CHAPTER 34Global Employee Benefits

Mark S. Allen

Tony R. Broomhead

Around the world, the rationale for supplemental or occupational employee benefits is pretty much the same in each country regardless of its legislative environment. They generally are provided to protect employees in the event of retirement, death, disability, and accident or illness to the extent these are not covered by the government. But for most countries, this is where the similarities end. The framework in which these benefits are provided varies significantly from country to country, ranging from comprehensive government programs (“cradle-to-grave” coverage provided by the government) to partnership arrangements (combinations of employer, employee, and government benefits, ...

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