#globalbenefitsbulletin highlights - aon

#GlobalBenefitsBulletin Highlights

This document is intended for general information purposes only and should not be construed as advice or opinions on any specific facts or circumstances. The comments in this summary are based upon Aon’s preliminary analysis of publicly available information. The content of this document is made available on an “as is” basis, without warranty of any kind. Aon disclaims any legal liability to any person or organization for loss or damage caused by or resulting from any reliance placed on that content. Aon reserves all rights to the content of this document.

Retirement Talent Health

Key

Risk

#GBB Highlights | April 2021

Talent Health Risk

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Respond


Table of Contents

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Australia: Industrial Relation (IR) Omnibus Bill update

Australia: Fringe benefit tax

Bahrain: Wage Protection System

Belgium: Telework registration

Czech Republic: Mandatory COVID-19 workplace testing

Ireland: Family Leave and Miscellaneous Provisions Act 2021

Italy: Pension scheme requirement changes

New Zealand: Holidays (Bereavement Leave for Miscarriage) Amendment Act 2021

Oman: Wage Protection System

Portugal: Law No. 16/2021

Saudi Arabia: Professional Verification Program

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Saudi Arabia: Labour Reform Initiative

Saudi Arabia: Health Care coverage

South Korea: Amendment to the Employee Retirement Benefit Security Act

Switzerland: New parental care leave

United Arab Emirates: Covid-19 testing workplace requirements

United Kingdom: Coronavirus Job Retention Scheme (CJRS) extended

United Kingdom: European Union Settlement Scheme

United Kingdom: Post-Employment Notice Pay

United States of America: Collection of 2019 and 2020 EEO-1 Component 1 Data

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Table of Contents

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Argentina: Return to work guidance

Australia: Social Services Legislation Amendment (Strengthening Income Support) Act

Australia: Update health guidance for health insurers

Belgium: Withholding tax exemption for employee training

Brazil: New mandatory coverage of health plans

Brazil: Electronic administrative process implemented

Canada: Recovery Benefits Regulations/Regulations amending the Canada Labour Standards Regulations

Canada: Emergency Wage Subsidy extension/Virtual health care

Channel Island: Minimum wage

Chile: 2021 social security contributions

Chile: Employment Protection Law extended

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China: Pension increase

Colombia: Pension deductions

Colombia: Tax deduction for hiring youth

France: Partial activity allowance guidance

Germany: Unemployment benefits extended

India: Standard individual health insurance products guidelines

India: COVID-19 adverse reaction covered under policies

India: Increase in investment fees

India: COVID-19 vaccination guidance

India: Insurance Act amendments

Ireland: Code of Practice on the right to disconnect

Italy: Paternity Leave increase

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Table of Contents

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Italy: Reduced social security contributions for hiring young workers and women

Italy: Retirement measures extended

Italy: Taxation of incomes

Italy: Protocol for vaccination business plans

Mexico: Agreement on outsourcing initiative

Mexico: Minimum wage increase

Philippines: Covid-19 vaccination workplace guidelines

Philippines: New mandatory provident fund

Switzerland: Code of Obligations

Singapore: Return to work guidance

South Africa: Retirement funds and emigration from South Africa

Sweden: Doctor’s certificate for carrier allowance

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Switzerland: Three-day care leave

Turkey: Remote work regulation

United Kingdom: Changes to immigration rules

United Kingdom: Her Majesty's Revenue and Customs (HMRC) newsletter on Managing Pension Schemes

United Kingdom: Pension Protection Fund (PPF) Compensation Cap 2021/22

United Kingdom: Updated work-from-home guidance

United States of America: Employer Health and Welfare Provisions in the American Rescue Plan

United States of America: National Emphasis Program to protect high-risk employees

United States of America: Frequently asked questions (FAQs) on Mental Health Parity Compliance

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Table of Contents

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United States of America: Model Consolidated Omnibus Budget Reconciliation Act (COBRA) Notices and frequently asked questions (FAQs) for American Rescue Plan Act (ARPA’S) Consolidated Omnibus Budget Reconciliation Act (COBRA) Subsidies …..36

Watch

Belgium: Proposal for paid short leave for vaccinations

Ghana: Insurance law 2020

Hong Kong: Increase statutory holidays

India: Delay in implementation of labour codes

New Zealand: Holidays Act Recommendations

Poland: Open Pension Funds/Otwartych Funduszy Emerytalnych (OFE) Draft Law

United Kingdom: Pregnancy and Maternity (Redundancy) Protection Bill 2019-21

United Kingdom: Bill to protect workers from health and safety detriments

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Key Updates

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Social Services Legislation Amendment (Strengthening Income Support) Act

Australia: Note

The Social Services Legislation Amendment (Strengthening Income Support) Act No: 23 was given assent on March 22, 2021. It provides for (from April 1, 2021):

• The maximum basic rates of "working age social security payments" will be permanently increased by $50 per fortnight.

• The ordinary income-free area for JobSeeker Payment, Youth Allowance (Other), Parenting Payment (Partnered) and related payments will be permanently increased to $150 per fortnight.

• Some temporary measures in response to the Coronavirus pandemic will be extended until June 30, 2021, including the criteria for a person to qualify for youth allowance or jobseeker payment in circumstances

where the person is in quarantine or self-isolation, or caring for a family member or household member in quarantine or self-isolation due to COVID-19; and the portability period for certain age pensioners and

recipients of the disability support pension unable to return to, or depart from, Australia within 26 weeks due to the impact of COVID-19.

Return to work guidance

Argentina: Note

The Ministry of Health and the Ministry of Labour, Employment and Social Security have announced that employers may request employees to return to the workplace.

• Under Joint Resolution 4/2021, published in the Official Gazette, workers who have received the first dose of any authorized COVID-19 vaccination may return to “face-to-face” work regardless of age and risk status

14 days after inoculation. Health workers "at high risk of exposure" may also return to the workplace after 14 days of the second dose of the COVID-19 vaccination. The workers summoned must present a reliable

record of vaccination or, as in an affidavit, state the reasons why they were unable to be vaccinated.• The only exceptions to this measure are workers with certain medical conditions [i.e., those with congenital

immunodeficiencies, functional or anatomical asplenia (including sickle cell anemia), severe malnutrition, and HIV (depending on status)].

• Workers who chose not to be vaccinated must "act in good faith" and do what is necessary to “alleviate” harm resulting from their decision.

https://aon.io/3sYm1Sf

https://aon.io/3tCg4e7


Key Updates

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Industrial Relation (IR) Omnibus Bill update

The Senate passed a pared down version of the Fair Work (FW) Amendment (Supporting Australia's Jobs and Economic Recovery) Bill 2021, ("IR Omnibus Bill").The government removed all but one Schedule from the IR Omnibus Bill which

addresses changes to casual employment. The Bill made four key amendments to the FW Act:

• The inclusion of a definition for a "casual employee". Generally, an individual will be considered a casual

employee based on an offer and acceptance of employment. An individual will remain a casual employee until they are either converted to a permanent role, or they accept an alternative employment offer that is

not for casual employment.• In circumstances where an employee has been incorrectly classified as a casual, rather than as a full - or part-

time employee, employers will be able to offset any entitlements retrospectively claimed by the employee against the 25% casual loading that they have already paid to the employee.

• Casual employees will now have extended rights in relation to conversion from casual employment to permanent conversion after 12 months of employment. This now applies to all National System Employees,

not just those employees who are covered by a Modern Award.• Employers are required to provide their casual employees with a Casual Employment Information

Statement either before, or as soon as practicable after they commence employment. It should include information on the meaning of casual employment and the right to casual conversion. The Statement will

be prepared by the Fair Work Ombudsman.• The bill in its reduced form has now been passed both by houses and received Royal Assent on March 26,

2021. The Fair Work Amendment (Supporting Australia's Jobs and Economic Recovery) Act 2021 went into force on March 27, 2021.

Australia: Respond

Fringe benefit tax

The fringe benefit tax (FBT) rate remains at 47% of the determined "gross -up taxable value" of the benefit provided from April 1, 2021, to March 31, 2022. The higher gross -up rate remains at 2.0802 and the lower gross-up rate remains

at 1.8868 for the same time period as well. Also, the exemption threshold for FBT recordkeeping requirements is A$8,923 from April 1, 2021, to March 31, 2022. The Taxation Office has updated its guidance on this topic including the

availability for employees living away from home to be eligible for reasonable food and drink expenses.

Australia: Respond

https://aon.io/3jGPwEb

https://aon.io/3e4uZXE

https://aon.io/3uO2eFr


Key Updates

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Australia: Note

Update health guidance for health insurers

The Australian Prudential Regulation Authority (APRA) has updated the frequently asked questions (FAQs) for private health insurers on the application of the capital framework for COVID -19 related disruptions. The update is a result of

the ongoing uncertainty associated with the impact of the pandemic on the private health insurance industry "as it continues to create difficulty" in valuing the Deferred Claims Liability (DCL). As of March 31, 2021, insurers can prepare

their Deferred DCL provision independently. This guidance addresses the considerations and communication protocols required for an insurer to prepare a prudentially sound provision for the DCL.

Wage Protection System

The law introducing the Wage Protection System was approved in July 2019 but was not implemented. The Labor Market Regulatory Authority has now announced the implementation of a Wage Protection System for the private

sector under Decision Number 22 for the year 2021 (published in the Official Gazette No. 3516 on March 25, 2021). The system will be introduced in three phases, depending on the size of the employer, with phase one beginning May 1,

2021.

Details of the Wage Protection System are as follows:

• Requirements. Employers in the private sector must pay the salaries for their employees through any of the approved financial agencies in Bahrain to ensure that workers’ salaries are paid on time and according to

the terms and conditions agreed upon in the employment contract.• Penalties for non-compliance. It is expected that companies will face financial penalties for noncompliance

and will be blocked from using the Labor Market Regulatory Authority portal, which allows them to file initial and renewal work permits.

• Phased approach. The Wage Protection System will be introduced in three phases, as follows, depending on the size of the employer: Phase 1 (500 employees and above May 1, 2021) Phase 2 (50 to 499 employees

September 1, 2021) and Phase 3 (1 to 49 employees January 1, 2022).

Bahrain: Respond

https://aon.io/2QJqcmJ

https://aon.io/3n3AUR5

https://aon.io/3szC3Rh


Key Updates

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Belgium: Note

Withholding tax exemption for employee training

Royal Decree No. 2021040924 was published on March 18, 2021 in the Official Gazette. It has measures implementing an 11.75% withholding tax exemption for employers sending employees to 10 days of training in a calendar month. It

also includes a measure establishing procedures for claiming the benefits. The Decree is applicable to remunerations paid or granted from January 1, 2021.

Telework registration

An online COVID-19 telework declaration obligation for employers has been implemented. From April 6, 2021, employers (except those who are closed due to government measures) are required to submit a monthly declaration

through the National Social Security Office's (NSSO) online portal by the sixth calendar day.

• The declaration must include the total number of persons working for the company on the first day of the

month; and the number of persons who hold a position for which teleworking is impossible on the first day of the month.

• If a company has several operating units, it must state the numbers for each operating unit.• The data will be used by the social inspectorate for the inspection on compulsory teleworking. Employees

whose functions allow for teleworking but who are present in the workplace must be able to justify their presence.

• The penalties for noncompliance include an administrative fine (from €200 to €2,000) or a criminal fine (from €400 to €4,000). The fines are multiplied by the number of employees for “whom an infringement is

established”.

Belgium: Respond

https://aon.io/3aax03p

https://aon.io/32WtOV2


Key Updates

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Belgium: Watch

Proposal for paid short leave for vaccinations

A law (1849/004), recently approved by Parliament, has measures that provides paid short leave for workers in order to get vaccinated.

• From April 2021 until December 31, 2021 (with the possibility of extension until June 30, 2022), workers are entitled to paid leave for the time needed to get vaccinated including the time spent at the vaccination

centre and the time needed to travel to and from the vaccination site.• If the worker must get two injections during working hours, then short leave will be granted twice.

• The worker must notify the employer in advance of the time the vaccination is scheduled to receive pay.• The employer can ask the workers to prove that they used their paid leave to get vaccinated. Workers will

be required to show the document confirming the appointment including the time and place where the vaccination occurred.

• The employer may only use the obtained information for the purpose of organising work and ensuring proper payroll administration. The employer may only register the worker's absence as short leave without

specifying the reason for the absence (i.e., for vaccination purposes).

The law will be implemented after it is published in the Official Gazette.

Brazil: Note

New mandatory coverage of health plans

The National Supplementary Health Agency has announced that the new mandatory coverage of health plans went into force on April 1, 2021. Normative Resolution (RN) No. 465/2021 updates the List of Procedures and Events in Health,

which defines the list of consultations, exams, and treatments that health plans are required to offer according to assistance segmentation (outpatient, hospital with or without obstetrics, reference, or dental).

• With the update, 69 coverages were added to the List of Procedures (19 oral medications that cover 28 indications for the treatment of various types of cancer; 17 immunobiologicals with 21 indications for the

treatment of inflammatory, chronic, and autoimmune diseases, such as psoriasis, asthma, and multiple sclerosis; one medicine to treat a disease that leads to bone deformities; and 19 procedures between

exams, therapies, and surgeries for diagnosis and treatment of diseases of the heart, intestine, spine, lung, breast, among others).

• The updates also include changes in Usage Guidelines (DUTs) and improvement of descriptive terms of procedures already listed in the "Rol" that aim to improve the wording and consolidate rules foreseen in

understandings already disclosed.• The List of Procedures is applicable to beneficiaries of health plans contracted from January 2, 1999, the so -

called new plans, and for users of plans contracted before that date, but which were adapted to the Law of health plans.

https://aon.io/3dXCMbd

https://aon.io/2Pbt63c

https://aon.io/3tDWjTp


Key Updates

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Brazil: Note

Electronic administrative process implemented

Normative resolution No. 464 has been adopted and the electronic administrative process has become mandatory as of March 31, 2021. Under the measure, which is part of the ANS Digital project, documents will have to submitted

electronically; users can monitor processes in which to petition or to which they have access, users can receive electronic communication regarding procedural acts, complementary information or documents and signed contracts,

agreements, terms, and other instruments; and users have the option to hold meetings using a videoconference system.

Canada: Note

Recovery Benefits Regulations/Regulations amending the Canada Labour Standards Regulations

Aon’s weekly Radar (April 1, 2021) is available here.

Canada: Note

Emergency Wage Subsidy extension/Virtual health care

Aon’s weekly Radar is available as of: April 8th, April 15th.

Channel Islands: Note

Minimum wage

The Minister for Social Security has launched a consultation on the process for setting and “uprating” the minimum wage as part of the 2021 Government Plan. The consultation asks for views on several alternatives including how the

minimum wage might be set in the future and the timing of the next minimum wage rate. Individuals may respond to the consultation until the end of May on the website.

https://aon.io/3n7sesE

https://aon.io/32yGCAY

https://aon.io/32SKQ6q

https://aon.io/3nzZjOs

https://aon.io/32WtTYQ

https://aon.io/32SKRHw


Key Updates

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2021 social security contributions

The Superintendency of Pensions has published the tax ceilings for calculating pension contributions for year 2021. From February 2021, the monthly taxable ceiling to calculate mandatory contributions of the Pension Fund (AFP), Health

Insurance and Labor Accident law system remains at 81.6 UF. The taxable ceiling for unemployment insurance is 122.6 UF. The new amounts will be applied to the pension contribution payments corresponding to the salaries of February

2021 to the end of the year.

Chile: Note

Chile: Note

Employment Protection Law extended

The Chamber of Deputies has approved an extension of benefits provided for in the Employment Protection Law. Until December 2021:

• Employment agreements cannot be terminated on grounds of force majeure because of the COVID -19 pandemic.

• Employees may be eligible for unemployment insurance in the event of a suspension of the employment agreement by act of authority; when there is an agreement between employers and employee to

temporarily suspend the employment agreement; and when there is an agreement pact temporarily reducing work schedule.

In addition, the extension grants a maximum of nine additional drafts charged to the Solidarity Unemployment Fund (FCS) of the Unemployment Insurance. (Workers could receive up to a maximum of 21 transfers from the FCS).

The regulations also indicate that the deadline for the Superintendency of Pensions and the Directorate of Budgets (Dipres) to issue a report to determine any additional remuneration of the Unemployment Fund Administrator (AFC) will

be extended until January 2022.

Pension increase

The Ministry of Human Resources and Social Security has announced that it will increase the basic pension payments for retirees in 2021. The average monthly payment for pensioners of enterprises will increase by 4.5%. In 2020, the amount

increased by 5%. This is the 17th consecutive year of increase for pension payments. However, it has been reported that the government has announced plans to gradually increase the mandatory retirement age to offset a funding shortfall.

The current statutory retirement age is 60 for male workers and 50 for female workers.

China: Note

https://aon.io/3abaF5T

https://aon.io/32SKQDs


Key Updates

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Pension deductions

The Ministry of Labour issued Decree 376 of 2021 on April 9, 2021. It contains measures regarding the payment of contributions to the General Pension System for the months of April and May 2020. The Decree addresses a ruling by

the Constitutional Court that declared the unenforceability of Legislative Decree 558 of 2020, which released employers and independent workers from making the said contributions. Also, the Decree indicates that once the contribution

amounts are made, the amounts may be deducted from the “income and complementary tax of the taxable year in which the tax is paid”.

Colombia: Note

Colombia: Note

Tax deduction for hiring youth

The Ministry of Labor has announced that employers will receive tax deductions (up to 120% of payments made for salary) if they hire young individuals between age 18 and 28. Requirements for the deduction include:

• The employer must be a taxpayer required to file income tax and supplementary returns.• They are required to make payments for salaries to employees under the age of 28 hired after the entry into

force of Law 2010 of 2019.• It must be a new employment and be the person’s first job. The employer must obtain the certification of

the Ministry of Labor stating such.

Mandatory COVID-19 workplace testing

Czech Republic: Respond

The government has extended the obligatory testing of employees to employers employing with between 10 and 49 employees.

• Employers must secure for employees antigen COVID-19 tests performed by a provider of medical services or tests suitable for self-testing to determine the presence of the SARS-CoV-2 virus antigen, on a weekly

basis.• Employees should start to undergo tests, as instructed by the employer.

• Employers cannot allow employees in the workplace if they have not taken a COVID -19 test with a negative result in the last seven calendar days (limited exceptions are applicable; i.e., workers who are fully

vaccinated 14 days after the last dose) as of March 26, 2021.• Employees working from home are not required to be tested. However, if such employees plan to come to

the workplace, or visit a client, a test is required.• The employer is responsible for the costs for the tests but may claim a contribution from the health

insurance company (up to CZK 60 per test).

https://aon.io/3dTXvwl

https://aon.io/3uS24wH


Key Updates

14

France: Note

Partial activity allowance guidance

Decree 2021-435 of April 13, 2021, published on April 14, 2021, in the official journal, covers the rates and methods of calculating the compensation and the partial activity allowance. Specifically, it modifies the allowance rate paid to the

employer for employees or parents of a child under the age of 16 or of a disabled person “subject to a measure of isolation, eviction or home support” and not able to continue working.

Highlights include:

• A working parent of a child under age 16 who is unable to continue working may be eligible for partial

activity (Art. 20 I. Law n ° 2020-473).• The employee will receive a partial activity allowance equivalent to 70% of their gross remuneration limited

to 4.5 times the hourly rate of the minimum wage (Art. 9 I. Decree 2020-1786).• The employer will receive from the government a partial activity allowance (Art. 9 I. Decree 2020-1786)

(limited to 70% of the same remuneration, previously 60%), the hourly rate of which could not be less than € 8.11.

• These new provisions are retroactive to April 1, 2021.

Germany: Note

Unemployment benefits extended

The government has announced that it is extending the increase in emergency assistance to the level of unemployment benefit until the end of June 2021 due to the pandemic. Those affected will receive an additional 55 euros per month

from the increase.

Ghana: Watch

Insurance law 2020

The Insurance Law, 2020, received presidential assent in February 2021. It contains measures mandating the purchase of certain types of insurance; and strengthening internal governance requirements and the supervisory framework for

insurers. Highlights include:

• Employers with 15 or more employees must take out a group life insurance policy covering all employees.

The level of coverage is not specified.• Employers with 15 or more employees are now required to insure their liability for workmen’s

compensation (under the Workmen’s Compensation Act 1987). Previously, employers had the option to self-insure.

The National Insurance Commission is expected to issue regulations for the implementation of the new law.

https://aon.io/3dV325V

https://aon.io/2QMJFD6

https://aon.io/3tEeKaj


Key Updates

15

Hong Kong: Watch

Increase statutory holidays

The Employment (Amendment) Bill 2021 (the "Bill") has measures amending the Employment Ordinance. Currently, there are 12 statutory holidays (mandatory for all employees) and five general holidays (public holidays applicable to a

limited group). The Bill would make the five public holidays mandatory for all employees by reclassifying them as statutory holidays. The measures would increase the number of statutory holidays from 12 days to 17 days in five stages

from 2022 to 2030.

*The five additional statutory holidays include the Birthday of the Buddha, being the eighth day of the fourth lunar

month (effective from January 1, 2022); the first weekday after Christmas Day (effective from January 1, 2024); Easter Monday (effective from January 1, 2026); Good Friday (effective from January 1, 2028); and the day following Good

Friday (effective from January 1, 2030).

*Employers providing only statutory holidays (rather than public holidays) to their employees, would have to revise

their policies in the interim years to ensure that they grant all applicable statutory holidays to their employees.

*After the changes have been fully implemented, there will no longer be any distinction between statutory holidays and

public holidays.

The first reading of the Bill took place on March 17, 2021.

India: Note

Standard individual health insurance products guidelines

To enhance health insurance coverage, the Insurance Regulatory and Development Authority of India (IRDAI) has issued a circular regarding modifications in guidelines on standard individual health insurance products which announces the

changes to coverage.

• The IRDAI has reduced the minimum limit of coverage for health insurance to Rs 50,000 while raising the

maximum limit to Rs 10,00,000 lakh under standard health insurance policies.• Insurers are required to comply with these coverage amounts under the standard product Arogya

Sanjeevani policy effective May 1, 2021, or earlier. The Arogya Sanjeevani Policy is a standardised insurance product offering to take care of the basic requirements of policyholders. It covers hospitalisation, pre - and

post-hospitalisation, AYUSH treatment, and cataract treatment.• Insurers may launch the modified version of the Arogya Sanjeevani Policy after filing the same on

certification basis.

https://aon.io/3wRDUED

https://aon.io/3g5rWkR

https://aon.io/3wVHQ7a

https://aon.io/3cVBnBd


Key Updates

16

India: Note

COVID-19 adverse reaction covered under policies

The Insurance Regulatory and Development Authority of India (IRDAI) has announced that a policyholder hospitalized due to any adverse reaction resulting from the COVID 19 vaccination will be covered under health insurance policies

subject to the specific terms and conditions of the policy. The notification clarifies that any such affected person in need of hospitalisation will be treated like persons with any other aliment and the services offered by their respective

insurance company.

India: Note

Increase in investment fees

The Pension Fund Regulatory and Development Authority (PFRDA) has revised the existing Investment Management Fees (IMF) charged by the pension funds in the National Pension System (NPS). The charges were increased from April 1,

2021.

• The fees have been increased to and capped at 0.09% (depending on the total asset under management

(AUM) of the pension fund). Previously the fees were 0.01% of the asset.• The revised revenue structure for the pension funds will be a staggered-based model under which

“different slabs of the management fee will be applicable on different slabs of AUMs”.• According to these slabs, for AUMs up to Rs 10,000 crore, the maximum investment management fee will

be 0.09%; from Rs 10,001 to Rs 50,000 crore, the fee has been capped at 0.06%; from Rs 50,001 to Rs 1,50,000 crore at 0.05%, and for AUMs crossing Rs 1,50,000 crore, the management fee will be 0.04%.

• The new slab-wise structure will be applicable to the pension funds where “fresh certificates of registration” have been issued by the pension regulator on March 30, 2021.

• The Investment Management Fees to be charged by the pension fund will be on the aggregate AUM of the pension fund under all schemes and is levied daily.

India: Watch

Delay in implementation of labour codes

The Labour Ministry has announced that the implementation of the new wage code that will change how salaries are structured has been deferred along with the social security code; the code on industrial relations; and the code on

occupational safety, health, and working conditions. The original implementation deadline was the beginning of the new fiscal year (i.e., April 1, 2021) for the codes. The new wage code mandates that your basic pay should be at least 50% of

the total cost to the company (CTC).

https://aon.io/2OxHcM0


Key Updates

17

India: Note

COVID-19 vaccination guidance

The Ministry of Health and Family Welfare has published Guidance on COVID-19 Vaccination at Work Places (Government & Private). From April 11, 2021, it allows employers to organize COVID-19 vaccinations in the workplace

(which have approximately 100 eligible individuals willing to be vaccinated). The guidance covers how the workplaces will be selected; who can be vaccinated (i.e., workers age 45 years and above registered with Co -WIN; no family

members); registration requirements for the workplace; deployment of the vaccination team; and monitoring.

India: Note

Insurance Act amendments

Parliament has passed amendments to the Insurance Act. Measures in the Insurance (Amendment) Act 2021, No. 6 of 2021 include:

• Under Section 2(7A)(b), the limit of foreign investment allowed in Indian insurers cannot exceed 74% (previously 49%).

• The requirement (in Section 27(7)) for insurers incorporated in India to hold assets in trust where at least 33% capital is owned by investors domiciled outside India; or 33% of the members of the governing body

are domiciled outside India are eliminated.• Additionally, the requirement for insurers to be Indian owned and controlled has also been eliminated.

However, such foreign investment may be subject to additional conditions as prescribed by the central government.

• The amended measures went into force on April 1, 2021.

Ireland: Note

Code of Practice on the right to disconnect

The Workplace Relations Commission (WRC) has published its Code of Practice on the right to disconnect from work outside normal working hours. It is an extension of existing employment law rights. Codes of Practice in Ireland are not

legally binding of themselves but can be used in evidence against employers in claims for breach of employment rights. Under the Code of Practice, effective April 1, 2021, employees have the right to disconnect’ from work and not engage

in electronic communications outside of their normal hours (i.e., work-related emails, telephone calls, or other messages); and a right not to be penalized for refusing work outside normal working hours. However, the Code

recognizes that there may be occasional legitimate situations where business and operational reasons require contact out of normal working hours. Also, there is a duty to respect another person’s right to disconnect.

https://aon.io/3szC47N

https://aon.io/3n4iaAV

https://aon.io/3sTjMPj

https://aon.io/2P5qCTO


Key Updates

18

Family Leave and Miscellaneous Provisions Act 2021

The Family Leave and Miscellaneous Provisions Bill 2021 was passed and came into effect from March 25, 2021. Under the Family Leave and Miscellaneous Provisions Act 2021:

• The Adoptive Leave Act 1995 has been amended and enables couples to choose which of them will use the leave (Paternity Leave and benefit will be available for the other parent).

• The Act also amends the Parent’s Leave and Benefit to extend it by three more weeks (bringing the total Parent’s Leave up to five weeks to be taken within the first two years of their child’s life). This is applicable

for parents of children born from November 1, 2019. The Benefit will be paid at the same rate as maternity, paternity, and adoptive benefits (€245 per week).

• The period in which the leave and benefit can be taken under the Act will be extended so that parents can now take the leave and avail of the benefit for up to two years from the birth or adoption of the child.

• Adoptive Leave and the benefit will be extended to male same -sex couples.

Ireland: Respond

Italy: Note

Paternity Leave increase

Law No. 178/2020 (2021 Budget Law) contains measures extending social benefits and providing new ones. Highlights include:

Paternity Leave

• Paid paternity was increased to 10 days (from seven) this year.

• The leave must be taken within five months following the birth, adoption, or fostering of a child. There is an option to add another day if the mother gives up one day of her maternity leave.

• Also, the Budget Law has extended the mandatory and optional paternity leave to cases of perinatal death.

Baby Bonus (‘Bonus Bebé’ [assegno di natalità])

The Baby Bonus (paid exclusively until the child's first year of age, or within the first year of entry into the family unit following adoption) has been extended, with unchanged requirements, for the year 2021 for each child born or adopted

from January 1, 2021, to December 31, 2021.

Bonus for Mothers With Disabled Children

There is a new support tool for unemployed or single -income mothers in single-parent households with dependent children who are disabled (with a recognized disability of not less than 60%). The Bonus for Mothers consists of a

monthly contribution up to a maximum of 500 euros net for each of the years 2021, 2022, and 2023.

https://aon.io/3sDf0Ft

https://aon.io/2Q1nicT


Key Updates

19

Reduced social security contributions for hiring young workers and women

There are measures under the Budget Law 2021, that encourage hiring workers under age 36 with permanent contracts.

• Employers are fully exempted from paying the social security contributions up to a maximum of 6,000 euros

per year from January 1, 2021 until December 31, 2022.This excludes premiums and contributions to INAIL (National Institute for Insurance) January 1, 2021 until December 31, 2022.

• The incentive lasts for a period of three years. (Four years for recruitment in specific units located in regions of south Italy).

• It applies to employers who have not dismissed individual workers for justified reasons or collectively dismissed workers (i.e., those classified with the same qualification in the same production unit) six months

prior to the recruitment or in the nine months following it.

Also, there are measures with incentives to hire women with fixed-term employment contracts from 2021 through

2022. Employers would be eligible for a 100% exemption from paying social security contributions (excluding bonuses and INAIL contributions) for a maximum of 12 months. The duration may increase to 18 months when companies hire

female workers with permanent contracts or if they transform the fixed-term contract into a permanent one. The maximum amount of the incentive is of 6,000 euros per year and the employee must be employed for at least 24

months (six months if the worker resides in a region of south Italy).

Italy: Note

Pension scheme requirement changes

Measures in the 2021 Budget Law (Law No. 178 of 2020, paragraph 350) make changes to the pension scheme for vertical part-time employment contracts. Such contracts are to be considered “in their entirety” when determining

whether a worker meets the employment seniority requirements to be entitled to a pension benefit. Periods not involved in actual working activity under these contracts are to be included in the calculation of seniority when

calculating the pension requirements. Previously, the National Institute of Social Security (INPS) took the view that only periods of actual work should be considered in the calculation.

Italy: Note

https://aon.io/3a9Hj7S

https://aon.io/3dDnrwh


Key Updates

20

Retirement measures extended

Measures in the 2021 Budget Law (Law No. 178 of 2020) concerning retirement were extended until December 31, 2021.

• Under the 2021 Budget Law (paragraph 336), the Women’s Option (Opzione donna) scheme was extended.

The scheme provides for employed workers who have reached the age of 58 and have accrued 35 years of contributions by December 31, 2020, to retire early (INPS Message no 217 of 01/19/2021).

• The Law (paragraphs 339 and 340) also extends measures of the Early Retirement Allowance (APE sociale). Under the Early Retirement Allowance, there is an early retirement provision aimed at certain categories of

workers (i.e., those whose “nature of work” is considered onerous). The requirements for access remain unchanged. For women with children, there is a "contribution discount" for access to the allowance,

amounting to 12 months for each child, with a maximum of 24 months (Women's Early Retirement Allowance).

Additionally, measures in the 2021 Budget Law (paragraph 345) extends the early retirement Iso -pensione. Until December 31, 2023, it is possible for certain employees to be granted an early retirement in the case where they reach

the minimum pension requirements within seven years from the date of termination of the employment relationship. The employer will continue to pay the worker a benefit equal to the pension they would be entitled to under the current

rules (the employer will pay the relative contributions to INPS).

Italy: Note

Italy: Note

Taxation of incomes

The Ministry of Labour and Social Policies, in cooperation with the Ministry of Economy and Finance, has issued Ministerial Decree of 23 March 2021 (on Deemed Income for Employment Exercised Abroad) which was published in

Official Gazette No. 83 of April 7, 2021. It provides the amounts of deemed remuneration for employment exercised abroad to be considered in determining social security contributions and individual income tax due in Italy for tax year

2021. The amounts of deemed remuneration vary depending on the industry and the role of the employee.

https://aon.io/3dzeaFq

https://aon.io/3dDnrwh

https://aon.io/3txcpOx


Key Updates

21

Italy: Note

Protocol for vaccination business plans

On April 6, 2021, the government and social partners signed agreed upon protocols concerning COVID -19 in the workplace.

The National Protocol for the implementation of business plans aimed at activating extraordinary anti-SARS-CoV-2 / Covid-19 vaccination points in the workplace regulates the methods of administration by COVID-19 vaccine companies.

Highlights include:

• It applies to companies regardless of the number of workers employed and aims to solidify the commitment

of employers to the direct vaccination of workers in the workplace.• It covers all workers, regardless of the type of contract they have with the employer.

• When drafting, employers must discuss the proposed plans with the COVID-19 Committee, or with other company bodies provided for in the sector Protocols.

• The proposed business plans must then be submitted to the Health Authority (in full compliance with the Protocol and any specific requirements issued by the Regions and Autonomous Provinces for the territories

of respective competence).• For direct vaccination, the Protocol then states that the costs for the creation and management of business

plans, including the costs for administration, are entirely borne by the employer, while the supply of vaccines, devices for administration (syringes/needles), and the provision of the training tools provided and

the tools for recording vaccinations performed remain the responsibility of the territorially competent Regional Health Services.

• The Protocol clarifies that if the vaccination is carried out during working hours, the time necessary for the vaccination will be considered working hours.

Mexico: Note

Agreement on outsourcing initiative

On April 5, 2021, the Secretariat of Labor and Social Welfare announced that an agreement was reached on outsourcing an initiative between the labor, business, and government sectors. Bulletin Number 041/2021 includes the agreed upon

measures:

• The prohibition of personnel outsourcing;

• The regulation of the outsourcing of specialized services other than the corporate purpose and the main economic activity of the contracting company;

• Registration with the Secretariat of Labor and Social Welfare and registration in the public registry of companies outsourcing specialized services and works;

• Joint and several liability in the event of noncompliance; and• The granting of a three-month term for outsourced workers to become part of the actual employer's

payroll.

https://aon.io/3tYwJsd

https://aon.io/3sAMmVr


Key Updates

22

Mexico: Note

Minimum wage increase

A decree, published on March 30, 2021, in the Official Gazette of the Federation, amending the Federal Labour Law went into force on March 31, 2021. Under the decree, the minimum wage must be enough to satisfy “the normal needs

of one or a head of the family in the material, social and cultural order, and to provide for the compulsory education of the children”. The adjustments to the annual minimum wage, or its revision, should never be below the inflation rate

that corresponds to that specific period, to ensure that workers have a competitive and sufficient salary to satisfy their needs and those of their families.

New Zealand: Watch

Holidays Act Recommendations

The Minister for Workplace Relations has announced that the recommendations in the Holidays Act Taskforce report has been accepted by the government. Highlights include:

• There is a recommendation to change the annual leave and FBAPS (Family Violence, Bereavement, Alternative Days, Public Holidays, and Sick) leave payment. Annual leave will be paid at the greater of

Ordinary Leave Pay (base rate plus any scheduled overtime, allowance, commission, and incentive payments); average weekly pay for the last 13 weeks; or average weekly pay for the last 52 weeks. FBAPS

leave will be paid at the greater of Ordinary Leave Pay or Average Daily Pay.• There are also recommendations covering the FBAPS leave entitlement including allowing sick leave and

family violence leave to be taken in units of less than a day (with a minimum of a quarter day); employees would be entitled to bereavement and family violence from day one; the parental leave override would be

removed; and bereavement leave would be expanded to cover a more modern interpretation of family.• Recommendations covering annual leave entitlement would allow employees to take annual leave in

advance on a pro-rata basis; the parent would be paid at their full rate for annual leave on returning from parental leave; and the definition of "gross earnings" would also cover “all cash payments received, except

for direct reimbursement for costs incurred”.

Holidays (Bereavement Leave for Miscarriage) Amendment Act 2021

The Holidays (Bereavement Leave for Miscarriage) Amendment Act 2021 (2021/10) was given assent on March 30, 2021. Under the Bereavement Leave for Miscarriage Bill, working parents would be eligible for up to three days paid leave,

without having to use sick leave, after a miscarriage or stillbirth. While employers were already required to provide paid leave in the event of a stillbirth (when a fetus is lost after a gestation of 20 weeks or more) the legislation expands leave

to anyone who loses a pregnancy at any point. The Act applies to parents, their partners, and parents planning to have a child through adoption or surrogacy. It does not apply to those who terminate their pregnancies. The Act went into

force on March 31, 2021.

New Zealand: Respond

https://aon.io/2R5j6ZE

https://aon.io/31PWiiX

https://aon.io/3cXYBqC

https://aon.io/3e4v0ea

https://aon.io/3arkhtB


Key Updates

23

Wage Protection System

The Ministry of Manpower and the Central Bank of Oman have announced the implementation of the Wage Protection System from February 28, 2021. The aim of the System is to control the payment of salaries to ensure their timely

delivery according to the terms and conditions agreed between the parties in the employment contract. All private -sector companies will be required to disburse their employees’ salaries electronically through the Wages Protection

System. Employers that violate the Wage Protection System rules may face suspension of immigration - and labor-related transactions. The government has published FAQs, regarding the System.

Oman: Respond

Philippines: Note

Covid-19 vaccination workplace guidelines

The Department of Labor and Employment has issued Labour Advisory No. 03 -21 (Labor Advisory No. 03-21 Guidelines on the Administration of COVID-19 Vaccines in the Workplaces).

• The Guidelines are applicable to all establishments and employers in the private sector that administer COVID-19 vaccines in the workplaces.

• They are required to adopt and implement the appropriate vaccination policy in the workplace as part of their occupational safety and health program (consistent with guidelines issued by the Department of

Health and the Inter-Agency Task Force (IATF)).• Covered establishments and employers should encourage employees to get vaccinated but may not

discriminate against them in terms of tenure, promotion, training, pay, and other benefits or termination if they refuse (or fail) to do so. A “no work policy” will be allowed.

• The cost of the vaccination in the workplace is free to employees.

https://aon.io/3dB9Q8L

https://aon.io/3tETFN3

https://aon.io/3a6HLnC


Key Updates

24

New mandatory provident fund

The Social Security System (SSS) has introduced a new mandatory provident fund which went into force on January 1, 2021. The Workers' Investment and Savings Program (WISP) supplements the country's social insurance program. Key

provisions of the law include:

• All workers participating in the SSS social insurance program with monthly covered earnings of 20,250 pesos

or above are automatically enrolled in WISP. (SSS coverage is mandatory for private -sector employees, household workers, and self-employed persons, and voluntary for Filipino citizens working abroad, persons

who previously had mandatory coverage, and nonworking spouses of insured persons.)• For workers in the top 10 income classes (those with earnings of 20,250 pesos or above), a portion of their

contributions (4.5% of gross monthly earnings) will be allocated to WISP. For 2021, the employer WISP monthly contribution ranges from 42.50 pesos to 425 pesos and the employee monthly contribution ranges

from 22.50 pesos to 225 pesos.• The SSS plans to invest at least 75 % of fund members' assets in low-risk government securities and the

remaining portion in blue-chip corporations. Investment returns are tax free, and the principal is protected by the government.

• At retirement, a fund member's total accumulated assets are converted into an annuity that is paid out over at least 15 years. In the event of a fund member's death, the member's total account balance is paid as a

lump sum to designated beneficiaries. Early withdrawals from WISP accounts are not permitted.

Philippines: Note

https://aon.io/2P5qNhW


Key Updates

25

Open Pension Funds/Otwartych Funduszy Emerytalnych (OFE) Draft Law

Poland: Watch

The Cabinet has adopted a draft law that would eliminate the second pillar of privately managed individual accounts. The account balances of participating workers (currently held by open pension funds (Otwartych Funduszy

Emerytalnych, or OFEs) would be transferred to the public first-pillar notional defined contribution (NDC) program or to third-pillar voluntary individual accounts (Indywidualne Konta Emerytalne, or IKEs).

Key provisions include:

• By default, all OFE account balances will be transferred to IKEs. Workers who prefer to transfer their OFE

account balances to the NDC program must make the request between June 1 and August 2, 2021.• OFE account balances transferred to IKEs will be subject to a 15 % conversion fee (divided over two

installments in 2022). Withdrawals from IKEs at retirement are tax-exempt. No conversion fee is charged for workers who transfer their OFE account balances to the NDC program, but their pensions will be subject to

personal income taxes.• Similar to current IKE participants, workers who transfer their OFE account balances to IKEs will be able to

withdraw their IKE balances as lump sums or periodic payments. Current IKE assets may be withdrawn prior to retirement (with penalties), however, assets transferred from OFEs may only be withdrawn upon

reaching the normal retirement age of 65 (men) or 60 (women). Workers who transfer their OFE account balances to the NDC program will receive higher NDC old age pensions.

• Assets transferred to IKEs will be private and inheritable while those transferred to the NDC program will not.

• If approved by parliament and signed by the president, the new draft law would go into effect on June 1, 2021.

• The transformation of open pension funds into specialized open-end investment funds will take place on January 28, 2022. The transformation fee for the Social Insurance Fund, calculated on the value of assets

transferred to IKE, is to be collected in January and October 2022.

https://aon.io/2P9Qxda


Key Updates

26

Portugal: Note

Law No. 16/2021

Law No. 16/2021 of 7 April, published in Diário da República, changes the rules relating to the “exceptional support” to family members “during the periods of school interruption”.

• Under the new rules, employees are entitled to “exceptional support” to the family to aid a child or other dependent, as a result of the suspension of teaching and non-teaching activities by the health authority or

by the Government under certain conditions. The support covers:• Single-parent families with a child or dependent (under age 12). The parent has a choice to either

participate in the teleworking scheme or receive exceptional support to the family.• Families with at least one child or dependent (under 12 years). One parent may opt for exceptional support

to the family, even though teleworking is possible and even if the other parent is teleworking.• Families with children or dependents with a disability or chronic illness. One parent can opt for exceptional

support to the family, even though teleworking is possible and even if the other parent is telecommuting.• The exception support is equivalent to 2/3 of the worker's basic remuneration (declared in December 2020).

The employer is responsible for 50% and Social Security pays the remaining 50%.• This support cannot be combined with other existing support, created due to the COVID -19 pandemic.

• The rules regarding the value of exceptional support to the family, the procedure that must be followed by the employee and by employers, and the Social Security contributions and contributions regime remain

unchanged.

These new rules went into effect on April 8, 2021.

Professional Verification Program

The Ministry of Human Resources and Social Development (MHRSD) has launched the “Professional Verification” programme, in cooperation with the Ministry of Foreign Affairs and the Technical and Vocational Training Corporation.

The programme aims to verify that all skilled workers have the required skills to effectively perform the occupation they were recruited for. This will also include practical and theoretical examinations in the workers’ specialised fields. The

programme will be gradually enforced commencing July 2021, depending on the company size; however, employers are able to register for the programme from March 8, 2021.

Saudi Arabia: Respond

https://aon.io/3sYSdUK

https://aon.io/3e04ZhA

https://aon.io/3tG6Qxa


Key Updates

27

Labour Reform Initiative

The Ministry of Human Resources and Social Development (MHRSD) published the Labour Reform Initiative (LRI), in November 2020 which includes labour reform measures that came into force on March 14, 2021. Under the measures:

• Private-sector employees will be allowed to change employment without consent from their current employer once their employment contract expires or during the validity of the contract under certain

conditions (i.e., if the current employer approves the transfer; does not provide a notarized employment contract within three months from the employee’s entry date; does not pay the employee’s salary for at

least three consecutive months; is absent due to travel, imprisonment or other reasons; and when the employee’s work permit or residence permit has expired and has not been renewed by the employer).

• Expatriate workers will be allowed to exit and re -enter (during the period in which the contract is valid) without obtaining prior permission from their employer. The worker must apply through the Absher

platform.• Also, the government will now be strictly enforcing the requirement for all private-sector employment

contracts to be digitized through the MHRSD Qiwa online platform.


Health Care coverage

The General Secretariat of the Council of Cooperative Health Insurance has announced that all private-sector companies are required to provide insurance coverage for their employees and all family members covered by the system (i.e.,

wives, male children up to age 25, and unmarried and unemployed daughters).

• The health insurance policy should cover the minimum limit of benefits through a qualified insurance

company.• The insurance coverage should include the period of experience so that the private -sector employees are

eligible for coverage on day one of work.• If both spouses work in the private sector, children will be eligible for insurance coverage by the husband’s

employer.• The worker in the private sector does not “bear any amounts to pay the value of health insurance” for any

family members covered by the system.


https://aon.io/3tXKK9C


Key Updates

28

Singapore: Note

The Ministry of Health and Tripartite Partners (Ministry of Manpower, Singapore National Employers Federation and National Trades Union Congress) have announced that employees will be allowed to return to the workplace from April

5, 2021. Under the updated guidance:

• Up to 75% of employees (who are presently able to work from home) can now be at the workplace at any

one time (up from the current 50%).• The current cap on the time an employee spends at the workplace will end. Staggered start times and

flexible working hours should continue where possible to lower transmission risks.• Restrictions against cross-deployment across workplaces remain.

• Social and recreational gatherings (i.e., team bonding events organized by the employer) will be allowed but will be limited to a total size of no more than eight people.

• Employers must continue to implement the prevailing safe management measures (i.e., regular cleaning of common spaces, demarcating safe physical distancing, and mask wearing always).

• Employers who fail to comply with the safe management measures can face enforcement actions.

Return to work guidance

South Africa: Note

Retirement funds and emigration from South Africa

A provision under the Taxation Laws Amendment Act, 2020 (Act No. 23 of 2020) covers rules relating to individuals who have emigrated for Exchange Control Purposes and who applied prior to March 1, 2021. Under the Act:

• From March 1, 2021, taxpayers will be able to access their Retirement Fund benefits if they can prove that they have been a non-resident for tax purposes for an uninterrupted period of three years.

• The taxpayer must have notified the South African Revenue Service (SARS) that they are no longer residents and provide the relevant Fund with the proof (to their satisfaction) that they fulfill the requirements for

getting access to the retirement funds.• Such proof will include a residency certificate from the foreign jurisdiction. The fund will then apply for a tax

directive. SARS will be validating the no residency status on receipt of the directive application.• Further details will be provided once the system for the directive application goes live on April 23, 2021.

However, individuals still can withdraw their retirement funds under the current process. When a fund member emigrates from South Africa and the emigration is recognized by the South African Reserve Bank for exchange control

purposes, the existing test for payment of lump-sum benefits will apply in respect to applications received on or before February 28, 2021 and approved by SARB (or an authorized dealer in foreign exchange) on or before February 28, 2022.

https://aon.io/3tBbSeA

https://aon.io/2OuopRG

https://aon.io/31PyEDf


Key Updates

29

Sweden: Note

The government has extended several measures regarding the sick pay scheme.

• The measure deferring the doctor’s certificate requirement from the 8th to the 15th day of the sick period

has been extended until April 30, 2021.• The requirement for a doctor’s certificate when applying for a carrier's allowance is suspended

(temporarily) until April 30, 2021, as well. To be entitled to the compensation, a doctor must have decided that an employee cannot go to the workplace because they are infected or can be infected with a disease

that is classified as dangerous to public health and society(i.e., COVID-19) or if they live with someone who has tested positive for COVID-19.

• Employees in a high-risk group for COVID-19, who must refrain from working, may apply for compensation for the Social Insurance Agency. Until April 30, 2020, the compensation paid is SEK 810 (before tax).

• The government has decided to temporarily suspend the deduction from sick pay for the qualifying period from March 11, 2020, to April 30, 2021.

Doctor’s certificate for carrier allowance

Amendment to the Employee Retirement Benefit Security Act

South Korea: Respond

The National Assembly approved the amendment of the Employee Retirement Benefit Security Act. The changes include the requirement of structured governance for DB plans with more than 300 members.

https://aon.io/3cXYHhY

https://aon.io/2Q43p51


Key Updates

30

New parental care leave

The government has introduced a new care leave scheme for working parents. Highlights include:

• Working parents will be granted leave (14 weeks) to care for a minor child with a serious health impairment

due to illness or accident. Serious health impairment occurs when there is a significant change in the child's physical or psychological condition; the course or outcome of this change is difficult to predict or is likely to

result in permanent or increasing impairment or death; and there is an increased need for parental care.• The entitlement and leave arise per occurrence of illness or accident. The maximum period of care leave can

be taken within a period of 18 months. It begins on the day the employee receives the first daily allowance. The care leave can be taken daily or in one block.

• If both parents are working, each parent is entitled to a maximum of seven weeks' care leave. However, they can also agree on a different division of the leave. The employer does not have to approve the change

in the division but must be informed of the arrangements for taking the leave.• At least one parent must be employed or self-employed and must interrupt work. Also, the need to care for

the child must be supported by a medical certificate.• The care allowance is paid in the form of daily allowances by the compensation scheme for loss of earnings.

The daily allowance corresponds to 80% of the average income earned before the start of the care leave (capped at CHF 196 per day).

• The scheme will enter into force on July 1, 2021.

Switzerland: Respond

Switzerland : Note

Additional information regarding the three-day care leave scheme to care relatives has been published.

• Family members defined in the code include family members in ascending and descending order as well as

spouses, parents-in-law, and life partners who have lived in the same household as the employee for five years or more.

• Health impairments include illness, accidents, and disability, and the ill or injured person must require care.• The care provided by the employee must be necessary and the need for care is a requirement.

• The employer is required to continue to pay wages in the event of brief absences of (a maximum of three days per event, but no more than 10 days per year).

Three-day care leave

https://aon.io/3tG6JSg

https://aon.io/3tD1tit


Key Updates

31

Turkey: Note

Remote work regulation

The Regulation on Remote Work, which entered into force upon publication on March 10, 2021, provides the rules and procedures for remote work.

• An employment relationship based on remote work can be established through an employment contract for remote work or an existing employment contract may be converted to a contract for remote work upon the

mutual agreement of the employee and the employer.• Employees can also request to work remotely by submitting a written request to their employer. The

employer must evaluate the request within 30 days in accordance with the procedures determined within the workplace; and, in consideration of whether the nature of the work and the duties of the employee are

suitable for remote work and whether other criteria determined by the employer have been fulfilled. The employee should be notified of the results through the same method in which the request was received.

• Employees who have switched to remote work can also request to return to working in-person by following the application procedure. The employer must give priority to reviewing these requests.

Covid-19 testing workplace requirements

United Arab Emirates: Respond

The Minister of Human Resources and Emiratisation has issued a circular which mandates that unvaccinated employees in certain employment sectors (i.e., tourism, hospitality, and other customer -facing roles) must take mandatory PCR

tests every two weeks from March 28, 2021. The Ministry also requested all private sector entities to encourage their employees to get vaccinated and to coordinate with authorities to ensure that their employees get access to the vaccine

doses. The government aims to curb the spread of the COVID-19 virus. This requirement is not applicable to employees who have already been vaccinated against COVID-19.

https://aon.io/3rTl7F7

https://aon.io/3geYMzT


Key Updates

32

United Kingdom: Note

Changes to immigration rules

The Home Office has published an updated Statement of Changes to the Immigration Rules detailing changes that mostly took effect on April 6, 2021 (unless otherwise specified). The changes primarily relate to work and study routes

and include the introduction of several new appendices relating to the new Graduate visa and the Global Talent visa.

• A Graduate route will be introduced from July 1, 2021 under a new section of the rules called Appendix

Graduate. International students who have successfully completed an eligible course (including bachelor’s degrees, master’s degrees, doctorates, and certain professional qualifications) at a UK educational

institution with a sponsor license and with a “track record of compliance” will be able to apply to remain in the UK for a further two years (or three years for those being awarded doctorates). During this time, they

can work in the UK (including self-employment) or look for work at any skill level.• The minimum salary thresholds for the Skilled Worker route need to be worked out by the hour (not just

annually). Skilled workers’ salaries must equal or exceed £20,480 per year; £10.10 per hour; and the going rate for the relevant occupation code for the role.

• The Shortage Occupation List has been expanded to include additional roles mainly in the health sector.• Existing Tier 2 (ICT) workers who have been on the route since before April 6, 2011 are permitted to

continue to extend their permission to stay.• The Rules also provides for changes to the Global Talent Visa. From May 5, 2021, applicants for the visa may

rely on having received a “prestigious prize” (such as the Nobel Prize or an Oscar) to qualify rather than having to be endorsed by an approved endorsing body in the UK.


HMRC has issued its March 2021 newsletter giving information on its new digital platform for registration and administration – Managing Pension Schemes (see the last section of the guide). This includes an update on how schemes

will be migrated from the old Pension Schemes Online service.

Revenue and Customs (HMRC) newsletter on Managing Pension Schemes

https://aon.io/2Q39wWG

https://aon.io/2Q3J27L

https://aon.io/3cU8nd6


Key Updates

33

Coronavirus Job Retention Scheme (CJRS) extended

The Coronavirus Job Retention Scheme has been extended until September 30, 2021 (from April 30, 2021).

• The level of grant available to employers under the scheme will stay the same until June 30, 2021.

• From July 1, 2021, the level of grant will be reduced, and the employer will contribute towards the cost of their furloughed employees’ wages.

• To be eligible for the grant employers must continue to pay furloughed employees 80% of their wages (up to a cap of £2,500 per month for the time they spend on furlough).

United Kingdom: Respond

European Union Settlement Scheme

An EU, EEA, or Swiss citizen lost their automatic right to live and work in the United Kingdom (UK) as of January 1, 2021. For those based in the UK before this day, they must apply to the EU Settlement Scheme for either Settled Status or Pre -

Settled Status before June 30, 2021. Either status will give the individual the right to continue to live and work in the UK.Successful applicants will be given a "share code" to provide to their employers to prove their right to work in the UK.

Employers will need to establish a system of checking the share codes of affected employees after June 30, 2021. Information regarding the scheme (i.e., guidance and application process) is available here.


Post-Employment Notice Pay

HM revenue and Customs has issued guidance regarding the changes to the treatment of termination payments and post-employment notice pay for income tax purposes.

• The Post-Employment Notice Pay’ (PENP) applies to that part of a termination payment which is treated as being a payment in respect of the employee’s notice period and subject to income tax and the employee’s

and employer’s National Insurance contributions.• The new measure provides an alternative PENP calculation where an employee’s pay period is defined in

months, but their contractual notice period or post-employment notice period is not a whole number of months.

• It also aligns the tax treatment of PENP for individuals who are non-resident in the year of termination of their UK employment with the treatment for all UK residents. Previously, PENP was not chargeable to UK tax

if an employee was a non-resident for the tax year in which their employment terminated.• The new measure went into force on April 6, 2021. It will apply to individuals who have their employment

terminated, and where the termination payment is received on or after April 6, 2021.


https://aon.io/3uS27bR

https://aon.io/3wRDUV9

https://aon.io/3gasnKC

https://aon.io/3ab4Fdj


Key Updates

34

United Kingdom: Watch

Pregnancy and Maternity (Redundancy) Protection Bill 2019-21

The Pregnancy and Maternity (Redundancy) Protection Bill 2019-21 and was introduced to the Parliament as a Private Members’ Bill and is now in the House of Commons. The bill aims to provide pregnant women and new mothers

additional legal protections against redundancy (with exceptions). Measures in the bill would prohibit redundancy during pregnancy and six months following the child’s birth (unless the business is closing or ceasing work in the area in

which the woman works). It would also provide protection from redundancy during maternity leave. The bill had its first reading on July 8, 2020, and the date for the second reading has not been scheduled.


The cap is increased on April 1 each year by the annual increase in the general level of earnings. However, this decreased over the relevant period, so the PPF Compensation Cap remains £41,461.07 (before applying the 90%

multiplier) for 2021/22. The factors for ages other than 65 are available here.

Pension Protection Fund (PPF) Compensation Cap 2021/22

United Kingdom: Watch

Bill to protect workers from health and safety detriments

In a recent case (R [Independent Workers' Union of Great Britain] v The Secretary of State for Work and Pensions), the High Court ruled that protection from health and safety detriments should be extended to workers. It upheld the claim

brought by a union that the UK had failed to properly implement measures in a directive [Articles 8(4) and (5) of the EU Health and Safety Framework Directive (89/391/EC)] by limiting protection from detriment on health and safety

grounds.

The ruling resulted in proposed legislation to extend protection from health and safety detriment to workers.

• Under the draft Employment Rights Act 1996 (Protection from Detriment in Health and Safety Cases) (Amendment) Order 2021, there are measures that would provide protection to workers. They would have

the right not to be subjected to detriment if they leave their workplace (or refuse to return to their workplace) because they reasonably believe they are in serious or imminent danger.

• The new provisions will only apply to detriments (or the last in a series of detriments) occurring on or after May 31, 2021.

• If approved by Parliament, the order is expected to come into force on May 31, 2021.

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Key Updates

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United States of America: Note

Employer Health and Welfare Provisions in the American Rescue Plan

The American Rescue Plan, signed into law by President Biden on March 11, 2021, includes several provisions related to employer health and welfare plans, including:

• *COBRA subsidies for employer-provided coverage;• *Increase in subsidies for individuals who purchase coverage in the Exchange marketplace; and

• *Increase in the employer exclusion for dependent care assistance programs.

The Aon bulletin, which contains more information on each of these provisions, is available here.

Updated work-from-home guidance

On March 29, 2021, new regulations went into force that include measures which lift the legal requirement for employees to work from home if reasonably possible. However, the government has issued updated guidance on

working from home. The new guidance for offices and contact centres indicates that office workers should work from home if possible. This guidance will remain in place until at least Step 4 of the roadmap (currently June 21, 2021).



National Emphasis Program to protect high-risk employees

On March 12, 2021, the Department of Labor’s Occupational Safety and Health Administration (OSHA) launched a National Emphasis Program focusing enforcement efforts on companies that put the largest number of employees at

serious risk of contracting COVID-19. The program also prioritizes employers that retaliate against workers for complaints about unsafe or unhealthy conditions, or for exercising other rights protected by federal law.

In a related action, OSHA also updated its Interim Enforcement Response Plan to prioritize the use of on-site workplace inspections where practical, or a combination of on-site and remote methods. OSHA will only use remote-only

inspections if the agency determines that on-site inspections cannot be performed safely. On March 18, 2021, OSHA will rescind the May 26, 2020, memorandum on this topic and this new guidance will go into and remain in effect until

further notice.

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Key Updates

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Collection of 2019 and 2020 EEO-1 Component 1 Data

On March 29, 2021, the Equal Employment Opportunity Commission (EEOC) announced that the 2019 and 2020 EEO-1 Component 1 data collection will open on April 26, 2021. The 2019 EEO-1 Component 1 Data Collection was originally

scheduled for May 8, 2020 but was delayed due to the COVID-19 public health emergency.

The deadline for submitting 2019 and 2020 EEO-1 Component 1 data will be July 19, 2021. The EEOC is also extending

the data collection period this year from 10 weeks to 12 weeks to provide employers with additional time to file. The EEO-1 Component 1 collects workforce data from employers with 100 or more employees (and federal contractors with

50 or more employees). The EEOC began to formally notify EEO-1 filers via email on March 29, 2021. Filers should begin preparing to submit data in anticipation of the April 26 opening of the data collection period.

When the EEO-1 data collection launches, the Filer Support Team will post resources on the following website, and they will be available to respond to filer inquiries. The Filer Support Team is planning to launch in April 2021.

United States of America: Respond


Frequently asked questions (FAQs) on Mental Health Parity Compliance

On April 2, 2021, the Departments of Labor, Health and Human Services, and the Treasury (collectively, the Departments) released additional FAQs guidance related to the Mental Health Parity and Addiction Equity Act of 2008

(MHPAEA). This guidance is intended to provide additional information to employers and stakeholders on the enhanced MHPAEA requirements that were included in the Consolidated Appropriations Act, 2021, signed into law late in 2020

related to non-quantitative treatment limits.


Model Consolidated Omnibus Budget Reconciliation Act (COBRA) Notices and frequently asked questions (FAQs) for American Rescue Plan Act (ARPA’S) Consolidated Omnibus Budget Reconciliation Act (COBRA) Subsidies

The Department of Labor (DOL) has issued frequently asked questions (FAQs) and model notice language to guide employers in implementing the COBRA subsidy provisions of the American Rescue Plan Act (ARPA). ARPA provides

temporary COBRA subsidies for employees who are involuntarily terminated (other than for gross misconduct) or experience a reduction in hours. The COBRA subsidy amount is 100% of the cost of COBRA coverage and is available

from April 1, 2021, to September 30, 2021.

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Other Notable Updates

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Area Country Date Name

Belgium 4/29 Calculation of benefits

India 4/15 Tax exemption on interest earned on contributions

Moldova 4/22 Pensions for citizens

Russia 4/15 Indexed rate for social pensions

South Africa 4/8 Amendments to tax laws

South Africa 4/8 Changes to annuity rules

Sweden 4/8 Reduced employer contributions

Brazil 4/29 Classification of COVID-19

Italy 4/29 Protocol for mitigating spread of virus

Malta 4/8 Guidance for workplace health and safety

Australia 4/22 Consultation on proposed changes to LP 117

India 4/8The Insurance Regulatory and Development Authority of India (IRDAI) bars insurers for changing coverage resulting in premium increase


Other Notable Updates

38

Area Country Date Name

Argentina 4/8 Remote work

Canada 4/8 Support measures/Special vaccination leave (Saskatchewan)

Chile 4/8 Extension of Employment Protection Law benefits

European Union/Germany

4/8 Classification of on-call duty

Hungary 4/15 Enforcement posers of supervisory authorities expanded

Japan 4/15 Employment Adjustment Subsidy program extended

Luxembourg 4/15 Short-time work

Malta 4/8 Requirement for employment l icenses abolished

Singapore 4/22 Jobs Support Scheme extended

Sweden 4/8 Short-time work extended

Turkey 4/29 New termination codes

United Kingdom 4/8 Uber drivers to be automatically enrolled

Additional information plus other updates can be found in Greater Insight which is updated and emailed on a weekly basis. Click here to access Greater Insight

About AonAon plc (NYSE:AON) is a leading global professional services firm providing a broad range of risk, retirement and health solutions. Our 50,000 colleagues in 120 countries empower results for clients by using proprietary data and analytics to deliver insights that reduce volatility and improve performance.

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