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Global benefits insights - November 2023

November 30, 2023


Introduces new employment law measures

The government of Mauritius announced the 2023–2024 budget which includes several employment related provisions.

Key details of the budget include:

Four-day workweek option

To promote a work-life balance, the law now allows employees to request flexible working schedules which includes part-time work and the completion of any normal work hours in four days instead of the standard five. Employers do have the right to refuse requests if there is a conflict with operational needs.

Carers’ time off

Employees now have the right to use any of their statutory paid leave (annual, sick, etc.) to care for a child (biological and adoptive), parent, or grandparent having healthcare-related issues. Leave is capped at 10 days for parental or grandparent care.¹

Miscarriage leave

Female employees are entitled take up to 3 weeks of miscarriage leave plus an additional 5-day standalone leave in case of a pregnancy loss.²

Paternity leave

Adoptive fathers are entitled to take 5 days paid paternity leave for children being adopted under 12 months of age. This requires a minimum of 12 months service. The leave is unpaid if the employee has less than 12 months service with the employer.

Annual leave carry-over

Employees have the option to carry over any unused annual leave to the following year. Previously, any unused leave would have been lost. Carry over is only permitted when requested in writing. Employees will remain entitled to receive a cash out for any unused leave on termination of employment.

Onsite childcare

Employers with 250 workers or more are now required to provide cost-free childcare facilities for their workforce either onsite or within 1 kilometre from the workplace for children up to three years of age. Employers will be allowed a tax deduction for meeting the requirements.³

Gender equity

Women must make up at least 25% of the boards of publicly listed companies.

Source: mondaq.com¹ / govmu.org² / kpmg.com³


Announces social security thresholds

The German Federal Cabinet approved the maximum annual income basis for social security contributions for the year 2024.

The maximum annual income basis (annual salary cap) will be:

  • The maximum basis for pension and unemployment insurance for the Western Federal States is €90,600 ($108,238.37) and for Eastern Federal States €89,400 ($106,804.75)
  • The maximum annual threshold for health insurance, nursing insurance for disability and old age contributions for all Federal States will be €62,100 ($74,189.88) per year.

Once approved by the German Federal Council, the changes will go become effective from 1st January 2024.


The Netherlands

Increases tax-free mileage allowance

The tax-free travel allowance limit increases from 1st January 2024.

Currently set at EUR 0.21/km the tax-free travel allowance will increase to EUR 0.23/km. Any amounts reimbursed above this limit will be subject to tax. This also includes any public transport costs.



Offers additional support for women who experience miscarriage

As of 1st January 2024, workplace protections will be expanded in France for women who suffer a miscarriage.

Female employees who take leave following a spontaneous termination before the twenty-second week of pregnancy are no longer required to wait the standard three days before they receive the social security daily benefit.

Women who experience a late miscarriage (between the 14th and 21st week of pregnancy) are also protected from dismissal.



Introduces a new public holiday

From 2024, Peru will introduce a new holiday to honour their air force heroes.

The new national holiday will fall on 23rd July and is designated as the day of the Peruvian Air Force and commemorates Captain FAP José Abelardo Quiñones Gonzales, a national hero of the Preuvian air force. Employees have the right to paid time off if the national holiday falls on a working day (Monday through Friday).



Increases family leave entitlements

From 1st January, the Ministry of Manpower will make changes to infant care and paternity leave entitlements under the Child Development Co-Savings Bill.¹

Infant care leave will increase from 6 days to 12 days per year for each parent. The leave will remain unpaid, and applies to children under the age of 2.²

Under the bill, employers can also opt to grant male employees an additional two weeks of paid paternity leave for children born or adopted after 1st January. To be eligible, fathers and children must be Singapore citizens, and fathers must have a minimum three months of service. If employers grant the additional 2 weeks leave, this will be reimbursed by the government.³

Source:¹ /² /³
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