident
Permanent disability
Treatment costs due to an accident
Hospital days due to an accident

Legislated Leaves

Paid Leaves in Bosnia and Herzegovina are as follows:

Annual leave
Temporary incapacity for work (sick leave)
Absences from work with the consent of the employer

The employer must maintain the employee’s position until it is reasonable for the employee to return to work.

Paid Time Off

Maternity / Paternity Pay – Maternity Benefits

During pregnancy, childbirth, and childcare, an employed woman is entitled to maternity leave of one year continuously, and in exceptional cases, a woman may use a shorter maternity leave, but not less than 42 days after giving birth. Maternity leave can begin 28 days before the expected birth.

The father of the child also has the option of exercising the right to maternity leave in the event of the mother’s death, if the mother leaves the child, or if for other justified reasons, she cannot use maternity leave.

A woman who is on maternity leave during the fixed-term employment contract cannot be terminated by the employer, but after the expiration of the term for which the contract was concluded, the employment is terminated, and the employer is not obliged to extend the employment contract with the employee, who is on maternity leave.

Unemployment Insurance

An unemployed person who, at the time of termination of employment, has at least eight months of uninterrupted work or eight months with interruptions in the last 18 months, is entitled to cash benefits.

When determining the right to financial compensation, a period of 12 months is considered as a year of work, and work shorter than full working time, is recalculated to full working time.

The time spent at work is considered to be the time of compulsory insurance according to the regulations governing the system of taxes and compulsory contributions.

The amount of cash benefit is 40% of the average net salary paid in Bosnia and Herzegovina in the last three months before the termination of employment.

An unemployed person is entitled to cash benefits when he or she has not knowingly contributed to the termination of employment. The duration of payment of monetary compensation:

The cash benefit is paid to an unemployed person for 3.6, 9, 12, 15, 18, or 24 months, depending on the time spent at work.
In order for an unemployed person, who has fully used the cash benefit, to regain this right during the time spent at work, only the time spent at work after the expiration of the last established right to this benefit is included.
An unemployed person who is entitled to cash benefits may, at his request, be paid a lump sum depending on the determined duration of the right to benefits for self-employment or with another person forming a company, business, or another form of self-employment.
An unemployed person to whom the benefit has been paid cannot register with the employment service before the expiry of the time for which he received the lump sum.

Eye Exams

Eye exams are available through government health insurance plans and also through voluntary supplemental health plans.

Supplementary Employee Benefits

Healthcare

International employers in Bosnia and Herzegovina offer an extended healthcare benefit to supplement the government health insurance plan for salaried employees. Extended healthcare includes outpatient care in private clinics and annual preventive exams.

Workplace Canteens

This benefit is not common in Bosnia and Herzegovina; however, in highly competitive industries such as the technology industry, we are seeing an increase in catered lunches for employees. Large employers and employers outside of the cities often have an on-site cafeteria with discounted food prices.

This information about mandatory and supplemental employee benefits in Bosnia and Herzegovina 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.

Ukraine

Mandatory employee benefits in Ukraine are provided within the state social security system. They include pension benefits, unemployment, death, and short-term and long-term disability from occupational illnesses or personal accidents. Supplementary employee benefits in Ukraine include retirement, life, medical, and personal accident insurance. Perks range from ‘health days’ to critical illness coverage.

Despite the martial law in the country, the need for Health & Benefits support remains in Ukraine.

Insurance companies are still working and providing services in territories with low-level military action in Ukraine but not in the regions with active action and occupied territories.

Emergency and planned assistance, as well as in-patient and outpatient care, can still be provided; employees can pick up prescriptions in the pharmacies. More comprehensive options typically covered within policies, such as dental, critical illnesses, vision, maternity, vaccination, and checkups, are also readily available.

Passive war is generally excluded from coverage or can be offered with certain limitations. Insurance coverage cannot be provided for mobilized persons, who are on full state provision.

Mandatory Employee Benefits in Ukraine

The state of social guaranties in Ukraine is insufficient to ensure a minimum standard of living. In addition to this, the process of obtaining benefits is rather bureaucratized.

Pension

The Ukrainian pension system is based only on level 1 of the pension provision (PAYG ‘pay as you go’ level). Unfortunately, this system does not guarantee sufficient pension provision, especially considering the nation’s aging and the decrease in the working population.

The pension age for 2024 is 60 years both for men and women with at least 30 years of experience. In the future, each year, the length of the minimum service will increase by one year; in 2028, it will be 35 years. Further changes, like implementing the secondary accumulative pension level, are also planned by the government, but the date is not set.

LegislativeLeaves

Payments, called vacation pay, are formally the salary for vacation days. This provides employees with annual leaves (main and additional) to preserve their place of work (position) and salary for their period. Since the employee does not work during the vacation period, the average salary is paid to him.

Paid Time Off

Maternity benefits – These are assigned for the entire period of the maternity leave, provided that the application for benefits took place no later than 6 months from the end of this leave. The total duration of maternity leave is 126 days (70 calendar days before delivery and 56 days after).

The basis for the appointment of maternity benefits is the issuance of sick leave following the established procedure.
The benefit amount is calculated based on the average salary for the previous 12 months.
These benefits are covered by the state social security fund and are paid by the employer.
In addition to maternity leave benefits, the state assists with costs associated with childbirth.

This help for 2024 is set at UAH 41,280. Parents will be able to receive part of the amount, UAH 10,320, immediately, and the rest will be paid at UAH 860 per month for 3 years.

Parents may also be able to use vacation for childcare for up to 3 years, saving their vacation time. This is unpaid leave, however.

Employment Insurance

The employer pays state social security payments for employees through a unified social tax of 22% of salary. This tax covers the pension system, unemployment benefits, and short-term and long-term disability benefits.

Short-term disability – These work-related benefits are paid 100% of the average salary per day of disability (the first 5 days are paid by the employer, the rest – by the state fund). If the disability is not work-related, the payment amount depends on the employee’s length of service.
Long-term disability – The compensation for work-related long-term disability depends on the level of disability and the average salary or minimum income. The spherical disability state commission establishes the level of disability.
Unemployment insurance – Compensation from the state fund for unemployment depends on the length of service, the average salary of the person before unemployment, and the reason for unemployment. This compensation could also be provided as one single payment.

Supplementary Employee Benefits

Retirement

Long-term life insurance – Additional retirement insurance could be arranged as long-term life insurance. For tax benefit purposes, the coverage should be in the form of additional pension insurance, which has several requirements according to the law:

Minimum period of coverage – until official pension age +/- 10 years
No prior cancellation (except for death, disability, critical illness, move for leaving abroad)
Beneficiary – only the insured employee or dependents

In other cases, the employer must pay the following taxes: a 22% unified social tax, a 18% personal income tax, and a 1.5% military tax. These are mainly used by corporate clients as an instrument of a social package.

Group Life Insurance

The territory of coverage: Ukraine or worldwide.

Limits: salary-based (usually up to 2x annual salaries) or fixed amounts.

Scope of coverage:

Death resulted from any reason (PA or illness)
Invalidity of I, II, and III groups (permanent disability)
Injuries & traumas (with % of compensation according to the Table of traumas) / Temporary disability (fixed % of compensation per day of disability)
Critical illnesses (cancer, heart attack, brain attack, and the like), the list from 6 up to 32 illnesses

Premiums are usually paid by the employer, and costs depend on the group size, occupation, gender, and age of each employee.

Healthcare

There is no obligatory state medical insurance. In theory, medical help is free of charge, but in practice, it requires many of out-of-pocket expenses or applying for private medical help.

Voluntary medical insurance – This is a very popular solution to provide a sufficient level of medical help for employees. Now it is available mainly as group medical insurance for corporate clients. Medical insurance for individuals is less affordable.

Typical medical insurance plans include:

Outpatient treatment
In-patient treatment
Emergency care
Providing with medicines
Dental care
Additional options include the treatment of critical illnesses, preventative checkups, and maternal care.

Premiums are usually paid for by the employer, and costs depend on group size, the level of clinics covered (state/ departmental, private clinics of different level), and the scope of the medical plan.

Personal Accident Insurance

The territory of coverage: Ukraine or worldwide.

Period of coverage: 24 hours a day (preferable) or working hours only.

Limits: salary-based (usually up to 2x annual salaries) or fixed amounts.

Scope of coverage:

Death as a result of a personal accident
Invalidity of I, II, and III groups (permanent disability)
Injuries & traumas (with % of compensation according to the Table of traumas) / Temporary disability (fixed % of compensation per day of disability)

Premiums are usually paid for by the employer and depend upon group size and employee occupation.

Business Travel Insurance

This insurance has a few forms, including single policies, part of group medical coverage, or separate corporate business travel insurance policies.

Scope of coverage:

Medical costs
Personal accidents
Assistance
Third-party liability
Baggage insurance
Financial risks (trip cancellation)
Business travels within Ukraine

Employee Perks

Voluntary medical insurance could offer different additional options, some of the most popular being:

Coverage of exclusions from the agreement. These are usually offered within certain corporate limits and could include things like war-related risks and veteran’s support.
Mental Health support, including individual sessions and lectures from general practitioners/ psychologists, etc. Wellness benefits include access to swimming pools and gyms or compensation for a gym membership.
Coverage for a limited number of critical illnesses (cancer, coronary artery bypass surgery, heart valve replacement or repair, neurosurgery, live-donor organ/tissue transplant) in the leading specialized clinics outside Ukraine.

Administrative Organizations

Ministry of Social Policy (https://www.msp.gov.ua/) is responsible for policy and provides general coordination.

Pension Fund (http://www.pfu.gov.ua/) administers pensions.

State Fiscal Service (http://sfs.gov.ua/) collects contributions.

This information about mandatory and supplemental employee benefits in Ukraine 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.

Mandatory employee benefits in Singapore

Supplemental employee benefits in Singapore

Employee Perks in Singapore

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.

Mandatory Employee Benefits in the Netherlands

General Old Age Pensions Act (AOW)

Surviving Dependents’ Pension (ANW)

Long-Term Care Act (Wlz)

Child Support (Kinderbijslag)

Employee Insurance Schemes

Unemployment Insurance Act (WW)

Work and Income (Capacity for Work) Act (WIA)

Sickness Benefits Act (ZW)

Health Insurance

Supplementary employee benefits in the Netherlands

Retirement Pension

Pension Reform

Dependent’s Pension

Disability Insurance

Accident Insurance

Common Employee Perks

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.

Mandatory employee benefits in Portugal

Workers Compensation Insurance

Holiday Pay

Meal Allowance

Supplementary employee benefits in Portugal

Company Cars

Meal Allowance Cards

Childcare Vouchers

Voluntary Benefits

Flexible Benefits

Work from Home

Transport Passes

Technology

Professional Training

Parking Fees

Education Vouchers

Education Expenses

Health and Social Support Expenses

Senior Expenses

Gymnasium and Fitness

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.

Mandatory Employee Benefits in Germany

Retirement Pensions

Unemployment Insurance

Healthcare Benefits

Long-Term / Nursing Care

Workers’ Compensation

Supplementary Employee Benefits

Retirement/Pension

Life Insurance

Total Permanent Disability

Accidental Death and Dismemberment Insurance (AD&D)

Medical Insurance

Sickness Benefit

Dental Insurance

Computer Glasses

Fringe Benefits (Perks)

Wellbeing

Mental Health

Financial Health

Physical Wellness

Digital Wellness

Vacation / Special Leave

Flexible Work Arrangements

Job Tickets / Company Cars / Allowances

Lunch Vouchers ­

Gym Allowance

Employee Product Discounts

Gifts for Special and Personal Occasions

Free Snacks & Beverages in the Office

Company Bikes

Childcare Allowance

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.

Mandatory Employee Benefits

Health

Retirement

Life

Disability

Lunch Vouchers