Worldwide: Employee Benefits & Compensation

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Employment law and labour law articles and thought leadership, podcasts, videos and webinars from expert sources across the legal world. Explore articles covering topics such as Discrimination, Employee Benefits and Compensation, Health and Safety, Unfair/Wrongful Dismissal, Whistleblowing, Employment Rights, Outsourcing and Redundancy.
Article
Welfare Aziendale: Nuove Aperture Su Istruzione E Assistenza Ai Familiari
L'Agenzia delle Entrate ha fornito importanti chiarimenti sul regime fiscale del welfare aziendale, confermando che le spese di istruzione per i figli possono essere rimborsate anche se pagate dal coniuge e che i rimborsi per l'assistenza di familiari anziani o non autosufficienti non concorrono al reddito anche senza convivenza. Questi interpelli aprono nuove possibilità per l'applicazione dei piani di welfare aziendale.
Italy Employment
DL-Law Avvocati Giuslavoristi
Article
Impending Arrival Of The Pay Transparency Act In The Netherlands: Five Practical Steps For Employers
The Dutch implementation of the European Pay Transparency Directive is advancing through the legislative process, set to take effect January 1, 2027. The Verwey-Jonker Institute has released a practical guide outlining how employers can establish objective, gender-neutral pay structures to meet these new requirements. Employers face critical decisions about job evaluations, remuneration policies, and privacy-compliant processes that will fundamentally reshape how they justify and document compensation pract
Netherlands Employment
L-
Littler - Canada
Article
Conciliazione Lavoro-Famiglia: Definite Le Modalità Di Accesso All’esonero Contributivo Per Le Imprese Certificate
Il Ministero del Lavoro e il Ministero della Famiglia hanno introdotto un nuovo sistema di certificazione per le imprese che promuovono la conciliazione tra vita lavorativa e familiare. Le aziende certificate potranno beneficiare di un esonero contributivo fino all'1% dei contributi previdenziali, con un tetto massimo di 50.000 euro annui, valido fino al 31 dicembre 2028.
Italy Employment
DL-Law Avvocati Giuslavoristi
Article
Werknemersparticipaties en box 2: oppassen voor bad leavers!
When an employee is forced to return shares as a 'bad leaver' under a participation plan, Dutch tax authorities now require box 2 taxation based on market value rather than the contractual return price. This creates a significant tax liability without any actual payment received, raising questions about compensation possibilities through negative wage deductions and the broader implications for employee participation schemes.
Netherlands Tax
B
Buren
Article
Spain’s Draft Pay Transparency Directive Transposition: What Employers Need To Know
Spain has released its draft Royal Decree to partially transpose the EU Pay Transparency Directive, introducing new obligations for employers including employee rights to request pay information, enhanced pay gap reporting thresholds, and stricter job evaluation requirements. While the draft goes beyond certain aspects of the Directive and under-implements others, employers with Spanish operations should begin preparations immediately as some obligations will take effect as soon as the Decree is published.
Spain Employment
LS
Lewis Silkin
Article
The Concept Of “Single Source” In The Equal Pay (Transparency And Reporting) Regulations
Malta's new Equal Pay Regulations introduce a restrictive 'single source' test for cross-employer pay comparisons that may conflict with EU law. This analysis examines whether Regulation 8's requirement that undertakings be under common control and carry out the same economic activity is compatible with the broader CJEU interpretation established in Lawrence and codified in Directive 2023/970.
European Union Employment
GA
GVZH Advocates
Article
Esoneri Contributivi Al 100% : l’INPS Fornisce Indicazioni Su Due Tipologie Di Agevolazioni
L'INPS ha pubblicato due importanti comunicazioni riguardanti esoneri contributivi al 100%: il messaggio n. 2518 del 29 luglio 2026 apre la procedura telematica per l'incentivo alla stabilizzazione dei contratti a termine per giovani under 35, mentre la circolare n. 82 fornisce istruzioni operative per l'esonero contributivo destinato ai datori di lavoro che assumono donne madri di almeno tre figli minori.
Italy Employment
DL-Law Avvocati Giuslavoristi
Article
German Occupational Pensions Update: Key Decisions Of The Third Senate – Part 1
The German Federal Labor Court issued two significant rulings in 2025 addressing the adjustment of occupational pension benefits, clarifying when flat-rate adjustment clauses can replace statutory reviews and how employers must exercise discretion in split pension formulas. These decisions have important implications for employers managing legacy pension commitments and determining benefit adjustments above social security contribution ceilings.
Germany Employment
LM
Littler Mendelson
Article
EU Pay Transparency: Greece Becomes Fifth Member State To Finalize Directive Transposition
Greece has become the fifth EU member state to transpose the Pay Transparency Directive, introducing comprehensive obligations that take effect November 1, 2026. While largely aligned with the EU framework, the Greek law includes distinctive provisions on pay structures, enforcement mechanisms, and a central role for the Greek Ombudsperson in overseeing compliance. Employers with operations in Greece face new requirements around gender-neutral compensation, pre-employment disclosures, and enhanced anti-disc
Worldwide Employment
JL
Jackson Lewis P.C.
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