Global benefits insights: January 2026

A summary of the latest employee benefits changes from around the world | 5 minute read

Hong Kong

Increases medical expense reimbursement rates¹

From 1st January 2026, the maximum daily rates of reimbursable medical expenses was increased for employees who are injured at work.

Under the Employees’ Compensation Ordinance, the maximum daily reimbursement for out-patient treatment will increase from HKD 300 to HKD 500.

The maximum daily rate of medical expenses for in-patient and out-patient treatment received on the same day will be increased from HKD 370 to HKD 700.

The daily maximum rate for in-patient only treatment remains unchanged at HKD 300.

France

Introduces new parental leave benefit²

The French Senate has approved a new 2-month Parental Birth Leave, due to start from January 2027.

This leave is in addition to the current maternity, paternity and parental leave entitlement.

Leave can be taken by both parents independently or simultaneously and will be compensated at 70% for the first month of leave, and 60% for the remaining month.

The aim is to share the parental responsibility between both parents more equitably.

Italy

Reinstates public holiday from 2026³

Originally abolished in 1977, the public holiday to celebrate The Feast of St. Francis of Assisi has been reinstated by the Italian Government.

The inaugural celebration is on 4th October 2026, but since this is a Sunday, employees will receive the extra public holiday in 2027.

China

Introduces elder-care leave in Shanghai⁴

Beginning 1st November 2025, Shanghai enacted amendments to its Regulation on the Protection of the Rights and Interests of the Elderly, introducing a statutory entitlement to paid elder-care leave.

Under the changes, employees are entitled to paid leave when a parent is hospitalised for medical treatment due to illness as follows:

Up to five working days per year if the employee has siblings.
Up to seven working days per year if the employee is an only child under the former one-child policy.

The leave can be taken in one block or split across multiple hospital admissions within the same calendar year. Employees are eligible for the leave if they are the primary caregiver of an elderly person, typically a parent aged over 60.

During elder-care leave, employees must receive their full salary. This rule aligns with other family related leave.

Germany

Increases travel expenses limit⁵

Previously, commuters were reimbursed EUR 0.30 per kilometre up to 21 km and EUR 0.38 thereafter.

Starting 1st January 2026, a flat rate of EUR 0.38 per kilometre will apply from the first kilometre.

Slovenia

Introduces new statutory right to winter allowance⁶

From 20th November 2025, the Winter Allowance Act was entered into force.

This law introduces a mandatory winter allowance for employees. Employers must pay 50% of the statutory minimum wage in cash by 18th December each year, beginning in 2025.

All employees with an employment contract are eligible and the allowance is calculated on a pro rata basis for part-time employees or those employed for less than a full year.

The payment will be made within 18 days after the November payroll of the current calendar year. This payment is exempt from income tax and social security deductions.

Minimum wage increases from 1st January 2026

Mexico

The minimum wage rose 13% to MXN 315.04 per day, up from MXN 278.80. In the Northern Border Free Zone, it increased to MXN 440.87 per day from MXN 419.88.⁷

Germany

The minimum hourly wage in Germany increased from EUR 12.82 to EUR 13.90. A further increase to EUR 14.60 in January 2027 is planned.⁸

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This insights article is not intended to address any specific situation or to provide legal, regulatory, financial, or other advice. While care has been taken in the production of this article, NFP does not warrant, represent or guarantee the accuracy, adequacy, completeness or fitness for any purpose of the article or any part of it and can accept no liability for any loss incurred in any way by any person who may rely on it. Any recipient shall be responsible for the use to which it puts this article. This article has been compiled using information available to us up to its date of publication.

NFP contributors

Emma Bryant
International Technical Specialist, Employee Benefits

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