Benefits, Payroll & Pensions: Regulatory Changes across EMEA, APAC, and the Americas

Regulatory changes and legislative requirements continue to evolve across benefits, pensions, payroll and healthcare. Below we highlight selected updates by country across EMEA, APAC and the Americas, focusing on what has changed and the dates to note.

EMEA

• France – From 1 January 2025, certain companies must implement a value-sharing plan, including mandatory sharing for employers with 11 to 49 employees who have been profitable in France for three consecutive years starting in 2022. In 2025, reduced State daily indemnities for sick leave impacted Life and Disability renewals in January, with a minimum 5% increase applied to plans.
• Germany – BRSG II introduces changes to occupational pensions, including lump-sum settlements by agreement and expanded opting-out models. From 1 July 2026, VVG Section 212 will allow life policies to restart after a premium-free period. Section 6 BetrAVG changes are due to enter into force on 1 January 2027. Deutschland-Ticket travel allowance rises to EUR 0.38 from the first kilometre.
• Italy – From 1 July 2026, amendments to Legislative Decree No. 252/2005 introduce auto-enrolment into supplementary pensions for new private-sector hires unless they opt out, with a 60-day decision window. From 1 January 2026, the electronic meal voucher tax-exempt daily limit rises to €10. Fringe benefit limits for 2026 are confirmed at €1,000 (€2,000 for employees with dependants) under a strict threshold mechanism.
• Netherlands – The new pension system moves toward an age-independent flat contribution, with a temporary maximum of 33% during transition and plans needing adjustment by 1 January 2028. Partner’s pension calculations will also change, with insured partner’s pension capped at 50% of wage.
• Poland – From 1 January 2026, the national minimum wage rose to PLN 4,806 per month (PLN 31.40 hourly). Employers may wish to review budgets as ZUS-related bases increase, driving a rise of approximately 37% in the minimum health insurance contribution in 2026.
• Romania – From 1 February 2026, the first day of medical leave is unpaid, with subsequent days compensated progressively at 55%, 65% or 75% depending on duration.
• Serbia – From 1 February 2026, the non-taxable health insurance premium amount increased to RSD 8,677.

• Switzerland – A pension law change is expected in 2027 enabling pension funds to claim vested benefits not transferred within three months of an employee joining, without requiring the insured person’s consent (subject to prior notification).
• Saudi Arabia – From 1 January 2026, Basic Health Insurance Policy rules allow medical disclosures in specific scenarios, depending on whether the company has fewer than 100 employees or 100+ employees.
• UAE – Employers should review precautionary measures and business continuity arrangements in line with official government guidance due to the regional security situation.

APAC

• Australia – From 1 July 2026, superannuation contributions must be paid at the same time as wages so they reach the nominated account within 7 business days (with exceptions). Corporate health insurance plans have approved average increases of 4.41% from April 2026, with increases expected around 4% to 7%.
  New Zealand – Group health plans are seeing premium increases and reduced corporate discounts due to record claims. KiwiSaver default employee and employer contributions rise from 3% to 3.5% from 1 April 2026, with a further rise to 4% from 1 April 2028.
  China – An October 2025 notice extends the reporting and implementation consistency principle to non-auto property insurance, requiring strict adherence to filed clauses and rates.
  Pakistan – The minimum wage increased from PKR 37,000 to PKR 40,000 in 2026, impacting certain disability benefit calculations referenced.
  South Korea – Employers must fund retirement benefit contributions within statutory deadlines, with enforcement including corrective orders and potential penalties for continued non-compliance.

LATAM & North America

• Brazil – From 9 December 2025, Law 15.040/2024 standardises interpretations of insurance contracts and sets claims process requirements, including payment 30 days after required documentation submission.
  Mexico – VAT on goods and services used in covered treatments can no longer be recovered by insurers; the ruling is retroactive to claims made in 2025 and may influence premiums.
  Canada (BC) – From 1 March 2026, the National Pharmacare Plan includes first-dollar coverage for select medications, expanding from 1 April 2026 to certain devices and supplies.
  United States – RxDC reporting is due by 1 June annually, with employers sometimes needing to submit P2 and D1 files if vendors cannot provide the D1 file. ACA out-of-pocket maximum limits for 2027 plans increase to $12,000 (self-only) and $24,000 (other than self-only).

If you’d like help understanding how any of these changes could affect your benefits, pensions or renewal planning, we’re happy to talk it through. Feel free to reach out to us using the contact options below: