China

Mandatory Employee Benefits in China

Mandatory employee benefits in China are state-administered and include medical care, unemployment, workers’ compensation, and maternity benefits. Supplemental employee benefits in China include three types of retirement benefits: life insurance and ADD, as well as healthcare. The average benefit costs vary by province.

Mandatory benefits in China are based around the State Social Insurance System, which the municipal government administers. They are not purchased from the private market but administered as a social welfare system. Employers and employees contribute to the system in proportion to the employee’s salary (percentages vary by municipality, and the maximum contributions are capped).

Retirement Benefits – Part of the Social Insurance Scheme

The normal retirement age is 60 for males and 55 for female workers. Benefits: Designed to meet the basic needs of retirement life. Basic retirement benefits are made up of three portions:
- Base pension, equal to (the average of Social Average Annual Salary of the year before retirement time and the insured’s indexed salary) × years of contributions (including those regarded as contribution period) × 1%
- Individual account pension, equal to their individual retirement account balances/number of months stipulated by the government
- Transitional pension is based on the age of insured employees and the accumulation period of their individual retirement account (different regions have different standards)

Medical Care Benefits– Part of Social Insurance Scheme

Individual Medical Account: Used for normal clinical expenses, copayment of critical illness, and hospitalization expenses
Pooled Public Medical Funds: Used for reimbursement of critical illness and hospitalization expenses
Threshold of Pooled Public Medical Funds Reimbursement: 10% of local social average annual salary
Maximum Benefits from Pooled Public Medical Funds: Four times local social average annual salary

Unemployment Fund – Part of Social Insurance Scheme

Unemployed monthly salary subject to local governmental regulation standards
Medical care according to social medical insurance policies
Lump-sum death benefits for the employee’s dependents
Occupational training allowance, job introduction allowance, etc.

Time Limit: Two months’ benefit for each year of membership, up to a maximum of 24 months’ benefit

Housing Fund – Part of Social Insurance Scheme

Both Employee and Employer contribute equal amounts to a Housing Fund,
- Mandatory (minimum) contribution at 5% of gross salary (employer and employee each contribute 5%)
- Supplemental portion, which is an optional contribution beyond 5%. The percentage is capped, but the cap will vary by locality.
As with all social insurance contributions, these amounts are deducted from pre-tax gross salary, so there are some tax benefits to increasing the supplemental contribution (compared to paying out the same amount as additional salary).
The employee can use the housing fund for defined expenses:
- Purchasing residential property
- Construction, reconstruction, and renovation of residential property
- Lease payments on residential property
- Purchasing residential property on behalf of parents
- Funds can also be claimed upon specified situations such as:
  - Retirement
  - Emigration
  - Total Permanent Disability
  - Unemployment/Destitution

Work-Injury and Disability Benefits (a.k.a Workers’ Compensation)

The obligation to provide benefits is split between those paid by the Social Insurance Scheme.

Social Insurance Obligations
- Medical benefits during the treatment period:
  - Reimbursement of medical expenses
  - Medical rehabilitation expense reimbursement
  - Allowance for room and board
  - Allowance for medical care expenses
- Death benefits
  - Lump-sum funeral allowance
  - Monthly dependent living allowance
  - Lump-sum death benefit
- Disability benefits after disability appraisal:
  - Lump-sum disability benefits; disability appraisal grades 1-4 (most serious, likely not able to work in a normal capacity in the future)
  - Monthly salary allowance before retirement age or retirement
  - monthly salary allowance after retirement age
  - Monthly living allowance, if needed
  - Other allowances include occupational training allowance, job introduction allowance, etc.

Employer Obligations
- Sick leave monthly salary during the medical treatment period:
  - Paid by the employer; same monthly salary as earned during
- The employer must continue to employ the employee until the employee reaches the normal retirement age (or until the employee chooses to terminate employment voluntarily).
- Disability benefits after disability appraisal:
  - Lump-sum disability for disability appraisal grades 5-10 (less serious, can return to work eventually)
  - To be paid when the employee voluntarily ends the employment relationship (waived if the employee works until normal retirement).
- An employer’s liability insurance policy can cover the above.

Maternity Benefits

Maternity Leave: Normally 98 days, additional 15-30 days in case of a complicated delivery.
Maternity Leave Monthly Salary: Actual monthly salary, jointly paid by maternity pooled funds and employer.
Medical Care Expenses/Allowance: Used for medical expenses associated with the delivery and/or related birth control treatment and/or related female illness treatment in the form of medical allowance (such as RMB 3,000 in Shanghai) or medical expense reimbursement (such as in Guangdong).
Following the “Opinions of the General Office of the State Council on Comprehensively Advancing Combined Implementation of Maternity Insurance and Basic Medical Insurance for Employees” (No. 10 [2019] of the General Office of the State Council), Maternity Benefits are combined with the Basic Medical Care Insurance, with unified registration, fund payment, and management.

Supplemental Employee Benefits in China

Accidental Death & Disability Insurance (AD&D)

AD&D is historically the most pervasive employee benefit provided by employers.

The benchmark sum insured for AD&D is usually between 24 to 3 times the annual salary (24 to 36 months).
A certain percentage of the insured amount under the group AD&D policy will be payable if the employee suffers one of the following losses due to an accident. It can be structured two ways:
- Type I: Insurer-defined levels of disability and/or dismemberment
- Type II: Government-defined Levels of Disability (1 -10)
  - Same classification is used for Work Injury Benefits (Worker’s Compensation)

Life Insurance, aka. Death/Total Permanent Disability due to Illness

Life insurance is an increasingly popular employee benefit. It is intended to fill the gap left by accident insurance, which does not cover death or disability caused by illness.

The benchmark sum insured for group life Insurance can vary anywhere from one to three times the annual salary (12 to 36 months).

Supplemental Medical Benefits

China’s Social Security System includes medical benefits. However, supplemental medical insurance is considered by many to be necessary to supplement the limitations of Social Security.

Critical Illness

Critical illness coverage is intended to provide a lump-sum benefit if a patient is diagnosed with a specified critical illness. The intention is to provide additional funds that can be used towards additional treatments and therapies.

Practices vary, but the maximum payout is typically scaled somewhere between 6 -12 months’ average salary.

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

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.

Slovenia

Mandatory employee benefits in Slovenia are part of the country’s comprehensive social security system, which includes pensions and healthcare. Supplementary employee benefits in Slovenia include voluntary pension plans, personal accident, and life insurance. In addition, supplemental health insurance is available, but it is not common for companies to provide it. Employee perks in the country include a fuel card, bonuses, meal subsidies, educational stipends, and mobile phones.

Mandatory Employee Benefits in Slovenia

Slovenia’s comprehensive social security system includes pensions and disability, health insurance and health care, unemployment insurance, parental insurance and family benefits, and social assistance. Both employees (total 22,10%) and employers (16,10%) pay (contributions and taxes) into social security.

Pension Insurance

Slovenia has a three-tier pension system, with the first pillar being a PAYG scheme. The contribution rate for the public pension system is 24.35% of gross wages; employees pay 15.5%, employers contribute 8.85%, and the self-employed must cover the total amount.

The second pillar consists of occupational pensions that are mandatory for certain sectors (public service and banking sectors, as well as for particularly hazardous occupations) and voluntary for other private sectors (different versions of pension schemes). The monthly premium is limited to a maximum of 5.84% of the annual gross salary or a maximum of €2,905.66 per year.

Voluntary personal savings constitute the third pillar.

Health Insurance

The compulsory health insurance (CHI) scheme covers the whole population based on employment, self-employment, or residence (insured person and their family members). The insured persons are guaranteed by the law the following: the payment of health services, sick pay during temporary absence from work, and the reimbursement of travel expenses tied to obtaining health services.

CHI does not always cover all healthcare services and does pay the full price. Full coverage applies to the following:

All health programs for children and youth (children are completely covered up to 18)
Students, as long as they attend school
Family planning
Occupational, malignant, and other diseases
Medical services related to the donation and transplantation of tissues and organs
Long-term nursing care

For all other services, compulsory health insurance covers just certain percentages of their full prices. The difference to the full price shall either be covered by the insured person himself or can be covered by the voluntary health insurance policy. This insurance may no longer be offered by insurance companies but taken over by the Institute for Health Insurance of Slovenia ZZZS, which is now regulated by the state. The premium is €35 and is deducted from the salary by the employer.

Supplementary Employee Benefits in Slovenia

Retirement

Voluntary supplementary pension plans may be established as collective insurance with an employer, who wholly or partially funds the insurance for all his employees, or by entering an individual retirement plan.

Employer’s contributions to supplementary pension funds are deductible for corporate and personal income tax and social security contributions. An employer paying the contributions to a pension plan can lower his tax base, and the contributions are not included in the base for Social Security contributions. Pension contributions from both the employer and the employee benefit from tax relief up to 5.844% of the employee’s gross wage and are capped at approximately €2,800 per year and employee. This maximum also includes premiums paid by the employee to individual pension schemes, with the employer having priority for tax relief. The monthly premium is limited to a maximum of 5.84% of the annual gross salary or a maximum of €2905.66 per year.

For a plan to receive tax-favorable treatment, it must cover at least 51% of all employees of the sponsoring employer and be authorized by the Ministry of Labor.

The third pillar – Premiums paid from this pillar are subject to tax relive and preferences, which are lower than similar incentives of other occupational schemes. Tax incentives for individual pension insurance include only personal income tax relief, but not other social contributions, so due to mentioned reason, this pillar is not very common in Slovenia.

Health Insurance

Voluntary health insurance can roughly be divided into supplementary and additional. Supplementary insurance covers participation costs. This insurance may no longer be offered by insurance companies but taken over by the Institute for Health Insurance of Slovenia ZZZS, which is now regulated by the state. The premium is €35 and is deducted from the salary by the employer, and additional health insurance consists of various insurance products related to additional health care (specialist examinations, unstandardized dental care, rehabilitation costs after the accident, and hospital specialist activity. Companies are increasingly getting this insurance for their employees. The average premium is approximately €20.

Other voluntary benefits available as insurance products in the market.

Travel Health Insurance

Travel health insurance covers medical treatment costs during travel and stays abroad. Companies typically conclude this coverage only for business travel, with 93% of companies providing it.

Personal Accident Insurance

Other than the benefits provided by the social security system, some companies provide personal accident insurance with coverage for accident, death, and permanent disability as main coverages and in the form of an insurance policy. The employer typically covers the cost, and it is possible to cover family members through employee contributions.

Life Insurance

Group life insurance products concluded by companies are, in most cases, without a saving component. Insurance beneficiaries in case of death can be a company or person (family members, etc.) The premium is a taxable expense for the company, but if a company is entitled as beneficiary, the payment is treated as company income. In this case, the tax base also increases in the payment year.

Employee Perks

The most common perks as a part of typical employer benefit practices are the following:

Company car – A company car is typical for management and other staff who require transportation to perform their work. Employees are paid a credit rating for their vehicles. The purchase value of the vehicle is 2% of the gasoline or diesel. Electric vehicles do not have a credit rating.
Fuel card – Employees with a company car are entitled to a fuel card. The fuel card can be used only in Slovenia or also in other countries.
Transportation Allowance—The employer compensates fuel costs according to the applicable law for employees not driving a company car (€ 0.21/km) and €0.43 for transportation on a business trip.
Bonuses – Common bonuses to include in employment contracts are:
- 13th salary – considered a gratuity and not required by law
- Christmas bonus
- Jubilee bonus – the amount usually dependent on the length of service
- Performance-based bonus

Twenty percent of all companies provide jubilee awards, and 59% provide service awards. Typical anniversary rewards are for 10, 20, or 30 years. The target payout is a % of the base salary linked to the pay grade. Jubilee awards are similar but may celebrate a special anniversary, such as 25 or 50 years.

Meal Subsidy – €7.96 per working day (statutory maximum amount).
Discounted company products – 19% of companies grant product discounts.
Education – The majority (81%) of companies provide or assist with employee development by paying for conferences and training courses.
Mobile phones – Almost all companies (98%) provide mobile phones to employees.

In recent years, companies have begun offering their employees extra benefits, including flexible hours for working mothers, paternity leave, and study leave for work-related courses.

Slovenia launched a family-friendly enterprise certification scheme – Certifikat Družini prijazno podjetje – in 2007 in partnership with the non-profit Eqvilib Institute. The scheme is based on the European family audit system developed by Berufundfamilie in Germany and is also used in Austria, Italy, and Hungary.

The Family Friendly Enterprise certificate is based on the CSR principle of employee–management cooperation, emphasizing work-life balance. The FFE certificate is a long-term consultation process that provides positive effects beyond reconciling employees’ work and private life and reflects competitive advantages with positive economic impact for enterprises and long-term results for society. Over 250 Slovenian companies and organizations enter the certification, and certificate holders employ more than 70,000 workers.

This information about mandatory and supplemental employee benefits in Slovenia 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.

Japan

Mandatory employee benefits in Japan include retirement, several types of disability pensions, workers’ compensation and unemployment insurance, healthcare, long-term care, paid leaves, and contribution to the longevity healthcare system. Common supplementary employee benefits include life, personal accident, long-term disability, medical top-up, annual health checks, condolence benefits, housing, commuting, and family allowances. Common perks include food service, discounts on education and entertainment, and flextime.

Mandatory Employee Benefits in Japan

Superannuation/Pension

Regular employees are classified as TYPE 2 Insureds in the Japanese public pension insurance system. Employees working shorter times at big companies have also been included in the category. The TYPE 2 Insureds shall be covered by the Employees’ Pension Insurance plan (KOSEI NENKIN, in Japanese). The premiums are calculated based simply on the salary amount. The employers settle the enrollment procedures. Half of the premiums are borne by the employer and the other half by the employee. The pension benefit amount from the Employees’ Pension Insurance for the respective insureds varies according to the premium amount they have contributed. This variation is a significant difference from the National Pension Insurance plan. In addition, the pension amount shall be larger than the basic pension amount paid from the National Pension Insurance Plan.

Old-Age Pension Benefit

Eligibility – Participants become eligible for the old-age pension benefit at age 65. A minimum participation period of 10 years to the National Pension is required, including contribution-paid and contribution-exempted periods.

Disability Pension

Eligibility – If a participant becomes disabled due to sickness or injury, a disability benefit will be paid. Disability is categorized into three classes, depending on its seriousness. A participant cannot receive the benefit if he/she did not pay contributions for one-third or more of one’s previous participation period.

The three classes of disability include:

Class 1: Total disability requiring constant attendance
Class 2: Degree of disability restricting one’s ability to live independently
Class 3: Degree of disability restricting one’s ability to work

Survivors’ Pension

Eligibility – If a participant with an eligible dependent dies, the dependent will receive a survivor’s pension. If a participant did not pay contributions for one-third or more of his or her previous participation period, the survivors’ pension will not be paid.

Labor Insurance (Workers’ Compensation and Employment Insurance)

Administration – Administered by the government.

Coverage – Almost all employers must have workers’ compensation to cover their employees, whether full-time or part-time. Company directors are generally excluded from the coverage; a separate personal accident policy is usually recommended.

Workers’ compensation insurance provides for medical care, loss of income, disability, or death of an employee due to occupational causes or accidents during the commute.

Unemployment Insurance

Administration – Administered by the government.

Coverage—Employment insurance covers basically all employees and provides an allowance in case of unemployment. Temporary workers who work more than 20 hours a week and plan to work more than 31 days are included. Company directors are generally excluded from the coverage. An expatriate who is planning to return to his or her home country after termination of employment in Japan may be excluded from coverage.

Health Insurance

All residents of Japan are eligible for health insurance. There are two major health insurance provisions:

The local government manages National Health Insurance, mainly for the self-employed, retired individuals, and their dependents.
Health Insurance for Employees, which is for employees and their dependents, is managed by the Japan Health Insurance Association or health insurance societies set up by larger companies or specific industries.

Eligibility – Generally, employers with one or more employees must have health insurance. All full-time employees will be covered and become participants. Part-time workers are generally covered under health insurance if they meet certain conditions, including working at least 20 hours per week, having a monthly wage of at least 88,000 yen, and working for companies with 51 or more employees.

Health insurance covers non-occupational sickness or injuries of participants and their dependents. Workers’ compensation covers occupational sickness or injuries.

Basic coverage for participants and their dependents – In the event of sickness or injury due to non-occupational causes, the participant is entitled to receive necessary medical care, such as medical consultation, supply of medicines, medical treatments, surgery, and hospitalization. 70% of such medical care expenses will be covered by health insurance. Participants are required to pay 30% of the medical care expenses. Medical care benefits are also provided for dependents. The benefits cover 70% of medical care expenses.
Benefits for high-cost medical care – If the out-of-pocket medical expense in a particular month exceeds a certain limit, health insurance will reimburse the excess amount.
When a participant cannot work due to the necessity of medical treatment and loses his/her remuneration, an amount equivalent to two-thirds of the standard daily remuneration will be paid per day for up to 18 months after a three-day waiting period.

National Health Insurance

National health insurance offers benefits similar to those of health insurance for employees. People not covered by another scheme must join the national health insurance system. The coverage level is 70% of medical care expenses. The contribution amount is determined by each local government, usually based on total income and the number of persons in each household.

Long-Term Care Insurance

With the impending problem of an aged society and an expected increase in demand for nursing and medical care for the aged, long-term care insurance started in Japan on April 1, 2000.

Insured – All individuals aged 40 or older must have long-term care insurance.

Individuals aged 65 and over are Class 1 insureds, and those aged 40 to 64 are Class 2 insureds.

The insured can receive long-term care services such as home-visit services by care attendants or care services at nursing homes. However, those who would like to receive these services should be registered as truly needing these services for support.

Longevity Healthcare System

The Longevity Healthcare System (Healthcare System for Later-Stage Elderly Persons) was established through reforms to the national healthcare system as an easy-to-understand system for providing healthcare tailored to the physical and mental needs of elderly persons aged 75 years or older and for enabling the entire population to support the cost of delivering such healthcare to maintain a system of insurance that can benefit everyone for many years to come.

All people insured under the National Health Insurance Plan or an employee’s health insurance plan and their dependents shall become insured under the Longevity Healthcare System (Healthcare System for Later-Stage Elderly Persons) once they turn 75.

Also, people between 65 and 75 who are recognized by wide area associations as suffering from specific disabilities are included. (A person is eligible from the date he or she is recognized as suffering from a specific disability.)

Paid Leave

Paid leave is given to workers who have worked continuously for 6 months from the hire date and have worked 80% or more of all working days. The minimum number of paid leave days is 10. Employees can take 10 days of paid leave in succession or in splits, but it is mandatory to take paid leave for at least 5 days a year.

Maternity Leave

Before childbirth, the leave allowance is 6 weeks before the expected date of birth (14 weeks for twins or more), and after maternity, the period is 8 weeks from the day after delivery. Salary payments during leave are not stipulated by law for both before and after childbirth and are subject to each company’s collective agreements and employment rules. The maternity allowance (~67% of salary) is paid if you have health insurance at your workplace and you are not paid during maternity leave. No allowance will be paid if the salary is fully paid during maternity leave. However, the difference will be paid if the salary during maternity leave falls below 67% of the standard monthly salary (daily salary).

Caregiver Leave

Employees can take caregiver leave to provide nursing care to a direct family member with a condition requiring constant nursing care for a period specified by the Ministry of Health, Labor, and Welfare Ordinance. Reasons include injury, sickness, or physical or mental disability. Employees can get up to 93 days off for each family member who needs nursing care. This leave can be taken up to 3 times. It is not 93 days in a year, but in the aggregate for the period they work for their employer.

Childcare Leave

Employees may take childcare leave upon applying to their employer if the child they care for is less than one year of age. Generally, childcare leave can be taken until the child is 1 year old (up to the day before his/her birthday), but it can be extended to 2 years old.

Paternity Leave

While the focus here is on maternity leave, it’s important to note that Japan also has provisions for paternity leave, allowing fathers to take time off to care for their newborn child.

The government has proposed extending parental leave from 14 weeks to 26 weeks for mothers and from eight weeks to 12 weeks for fathers.

Supplemental Employee Benefits in Japan

Group Life Insurance

A standard employee benefit is a provision to pay a lump sum benefit in the event of an employee’s death. Most companies have group life insurance to cover employees for that purpose. Benefits may be a flat amount for all, or some may be determined by rank or by seniority. Almost all foreign companies operating in Japan opt for a multiple of the employee’s salary.

Group Personal Accident

Payable in the event of death or permanent disability and can be extended to include medical costs associated with hospitalization and outpatient costs.

Group Long-Term Disability Insurance

Payable monthly for the insured in long-term hospitalization or during long-term unemployment due to injury and/or disease.

Group Medical Top-Up Insurance

Daily allowance for in-patient care due to injury and/or disease and surgery allowance in a lump sum is applied.

Housing Allowance

The company bears part of the rent and repayment of the home loan. The average subsidy is JPY10,000 to JPY20,000 yen a month.

Commuting Allowance

The company bears part or all of its employees’ commuting costs.

Family Allowance

The company will provide an allowance as a living aid if the employee has dependents. The benefit amount depends on the company and is not decided by law. Over 76% of companies provide family allowances. The average amounts are:

Allowance for spouse: 10,000 yen to 15,000 yen per month
Allowance for children: About 3,000 yen to 5,000 yen per month

Medical/Health Check

The company will normally pay the basic cost for an annual medical examination. If the company employs over 50 staff, it is also its duty to arrange for an annual stress check survey on all employees.

Condolence

The company will provide cash, such as wedding gifts, birth gifts, injury and illness benefits, condolence money, etc. More than 85% of companies have introduced condolence benefits.

Perks

Dietary assistance

The employee cafeteria is costly, and the hurdles to introducing it are high. Recently, services other than the employee cafeteria have been introduced, and many can be started at a lower cost. The stand-alone company food service has a dedicated refrigerator installed in the office, so that side dishes and rice are always available. Employees can purchase from JPY100 per item, and there is a rich lineup of main dishes ranging from hamburger steaks and grilled fish to side dishes such as pickles and simmered dishes.

Outsourcing benefit

There are two types of outsourcing benefits, ‘Package Service’ and ‘Cafeteria Plan.’ With ‘Package Service,’ employees can use services that they have affiliated with in a flat-rate system. On the other hand, with the ‘Cafeteria Plan,’ employees receive subsidies (points), and can select and use services within those subsidies (points). The benefits depend on the outsourcing company with discounts that range from tickets for theme parks, sports, music, and movies, to shopping benefits, discounts on massages and sports clubs, or use of facilities such as counseling and health checkups. Free English lessons, bookkeeping courses, housekeeping services, babysitting, and discounts for childcare can also be part of these benefits.

Group benefit pools

More and more companies are signing up with suppliers who provide significant discounts on shopping, petrol, movie tickets, travel, and leisure activities. The more employers in the pool, the better the scale to negotiate the discounts.

Flextime system

Employees can work by deciding the start and end times of work each day so long as they work for a set minimum number of hours per month, and more and more companies are introducing this system.

Congratulations and condolences

Team Member Marriage – JPY50,000/Team Member/Spouse’s Childbirth – JPY10,000/Team Member Death – JPY100,000/ Spouse’s Death – JPY50,000/ Parent’s Death – JPY30,000/ Child’s Death – JPY30,000/ Other Death (Spouse’s Parents, Grandparents (living together), Siblings) – JPY20,000 (The above benefit amounts are typical for small and medium-sized companies and are considered above the 50% quartile).

Sports club subsidy

50% subsidy for a sports club’s monthly membership fee of up to JPY70K/year. For it to be tax deductible, this benefit must be available for all employees regardless of their rank/status in the company. Again, a welfare service company can help with this.

Annual leave

Ten to 20 days of annual leave (plus one day per year of service) with a special Summer leave of 3 days of paid summer leave per year, available from July to September. The statutory annual leave for a new hire is 10 days after 6 months in the company, provided the employee has at least an 80% attendance rate. The number of leave days increases with the years of service up to a limit of 20 days. Any annual days above what is guaranteed statutorily can be considered above average. The additional three days of paid summer leave is certainly above average.

Sick leave

Ten days of paid sick leave per year (this is common with companies that offer ‘above average’ benefits).

Long-term sick leave

Varied by years of service as follows:

<2 years of service – 0 months paid + 12 months unpaid
2 to 4 years of service – 1 month paid + 12 months unpaid
5 to 9 years of service – 2 months paid + 18 months unpaid
10+ years of service – 2 months paid + 24 months unpaid (this is common with companies that use ‘above average’ benefits)

Related Government Websites

Ministry of Health, Labour and Welfare

This information about employee benefits in Japan is provided by Cornes & Company, Asinta’s employee benefits consulting Partner in Japan.

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.

South Korea

Mandatory employee benefits in South Korea

Focus on healthcare

Korea’s provinces and territories manage government-sponsored healthcare. The federal budget determines the provincial healthcare funding; however, each province/ territory manages its healthcare platforms through taxes or individual premiums.

Korea’s healthcare system is the subject of much political controversy and debate. Some question the efficiencies of the current system to deliver treatments in a timely fashion and advocate adopting a private system.

Conversely, there are worries that privatization would lead to inequalities in the healthcare system, with only the wealthy being able to afford certain treatments and services.

Supplementary employee benefits

Although the South Korean government provides employees with national pensions and health care, it does not provide enough benefits. Therefore, the employees expect their company to offer additional life, disability, and medical plans. Other benefits include retirement, voluntary benefits, and flexible benefits.

Perks are not standard in the country.

This information is provided by CAPACITY, Asinta’s employee benefits consulting Partner in South Korea. If you need support with your benefits in the country, please contact Asinta, and we will put you in touch with the local experts at CAPACITY.

United States of America

Most US employees say health insurance is their most important employee benefit. Utilizing the private health system without insurance is an extremely expensive proposition, especially given the US’ limited government sponsorship. This makes employer-sponsored healthcare plans a valuable component of an employee’s total compensation package.

When asked to rank four other common US-insured benefits in order of importance after healthcare, employees are likely to respond with dental, vision, life, and disability insurance. Outside of insured benefits, retirement, paid time off, and flexible work arrangements are highly important.

Trending Now

Key trends in the post-pandemic US healthcare system include a rebounding of merger-and-acquisition activity, rising medical inflation, a looming provider shortage, an ever-changing legislative landscape, and a digital transformation. Employers are driving value across their benefits program through smart benefit design and financial discipline, with a focus on access, digital engagement, and well-being.

Average Cost of Employer-Sponsored Benefits

According to KFF (The Kaiser Family Foundation), the average annual premiums for employer-sponsored health Insurance in 2024 was $8,951 for single (employee-only) coverage and $25,572 for family coverage, increasing 6-7% over 2023. While it varies widely by industry, size, location, and many other factors, on average covered workers contribute 16% of the premium for single coverage and 25% of the premium for family coverage.

Guidance

Setting up benefits in the United States is a complex matter. Choosing the right broker is an essential part of the due diligence process. Selection of the insurance carrier, provider network(s), plan designs, and contribution strategy will vary greatly depending on whether you are offering coverage nationally or regionally. However, employees work across physical and virtual borders, so it is important to set a benefits strategy and program that creates equity among employees, and that can be easily communicated through the open enrollment process.

This information about employee benefits in the United States is provided by Alliant Employee Benefits, Asinta’s employee benefits consulting Partner in the United States.

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.

Thailand

Mandatory employee benefits in Thailand include life-death coverage, disability (invalidity benefits), medical treatment coverage, maternity benefits, child allowance, old age benefits, workman’s compensation (WCF), and unemployment. Common supplementary employee benefits include life insurance, group disability, group medical insurance, and retirement via Thailand’s Registered Provident Funds.]

Mandatory Employee Benefits in Thailand

Life – Death Benefits

If an employee (or an insured person who pays contributions that provide entitlement to benefits under the Social Security Act) dies without sustaining a non-work related injury or sickness and has paid contributions for not less than one month during the six months before his/her death, the following compensation benefits will be paid.

Funeral Allowance amounting to THB 50,000, payable to the documented and approved designated funeral undertaker, funeral undertaker is:

- A person whom the insured designates in writing as their funeral undertaker and who subsequently becomes the insured’s chosen funeral undertaker.
- Spouse, parent, or child of the insured who presents evidence demonstrating that they serve as the insured’s funeral undertaker.
- Another individual who can demonstrate evidence of being an insured funeral undertaker.
- In the event of the insured person’s death, disbursement shall be made to the individual specified by the insured in a written letter designating entitlement to receive the allowance. However, if the insured person has not designated a recipient in writing, the benefit must be distributed among the insured person’s dependents. These beneficiaries encompass the spouse, father, mother, or children of the insured person, each entitled to an equal portion of the disbursement.
- Eligible heirs can request a refund of their old age money within 2 years.

Disability Benefits (Invalidity Benefits)

An insured person is entitled to compensation benefits for a non-occupational disability provided he/she has paid contributions for not less than 3 months within 15 months before becoming disabled as certified by the Medical Committee.

Compensatory benefits that the insured will receive include:

Compensation for loss of income

In the event of severe disability, will receive 50 percent of their monthly wages for the duration of their life.
In the case of a mild disability, will receive compensation for lost income according to the criteria and period specified in the announcement.

Medical service fee examples:

Medical examination and diagnosis expenses
Medical treatment expenses
Medicine and medical supplies expenses
Expenses for admission to and treatment in a medical establishment
Cost of ambulance or transportation for an invalid person
Physical, mental, and occupational rehabilitation expenses, and
Other necessary expenses, pursuant to Section 69 and Section 70 of the Social Security Act

Medical Treatment Benefits

An insured person shall be entitled to non-occupational injury or sickness compensation benefits provided he/she has paid contributions for not less than 3 months within the period of 15 months before the date of receiving medical services. The insured shall receive medical treatments free of charge for non-occupational injury or sickness at the registered hospital shown on his/her Social Security card.

(Except for 8 diseases that are not covered by the Social Securities Act)

Cosmetic procedures without medical necessity
Experimental treatments
Infertility treatments
Examinations beyond the scope of necessary treatment for the respective illness
Gender reassignment
Artificial insemination
Services during recovery periods
Eyeglasses, except in cases where the insured has undergone intraocular lens surgery and cannot wear artificial intraocular lenses

The compensation benefits shall consist of:

Medical examination expenses
Medical treatment expenses
Lodging, meals, and treatment expenses in hospital
Medicine and pharmaceutical expenses
Cost of ambulance or transportation for patient
Other necessary expenses (such as Preventive Health Care and Grant for insured who suffered due to inadequate medical care) In accordance with the rules and rates prescribed and approved by the Medical Committee.

Maternity Benefits

An insured person is entitled to compensation benefits relating to childbirth for themself, or their spouse, or for a woman cohabitating with an insured person and disclosed as husband and wife according to the regulations prescribed by the Secretary-General in case the insured person has no wife. The insured must have paid contributions for not less than 5 months within 15 months before the date of receiving medical services, with a paid lump sum medical service fee of 15,000 baht per childbirth. Insured female individuals are entitled to a maternity leave allowance equivalent to 50 percent of the average wage for 90 days. However, for the third child, the insured will not be eligible for the lump sum maternity leave allowance, which is paid at the rate of 50 percent of the average wage for 90 days.

Child Allowance

An insured parent who has paid contributions for not less than 12 months within 36 months before the month of entitlement to benefits receives a monthly child allowance amounting to 800 baht per month per child for a maximum of three children, must be a legitimate child, except an adopted child or a child given up for adoption by another person and age not over 6 years old.

Old Age Benefits

An insured person is entitled to an old-age pension provided that he/she is 55 years of age or older and has paid contributions for not less than 180 months, irrespective of whether the period is consecutive or not. The old-age pension shall be paid based on the percentage of monthly wages and periods of contribution in accordance with the rules as stated in the Ministerial Regulations.

Workmen’s Compensation Fund (WCF)

The Worker’s Compensation Fund was set up in accordance with the Workmen’s Compensation Act. The purpose of the fund is to replace an employer’s liability and to give prompt and equitable protection against injury, disease, disability, or death resulting from employment. It is the employer’s sole responsibility to pay contributions to the WCF annually, like an insurance premium. Employees are eligible to receive compensation benefits consisting of medical services, monthly indemnity, rehabilitation, and funeral allowances in the event of work-related injuries.

Unemployment Benefits

An employee who is an insured person shall be entitled to compensation benefits in case of unemployment provided that he/she has paid contributions for not less than 6 months within a period of 15 months prior to unemployment and meets the following conditions:

Having the ability to work, ready for suitable job as being provided, or not refusing job training, and having been registered at the Government Employment Services Office at which he/she appears not less than once a month.
Unemployment of the insured person must not be caused by:
- Termination due to performing duties dishonestly
- Intentionally committing a criminal offence against the employer
- Intentionally causing damage to the employer
- Violating work regulations, rules or lawful order
- Seriously neglecting duties for seven consecutive days without reasonable cause
- Causing serious damage to the employer due to negligence
- Being imprisoned by a final judgment of imprisonment, except for an offence that has been committed by negligence or a petty offence
- The person is not entitled to an old-age pension.
An insured person shall be entitled to unemployment benefits on or after the eighth day from the date of becoming unemployed with the last employer in accordance with the rules and rates as stated in the Ministerial Regulations.
Being a person not entitled to old-age benefits as defined under Chapter 7 of the Social Securities Act; such a person is not entitled to unemployment benefits.
Covers unemployment caused by an employer that has decided to temporarily close their office or factory due to a force majeure such as a flood.

Supplemental Employee Benefits*

*These are not compulsory under Thai law. The employer may choose to provide such benefits to the employee.

Life Benefits (Group Life – Death Benefit)

Most group life insurance plans are one-year renewable term insurance with optional riders for accidental death and dismemberment and total and permanent disability. The coverage varies from either 12 to 48 times monthly salary or a flat amount for all employees regardless of rank. All eligible members for Group Life Cover are automatically covered under the policy up to a pre-determined acceptance limit (Free Cover Limit) for a particular benefit without having to provide any medical evidence.

A group life insurance plan covers all causes of death of the insured, 24 hours, worldwide. The benefit provides a lump sum equal to the sum insured, payable on the death of the insured person. The benefit is excluded if the insured person commits suicide within one year of entry date or is intentionally murdered by his/her beneficiary. Employer contributions are tax-deductible as a business expense; employees usually do not contribute. The benefit is considered as taxable income to employees, but waiving this condition is under consideration.

Group Disability Benefits

Group Medical Benefits

Group medical insurance or group health insurance is also written under a one-year renewable contract. The medical insurance can be written by either a life insurer as a supplementary contract to a life insurance policy or by a non-life insurer as a master policy.

Employer-provided medical plans are popular and found in most companies. The standard benefits cover non-occupational injury or sickness. Features such as deductibles and co-payments are relatively uncommon but available.

The medical insurance covers customary and reasonable medical expenses incurred at licensed hospitals or clinics and performed by licensed medical practitioners. Many medical insurance policies typically provide both 24-hour and worldwide coverage. The insurer issues a medical card to each individual insured member for cashless treatments at the insurer’s network hospitals and clinics in Thailand.

While most medical insurance plans are paid for by the employer, it is quite common for employees to contribute if they want higher benefit levels and/or dependents coverage. These contributions are tax-deductible as a business expense for the employer and not considered as taxable income to employees.

Retirement

Registered Provident Funds

Provident funds were established in 1987 to encourage private sector employees to save for retirement. They are viewed as fringe benefits offered by employers to motivate employees and provide a source of long-term savings for an employee’s retirement.

Provident funds can be set up voluntarily with cooperation between employers and employees. Upon agreement, the two sides set up a committee that oversees the fund. In Thailand, provident funds are always established in large enterprises.

Companies with 100 employees or more are required to arrange for employee contributions to a provident fund. The employee shall pay his savings into the fund through the employer’s deduction from wages, and the employer shall pay the contribution into the fund at the rate prescribed in the fund’s articles, provided that the rate so prescribed shall not be less than 2% but not more than 15% of the wages.

An employee whose salary is less than THB 10,000 will not be forced to make contributions, but the employer will still have to contribute 2% of that employee’s salary.

The committee overseeing the fund is comprised of representatives from the employer and elected representatives of employees. The committee then chooses the fund manager. The scheme regulatory authority is under the Securities and Exchange Commission (SEC).

The employees will receive lump sum proceeds at the time of their resignation or retirement. The contributions paid to the provident fund by employees and employers are tax deductible, and the benefit payment is tax exempt.

The SEC had introduced new regulations permitting provident fund managers to offer members investment choices. The regulation states that a conservative option must always be offered. In addition, other options can be offered, but the fund manager must specify clear investment policies for each option.

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

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.

Qatar

Trending Now

The nationalization of the workforce.

In February 2023, Qatar’s Ministry of Public Health (MoPH) initiated the first phase of a mandatory health insurance scheme. This regulation requires all visitors to Qatar to possess a health insurance policy, aligning with Law No. 22 of 2021, which aims to regulate health services in the country.

It may be noted that according to market sources, the second phase of mandatory health insurance for residents has been postponed for the time being. Anecdotal evidence in 2024 suggested that implementation may begin in late 2024 or 2025.

The Qatar Third National Development Strategy (2024–2030) emphasizes enhancing healthcare accessibility and quality. It includes strengthening the national health insurance system to ensure comprehensive coverage for citizens and residents. The strategy focuses on preventive care, mental health, and digital health solutions to improve service delivery. It also aims to reduce healthcare costs while maintaining high-quality standards.

The Qatar Central Bank’s insurtech expansion strategy is anticipated to enhance health, life, and climate insurance sectors. A survey by the Qatar Financial Centre revealed that approximately 82% of insurance executives in Qatar view insurtech as a significant catalyst for industry transformation.

Average Cost For Employer-Sponsored Benefits

For Qatari nationals only, a compulsory employee benefit for the state pension scheme of 21% of gross monthly salary has to be paid. The average monthly salary is 10,761 Riyals.

Specific data on the average cost of employer-sponsored medical insurance in Qatar is limited. However, the mandatory health insurance program for expatriates and visitors is expected to generate revenue between QAR 1.0 billion ($275 million) and QAR 1.5 billion for the insurance market.

Further benefits may include housing and transportation allowance and health and life insurance. Regulations regarding a new health insurance scheme are still unclear.

Advice

As most of the workforce in Qatar is foreign, focus on expatriate labor regulations and visa regulations. Also, end-of-service payments are mandatory for both foreign and national employees. This equates to one month of base pay for every year of employment.

Surprising Fact

There is no personal income tax in Qatar which makes it a challenge to move employees away from the region.

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

Kuwait

Kuwait has a state-funded health system that is entirely free for Kuwaiti nationals. Non-citizens who are residents of Kuwait are entitled to a health insurance card for which they pay an annual fee. Diagnostic services and treatment in hospitals are subsidized for the ex-pat community. Kuwaiti nationals do not pay for these services.

Private medical insurance plans are becoming popular because professionals are seeking this benefit from their employers.

Kuwaiti nationals’ retirement planning, along with protections, are covered by ‘the country’s social security system. It is mainly funded by the government, but a small percentage of salary is contributed by nationals towards this insurance.

The expatriate community does not have any structured financial planning for their retirement or other long-term financial needs.

Per the Kuwait constitution, in case of death, the employer is liable to pay a set amount of KD10,000 or above as employee life insurance. Also, the insurance should cover the disability at work by the immediate employer under workers’ compensation.

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

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.

Hong Kong

Easy access to travel insurance and accident benefits is increasing in importance. This is because many employees in Hong Kong have jobs that involve significant travel in China and the rest of Asia.

Trending Now

Many insurers are venturing into retirement planning and wealth management to meet consumer demands. This is against a backdrop of a highly matured market, an aging population, and a general increase in affluence.

Average Cost For Employer-Sponsored Benefits

Like any commercial employee benefits insurance, the cost is driven by claims history, demographics, inflationary trends, etc.

Advice To Employers

Employees in Hong Kong expect to have a medical plan, certain life/disability benefits, and a business travel insurance plan.

Surprising Fact

The retirement pension system, MPF (Mandatory Provident Fund), is compulsory and highly regulated in Hong Kong. This takes much of the decision-making element away from the employer.

This information about employee benefits in Hong Kong is provided by Ximco, Asinta’s employee benefits consulting Partner in Hong Kong.

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.

France

Mandatory employee benefits in France include old-age pension, solidarity allowance for the elderly, long-term disability pension, short-term disability pension, spouse’s pension, death grant, and workers compensation. Supplementary employee benefits in France include retirement and death benefits, short-term disability, long-term disability, medical insurance, workers compensation, retirement, and career termination indemnities. Perks range from parental leave to profit sharing.

Mandatory Employee Benefits in France

Old-Age Pension

The legal minimum retirement age is 62. The age of automatic entitlement to a full pension is 67. The qualifying period for a full pension varies depending on the insured’s month and year of birth.

Coverage may be credited for periods the insured received an unemployment benefit or a disability pension (with an assessed degree of disability of greater than 66%).

Up to eight quarters of coverage may also be credited to insured women for each child, and under certain conditions, four of these quarters may be awarded to the father. There are special qualifying conditions for persons with disabilities, working mothers, persons working in arduous conditions, persons with long careers, and war veterans.

Solidarity Allowance for the Elderly

This is paid to low-income pensioners at age 65 and insured persons who have reached the legal minimum retirement age and are assessed as unable to work or with at least a 50% permanent disability.

Long Term Disability Pension

For this pension a person must be younger than the normal retirement age, have at least a 66.7% assessed loss of earning capacity in any occupation, and have at least 12 months of coverage before the disability began and 600 hours of employment in the last 12 months. This includes 200 hours in the last three months; or have contributed based on earnings of at least 2,030 times the legal hourly minimum wage, including at least 1,015 times the legal hourly minimum wage in the last six months.

Short-Term Disability Pension

To qualify for short-term sickness benefits, an employee must have worked a minimum number of hours, or must have accrued a certain level of contributions in the period preceding sickness.

The amount of the daily allowance paid during a sick leave equal to 50% of the employee’s daily reference salary for the last 3 months. It’s calculated on the average of gross salary taken into account, limited to 1.8 times the monthly SMIC in force (SMIC = Guaranteed Minimum Wage) 1/91,25th with a maximum of € 2,601.68 for the first 30 days of absence.

The benefit increases to 66.66 % of daily reference salary from day 31 of sick leave if the employee has 3 dependent children (max. of € 42.77 for insured without dependent children and € 57.02 for insured with 3 dependent children).

Spouse’s Pension

Employee benefits in France include pensions for spouses. Eligible survivors include a widow(er) aged 55 or older or who is disabled (including a divorced wife who has not remarried). Unmarried surviving partners are ineligible, even if they had a civil partnership with the deceased.

A child’s supplement is paid if the widow(er) is aged 55 or older and has given birth to, or raised, three or more children.

Death grant

This grant is given if the deceased was employed, or received an unemployment benefit, a cash sickness benefit, or a disability pension (with an assessed degree of incapacity of at least 66.67%) at the time of death.

Worker’s Compensation

Since 01/01/2010, the daily allowances paid for Occupational Accident or Disease is subject to an income tax for 50% of their amount.

Permanent Disability Pension – The pension amount is determined according to the Incapacity Rate of the employee (determined by the Social Security Referent Practitioner) and the earnings amount before the accident. The minimum incapacity for a permanent disability pension is 10% (for disability below 10%, a lump sum benefit may be payable). When the injured person has an incapacity rate of at least 80% and is unable to perform daily activities, the permanent disability pension may be increased by up to 40%.
Survivor’s Benefits – A spouse may be entitled to a pension equal to 40% of the deceased’s annual salary. If the spouse is older than 55 years-old or has an incapacity rate of at least 50%, he or she will be entitled to a pension whose amount is 60% of the insured’s annual salary. Dependent children or descendants under age 20 may be entitled to a pension equal to 25% of the insured’s annual earnings for each of the first 2 children, and 20% per child for the 3rd and each additional child. If the child is a total orphan, the pension rate equals 30%. Ascendants may receive a benefit under defined specific conditions. The total pensions payable to survivors cannot exceed 85% of the deceased’s annual earnings.

Medical Insurance

All employees are qualified for a mandatory medical care benefits since 1945 through France’s social security system. Employees with very low income are also covered through PUMA (Universal Protection for Medical Care).

Supplementary Employee Benefits in France

Retirement and death in service benefits

State retirement provision within the French Social Security system is complex, with different plans applicable to different classes of employees. For most private sector employees it is split into 2 categories, the compulsory general scheme and the compulsory supplementary plans as shown below.

General Scheme – Managed at National level by the National Old-Age Insurance Fund (CNAV).
Supplementary plans – The Association for Employees’ Supplementary Plans (ARRCO) and the General Association of Retirement Institutions for Executives (AGIRC), as part of the ‘Cadre National Bargaining Agreement’ (CCNC).

The General Scheme and the Supplementary Plans are funded on a pay-as-you-go basis and are similar to a career average defined benefit (DB) plan.

Employers have the obligation to pay a death in service benefit to executives (Cadres). In addition, a death allowance may be paid by the National Sickness Insurance Fund (CNAMTS)

Complementary death-in service benefits may also be paid according to National Collective Bargaining Agreement (CCN) and industry agreements. Death-in-service benefits are provided through Survivors Insurance and Group Life Insurance (GL).

Short-Term Disability

To qualify for short-term sickness benefits, an employee must have worked a minimum number of hours, or must have accrued a certain level of contributions in the period preceding sickness. The minimum amount of the daily allowance proposed by the supplementary scheme is defined by the collective bargaining agreement (CBA).

Long-Term Disability

A disability pension is serviced to employees under age 60 who have been insured for at least 1 year and who fully meet the contribution criteria. An employee is considered permanently disabled when sickness has reduced his/her earning capacity to 1/3rd or less. The minimum level of pension is defined by the CBA.

The disabled widow(er)’s disability pension is granted to the surviving spouse of a disabled or old-age pensioner; or to a person likely to be entitled to such pension. To qualify for this benefit, the surviving spouse must be aged under 55 with a permanent disability reducing his/her working capacity by 2/3rd (and must not have an income exceeding a defined limit). The pension amount is equal to 54% of the pension paid to the insured or to be paid in case of death of the insured.

Medical Insurance

Medical insurance is a crucial component of competitive employee benefits in France. Since January 1^st 2016, all employees are qualified for medical care benefits through the National Inter-Professional Agreement (ANI) which imposes a minimum care basket. However, the CBA can provide better minimum coverage. The insured person is usually responsible for a copayment of healthcare, and the employer’s share is not be less than 50% of the insured’s premium.

Worker’s Compensation

There are two parts to France’s employer sponsored workers compensation:

Permanent Disability Pension – If provided by the CBA, the supplementary pension amount is also determined according to the Incapacity Rate of the employee (determined by the Social Security Referent Practitioner) and the earnings amount before the accident. The CBA define the minimum amount.
Survivor’s Benefits – If provided by the CBA, a spouse may be entitled to a supplementary pension. The CBA defines the minimum amount.

Retirement

The General Scheme and the Supplementary Plans are funded on a pay-as-you-go basis, and are similar to a career average defined benefit (DB) plan. The annuities due to the retiree in any particular year are paid from the contributions of active employees and employers collected during the same year.

Career Termination Indemnities

Termination Indemnities are served by employers through reserves or insurance. Where the National Inter-Professional Agreement (ANI) applies, the Employer must continue to provide benefits after termination of the work contract.

As per the labor code, an indemnity is payable to an employee with at least one year of service. The indemnity is 1/5th of one month’s salary for each year of service plus an additional 2/15th of one month’s salary for each year of service after 10 years (1 month of salary after 10 years’ seniority).
As per CBA, the benefits bases vary according to the type of agreement enforced, but generally, the benefits represent a fraction of the average salary for the prior 12 months, based on the length of service.
As per the ANI, companies must maintain health, life and disability coverage for their former employees up to 9 months following work contract termination, unless the employee opts out of the proposed scheme.

Employee Perks

The perks provided by the employer depends on the CBA and the size of the company. Usually, the following perks are provided:

Parental leave
Flexible hours
Remote working
Days off (working time reduction) on top of the paid holidays
Lunch allowance
Transportation allowance
(Gym allowance)
Holliday allowance
Profit sharing

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