Mexico Pension Reform
Pension contributions to the AFORE (Administrdoras de Fondos para el Reitro) are currently only 6.5% split between the employer, employee, and the government.
The Mexican government is discussing with Congress a reform the social security pension to include increased pension contributions, revised minimum insured employment periods, revised waiting periods and other changes.
It is expected that Congress will approve the reform in early 2021 and the implementation timeline will then be issued.
Mexico Teleworking Regulation
Effective the 12th January 2021, employees who work outside of the employer’s workplace at least 40% of the time must be provided necessary equipment and training from the employer. Additionally, payment of any telework related expenses such as increased electricity, internet or telephone bills must be proportionally paid by the employer.
Employers must also ensure that employees have an updated work from home policy included in their handbook, a telework schedule and appropriate supervision. Health and safety guidance is shortly expected to be released from the Mexican labour ministry.
Teleworking requirements must be reflected in the employees’ employment contract and agreed by the employee (exceptional circumstances such as COVID do not need to be included within the contract).
Netherlands Pension Reform
The Dutch government is reforming supplemental employer provided pension plans to ensure there can be no age discrimination.
Under the new framework, a flat rate contribution percentage must apply to all new plans and eventually all existing plans (a transition period will apply).
Formal implementation will apply from 2022 and employers must compensate existing employees for any decrease accrual values due to the change in contribution amounts