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Global Employee Benefit Insights - January 2023



New requirement introduced to record working time

From 1 January 2023, employers in Germany are required to record their employees’ working time as stated by the German Federal Labour Court (Bundesarbeitsgericht, BAG).

BAG stipulates that start times, end times, shift duration and any overtime is recorded. This can be done electronically or, depending on the company size, on paper. Breaktimes are not specified but can be recorded to ensure that shift durations are correct.

Employers can delegate the time recording to employees, however, in doing so they have an obligation to ensure that the recording is taking place. BAG have also specified that works councils cannot have a say in how the recording is kept.

Any employers who are not compliant with this requirement will be liable for any fines that are imposed.



New gender discrimination and sexual harassment laws

Amendments have been requested to the Women's Rights and Interests Protection Law.

From 1 January 2023 an amendment has been made to strengthen women’s rights at work in China. Employers have an obligation to ensure that women are treated fairly in the workplace, with 30 new provisions. They focus on the prevention of:

  • Restricting job roles to men, or specifying that men will be given priority
  • Inquiring or checking into the marital and maternal situation of women job applicants
  • Requesting pregnancy tests as an entry physical examination item when applying for a job
  • Making marriage or maternity status a condition for recruitment and employment
  • Refusal to hire women on the grounds of gender or raising the recruitment standards to ensure women are not hired
  • Reducing a woman’s salary, job opportunities, or promotions, or hindering their evaluations due to marriage, child birth, maternity leave, pregnancy or breast feeding
  • Sexual harassment in the workplace.

Employers who are not adhering to the requirements will be subject to fines ranging from RMB 10,000 to RMB 50,000 (USD 1,500 – USD 7,500).


South Korea

Meal limit increase from January 2023

A new law has been passed - the Worker’s Meal Support Act - to offer greater tax benefits to employees.

The last increase in the meal allowance limit was in 2003, specifying KRW 100,000 per month could be provided tax free, under the Worker’s Meal Support Act. As of 1 January 2023, employees are entited to KRW 200,000 per month, tax free.



Introduces Mental Health Levy

Queensland has introduced a levy payable by employers via payroll for mental health support.

From 1 January 2023, employers with an annual wage bill of over AUD 10,000,000 will need to pay a levy to fund mental health services. The levy is split into two categories: employers who pay over AUD 10,000,000 will need to pay 0.25%, and employers who pay over AUD 100,000,000 have to pay 0.75%.


Salary increases across the globe

The following salary increases apply from 1 January 2023:

Latin America


The minimum wage from 1 January is BRL 1,320 per month and applies to both the public and private sector.



The minimum wage increases from MXN 172.87 per day to MXN 207.44, while in the Free Zone of the Northern Border it goes from MXN 260.34 per day to 312.41. This is a 20% increase in both wage zones.


Asia Pacific

South Korea

The minimum hourly rate from January will be KRW 9,620. This will mean the new minimum monthly wage will be KRW 2,010,580.



The minimum hourly wage will be TWD 176, up from TWD 168. The monthly minimum wage will be TWD 26,400, up from TWD 25,250.




The minimum wage from 1 January 2023 will be €700 per month. This is the amount before tax and is effective until 31 December 2023.



The minimum wage has increased in Hungary from 1 January. This applies to the minimum wage and guaranteed minimum wage. The minimum wage for employees without a high school diploma is HUF 232,000, a 16% increase, and the guaranteed minimum age for employees with a high school diploma is HUF 292,400, a 14% increase.



The hourly minimum wage for employees in Ireland has increased in 2023. The amount applicable is age related and is broken down as: aged 20 and above €11.30 per hour, aged 19 €10.17 per hour, aged 18 €9.04 per hour and aged under 18 €7.91 per hour.



As of 1 January 2023, the legal gross minimum wage for full-time workers aged 21 and over will be €1,934.40 per month, €446.40 per week, and €89.28 per day.



From 1 January 2023, the minimum monthly salary will be PLN 3,490. This is set to increase again on 1 July to PLN 3,600 per month. The minimum hourly wage is also increasing to PLN 22.80 from 1 January, and to PLN 23.50 from 1 July.



Australia - Paid family and domestic violence leave becomes effective 1 February 2023.
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