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UPDATED JUN 19, 2026💡 Welcome to your Statutory Employment Entitlements Guide. As your Employer of Record (EOR), Toku is required by local law to provide you with certain minimum employment entitlements. This guide outlines those statutory obligations by country - covering paid time off, sick leave, parental leave, pension contributions, statutory benefits, and more. Entitlements may be higher based on your individual employment contract or applicable collective agreements. For supplemental benefits in your country, please see the benefits section in the Help Center.
For questions, contact [email protected].
Current Country Overview:
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🇦🇲 Armenia · 🇦🇷 Argentina · 🇦🇺 Australia · 🇦🇹 Austria · 🇧🇷 Brazil · 🇧🇬 Bulgaria · 🇨🇦 Canada · 🇨🇷 Costa Rica · 🇭🇷Croatia · 🇨🇿 Czech Republic · 🇩🇰 Denmark · 🇪🇪 Estonia · 🇫🇷 France · 🇩🇪 Germany · 🇭🇰 Hong Kong · 🇮🇳 India · 🇮🇩 Indonesia · 🇮🇪 Ireland · 🇮🇱 Israel · 🇮🇹 Italy · 🇯🇵 Japan · 🇯🇪 Jersey · 🇱🇹 Lithuania · 🇲🇾 Malaysia · 🇲🇽 Mexico · 🇳🇱 Netherlands · 🇳🇿 New Zealand · 🇳🇬 Nigeria · 🇵🇭 Philippines · 🇵🇱 Poland · 🇵🇹 Portugal · 🇷🇴 Romania · 🇷🇸 Serbia · 🇸🇬 Singapore · 🇿🇦 South Africa · 🇰🇷 South Korea · 🇪🇸 Spain · 🇸🇪 Sweden · 🇨🇭 Switzerland · 🇹🇼 Taiwan · 🇦🇪 UAE · 🇬🇧 United Kingdom · 🇺🇸 United States
🇦🇲 Armenia
| Entitlement | Details |
|---|---|
| Annual Leave | 20 working days per year |
| Public Holidays | 12 public holidays |
| Sick Leave | Employer covers first 5 days; Social Insurance Fund covers from day 6 |
| Maternity Leave | 140 days (70 before + 70 after birth) at 100% salary via Social Insurance |
| Pension Contributions | Mandatory: Employer 5% + Employee 5% (on salaries above AMD 500,000) |
| Statutory Health Insurance | No mandatory employer health insurance obligation |
| Working Hours | 40 hours/week, 8 hours/day |
🇦🇷 Argentina
| Entitlement | Details |
|---|---|
| Annual Leave | 14 days (0 - 5 yrs); 21 days (5 - 10 yrs); 28 days (10 - 20 yrs); 35 days (20+ yrs) |
| Public Holidays | ~19 public holidays |
| Sick Leave | Up to 3 months paid (≤5 yrs service); 6 months paid (5+ yrs); doubles with dependents |
| Maternity Leave | 90 days (45 before + 45 after), paid by Social Security |
| Paternity Leave | 2 days paid |
| Employer Social Contributions | ~26% of gross salary (pension, health, family allowance) |
| Health Insurance (Obras Sociales) | Employer ~6%, employee ~3% of gross salary |
| Working Hours | 48 hours/week maximum, 8 hours/day |
🇦🇺 Australia
| Entitlement | Details |
|---|---|
| Annual Leave | 4 weeks (20 days) per year |
| Public Holidays | 8 - 10 days (varies by state) |
| Personal/Sick Leave | 10 days per year |
| Paid Parental Leave | 18 weeks government-funded (primary carer); 2 weeks partner leave |
| Long Service Leave | Accrues after 7 - 10 years of service (varies by state) |
| Superannuation (Pension) | Employer contributes 12% of ordinary time earnings (effective July 2025). |
| Healthcare | Medicare (government-funded); no mandatory employer private health insurance |
| Working Hours | 38 ordinary hours/week |
🇦🇹 Austria
| Entitlement | Details |
|---|---|
| Annual Leave | 30 working days (5 weeks) per year |
| Public Holidays | 13 public holidays |
| Sick Leave | Employer pays full salary for 6 - 12 weeks (tenure-based); health insurance pays after |
| Maternity Leave | 16 weeks (8 before + 8 after) funded by health insurance |
| Parental Leave | Up to 2 years per child (either parent) |
| Pension Insurance | Employer contributes ~12.55% of gross salary |
| Health Insurance | Employer contributes ~3.78% of gross salary |
| Total Employer Social Contributions | ~21.83% of gross salary |
| Working Hours | 40 hours/week |
🇧🇷 Brazil
| Entitlement | Details |
|---|---|
| Annual Leave | 30 calendar days after 12 months of service |
| Public Holidays | 12 national + state/municipal holidays |
| Sick Leave | Employer pays first 15 days; INSS (Social Security) pays from day 16 |
| Maternity Leave | 120 days (extendable to 180 days under Empresa Cidadã); paid by INSS |
| Paternity Leave | 5 days (extendable to 20 days under Empresa Cidadã) |
| FGTS (Severance Fund) | Employer deposits 8% of monthly salary into employee's FGTS account |
| INSS (Social Security) | Employer contributes ~20% of payroll + accident risk rate |
| Working Hours | 44 hours/week, 8 hours/day |
🇧🇬 Bulgaria
| Entitlement | Details |
|---|---|
| Annual Leave | 20 working days minimum |
| Public Holidays | 14 public holidays |
| Sick Leave | Employer pays days 1 - 3 at 60%; Social Insurance (NOI) pays from day 4 |
| Maternity Leave | 410 days total; 135 days at 90% of salary via Social Insurance, then minimum until child is 2 |
| Paternity Leave | 15 days paid by Social Security upon birth |
| Social Insurance | Employer contributes ~18.92% of gross salary (incl. pension ~9.9%) |
| Health Insurance | Employer contributes ~4.8% to National Health Insurance Fund |
| Working Hours | 40 hours/week, 8 hours/day |
🇨🇦 Canada
| Entitlement | Details |
|---|---|
| Annual Leave | 10 days (year 1+); 15 days (5+ years) - federal minimums; provinces may be higher |
| Public Holidays | 10 federal statutory holidays; additional provincial holidays may apply |
| Sick Leave | 10 days personal/sick leave federally; varies by province |
| Maternity/Parental Leave | Up to 15 weeks maternity + 35 weeks standard parental (or 61 weeks extended); funded by EI |
| CPP (Canada Pension Plan) | Employer matches employee contribution at ~5.95% of insurable earnings |
| Employment Insurance (EI) | Employer pays ~1.4× employee premium (~2.32% of insurable earnings) |
| Healthcare | Provincial public healthcare (government-funded); employer-sponsored benefits common |
| Working Hours | 40 - 48 hours/week (varies by province); overtime after 40 - 44 hours |
🇨🇷 Costa Rica
| Entitlement | Details |
|---|---|
| Annual Leave | 14 calendar days after 50 continuous weeks of service |
| Public Holidays | 12 public holidays |
| Sick Leave | Employer covers days 1 - 3; CCSS (Social Security) covers from day 4 |
| Maternity Leave | 4 months (1 before + 3 after birth), jointly funded by CCSS and employer |
| Paternity Leave | 1 day paid (statutory minimum) |
| Social Security (CCSS) | Employer contributes ~26.33% of gross salary (health, pension, occupational risk) |
| Supplementary Pension (OPC) | Mandatory additional pension contribution included |
| Working Hours | 48 hours/week (day shift); 36 hours/week (night shift) |
🇭🇷 Croatia
| Entitlement | Details |
|---|---|
| Annual Leave | 20 working days minimum |
| Public Holidays | 13 public holidays |
| Sick Leave | First 42 days: paid by the employer at a minimum of 70% of the employee's base salary. From day 43 onwards: paid by the Croatian Health Insurance Fund (HZZO) at 70% of the base. |
| Maternity Leave | Up to 98 days (28 days before the expected birth date + 70 days after). Can begin up to 45 days before birth in case of medical complications. |
| Paternity Leave | 20 working days for one child; 30 working days for twins or multiples (increased from 10/15 days effective 1 March 2025). |
| Social Security | Employee: 20% of gross salary (15% to first pillar - solidarity pension; 5% to second pillar - individual capitalised savings) Employer: 16.5% of gross salary (health insurance contribution) |
| Supplementary Pension | 5% of gross salary, deducted from the employee's contribution as part of the mandatory second pillar (individual capitalised savings account). No additional employer contribution is required beyond the health insurance charge above. |
| Working Hours | Standard: 40 hours/week (8 hours/day). Maximum including overtime: 50 hours/week. Overtime is capped at 180 hours/year (extendable to 250 hours via collective agreement). |
🇨🇿 Czech Republic
| Entitlement | Details |
|---|---|
| Annual Leave | 20 working days (4 weeks) minimum; public sector 25 days |
| Public Holidays | 13 public holidays |
| Sick Leave | Employer pays first 14 days at 60%; Social Security pays from day 15 |
| Maternity Leave | 28 weeks (37 for multiple births) at 70% of daily earnings via Social Security |
| Paternity Leave | 2 weeks paid, within 6 weeks of birth |
| Social Security | Employer contributes 24.8% of gross wages (pension 21.5%, sickness 2.1%, employment 1.2%) |
| Health Insurance | Employer contributes 9% of gross wages |
| Working Hours | 40 hours/week |
🇩🇰 Denmark
| Entitlement | Details |
|---|---|
| Annual Leave | 5 weeks (25 working days) per year |
| Public Holidays | 12 public holidays |
| Sick Leave | Employer pays full salary for first 30 days; municipality reimburses partially |
| Parental Leave | 52 weeks total shared between parents (including 4 weeks before + 14 weeks after for mother; 2 weeks for partner); paid via dagpenge |
| ATP (Supplementary Pension) | Employer contributes ~DKK 2,272/year per full-time employee |
| Occupational Pension | Additional employer contributions typically 8 - 10% via collective agreements |
| Healthcare | Universal public healthcare funded by taxes |
| Working Hours | 37 hours/week (standard) |
🇪🇪 Estonia
| Entitlement | Details |
|---|---|
| Annual Leave | 28 calendar days minimum |
| Public Holidays | 12 public holidays |
| Sick Leave | Days 1 - 3 unpaid; days 4 - 8 employer pays 70%; from day 9 Health Insurance Fund pays 70% |
| Maternity Leave | 140 calendar days at 100% of average salary (Social Insurance Board) |
| Paternity Leave | 10 working days within 2 months of birth |
| Social Tax | Employer pays 33% on all gross wages (20% pension + 13% health insurance) |
| Unemployment Insurance | Employer contributes 0.8% of gross wages |
| Working Hours | 40 hours/week, 8 hours/day |
🇫🇷 France
| Entitlement | Details |
|---|---|
| Annual Leave | 5 weeks (30 working days on 6-day week basis) per year |
| Public Holidays | 11 public holidays |
| Sick Leave | Social Security covers from day 4 (after 3-day waiting period); employer supplements from day 8 (1+ year tenure) |
| Maternity Leave | 16 weeks (6 before + 10 after for 1st child; 26 weeks for 3rd+), paid by Social Security |
| Paternity Leave | 25 days paid (includes 3 mandatory days immediately after birth) |
| Complementary Health Insurance | Employer must provide minimum health coverage for employee (≥50% of patient co-payment) |
| Total Employer Social Contributions | ~40 - 45% of gross salary (health, pension, unemployment, family allowance, accident) |
| Working Hours | 35 hours/week; overtime regulated with mandatory rest periods |
🇩🇪 Germany
| Entitlement | Details |
|---|---|
| Annual Leave | 20 working days minimum (5-day week); typically 25 - 30 days in practice |
| Public Holidays | 9 - 13 days (varies by federal state) |
| Sick Leave | Employer pays full salary for up to 6 weeks per illness; Statutory Health Insurance pays ~70% from week 7 |
| Maternity Leave | 6 weeks before + 8 weeks after birth at full salary (health insurance + employer top-up) |
| Parental Leave (Elterngeld) | 12 - 14 months per family at 65 - 100% of net income |
| Pension Insurance | Employer contributes 9.3% of gross salary |
| Health Insurance | Employer contributes ~8% of gross salary |
| Unemployment Insurance | Employer contributes 1.3% of gross salary |
| Long-Term Care Insurance | Employer contributes 1.7 - 1.95% of gross salary |
| Working Hours | 48 hours/week maximum; standard 40 hours/week |
🇭🇰 Hong Kong
| Entitlement | Details |
|---|---|
| Annual Leave | 7 days (year 1), increasing to 14 days (9+ years) |
| Public Holidays | 17 general and alternative holidays |
| Sick Leave | 2 days/month (first 24 months), then 4 days/month (max 120 days accrued); paid at 80% of average daily wages after 4+ consecutive sick days |
| Maternity Leave | 14 weeks at 80% of average daily wages |
| Paternity Leave | 5 days at 80% of average daily wages |
| MPF (Mandatory Provident Fund) | Employer contributes 5% of monthly relevant income (capped at HKD 1,500/month) |
| Statutory Health | No mandatory employer health insurance; public healthcare available |
| Working Hours | No statutory maximum (under legislative review) |
🇮🇳 India
| Entitlement | Details |
|---|---|
| Annual Leave (Earned) | 15 days/year after 240 days of work; Casual Leave ~12 days; Sick Leave ~12 days (varies by state) |
| Public Holidays | 3 national holidays + state-specific holidays (~10 - 15 total) |
| Maternity Leave | 26 weeks for first 2 children (12 weeks for 3rd+), employer-paid |
| Provident Fund (EPF) | Employer contributes 12% of basic salary (3.67% to EPF + 8.33% to EPS) |
| ESIC (Health & Social Insurance) | Employer contributes 3.25% of gross wages (for employees earning ≤INR 21,000/month) |
| Gratuity | Payable after 5 years of service: (last salary × 15/26 × years of service) |
| Working Hours | 48 hours/week, 9 hours/day (Factories Act) |
🇮🇩 Indonesia
| Entitlement | Details |
|---|---|
| Annual Leave | 12 working days after 12 months of continuous service |
| Public Holidays | 16 - 17 public/national holidays |
| Sick Leave | Paid leave for certified illness; long-term sick leave tapers from 100% to 25% over 16 months |
| Religious Allowance (THR) | Mandatory: 1 month's salary as religious holiday allowance (Tunjangan Hari Raya) |
| Maternity Leave | 3 months paid |
| Paternity Leave | 2 days paid |
| BPJS Ketenagakerjaan | Employer contributes ~4.24% of salary (work accident, death 0.3%, old age 3.7%, pension 2%) |
| BPJS Kesehatan (Health) | Employer contributes 4% of salary |
| Working Hours | 40 hours/week (5-day or 6-day variations) |
🇮🇪 Ireland
| Entitlement | Details |
|---|---|
| Annual Leave | 4 working weeks (20 days) per year |
| Public Holidays | 10 public holidays |
| Statutory Sick Pay (SSP) | 10 days/year at 70% of normal pay |
| Maternity Leave | 26 weeks paid + 16 weeks additional unpaid; Maternity Benefit (~€274/week from Dept. of Social Protection) |
| Paternity Leave | 2 weeks paid (Paternity Benefit ~€274/week) |
| Parent's Leave | 9 weeks per parent |
| PRSI (Social Insurance) | Employer contributes 11.15% of all earnings |
| Pension (Auto-enrolment) | Mandatory employer contributions under new auto-enrolment scheme (For the first 3 years rate: Employee 1.5%, Employer 1.5%, Government 0.5%.) |
| Working Hours | 48 hours/week maximum |
🇮🇱 Israel
| Entitlement | Details |
|---|---|
| Annual Leave | 12 - 18 days (increases with years of service) |
| Public Holidays | 9 official Jewish holidays |
| Sick Leave | 1.5 days/month accrued (18 days/year max); first day unpaid |
| Maternity Leave | 15 weeks at 100% of salary up to a ceiling (National Insurance Institute) |
| Paternity Leave | 7 days concurrent with mother's leave |
| National Insurance (Bituach Leumi) | Employer contributes ~3.55% - 7.6% of salary (bracket-dependent) |
| Health Tax | Employer contributes ~3.1% of gross salary |
| Pension | Employer contributes minimum 6.5% to approved pension fund |
| Study Fund (Keren Hishtalmut) | Employer contributes 7.5%; employee 2.5% |
| Severance Fund | Employer funds 8.33% of monthly salary for severance (typically via pension fund) |
| Working Hours | 43 hours/week (5-day week) or 45 hours (6-day week) |
🇮🇹 Italy
| Entitlement | Details |
|---|---|
| Annual Leave | 4 weeks (20 working days) per year |
| Public Holidays | 12 national public holidays |
| Sick Leave | INPS pays from day 4 at 50 - 66%; collective agreements often require employer top-up to full salary |
| Maternity Leave | 5 months (2 before + 3 after) at 80% of salary via INPS |
| Paternity Leave | 10 mandatory paid days (paid by INPS) |
| Social Security (INPS) | Employer contributes ~30% of gross salary |
| TFR (Severance Fund) | Employer accrues ~6.91% of annual salary as a severance fund |
| Healthcare | National Health Service (SSN) covers all; no mandatory employer private insurance |
| Working Hours | 40 hours/week; overtime per collective agreements |
🇯🇵 Japan
| Entitlement | Details |
|---|---|
| Annual Leave | 10 days (6 months service), increasing to 20 days (6.5+ years); min. 5 days must be taken |
| Public Holidays | 16 public holidays |
| Sick Leave | No statutory sick leave; Health Insurance pays ~67% from day 4 of absence |
| Maternity/Child Care Leave | 6 weeks before + 8 weeks after birth; Child Care Leave until age 1 - 2; paid at ~67% via Employment Insurance |
| Paternity Leave | Up to 4 weeks within 8 weeks of birth (2 splits); paid via Employment Insurance |
| Employees' Pension Insurance | Employer contributes 9.15% of standard monthly remuneration |
| Health Insurance | Employer contributes ~5% of standard monthly remuneration |
| Employment Insurance | Employer contributes 0.95% of total wages |
| Working Hours | 40 hours/week; overtime requires 36-Agreement |
🇯🇪 Jersey
| Entitlement | Details |
|---|---|
| Annual Leave | 2 weeks (10 days) statutory minimum |
| Public Holidays | 9 public holidays |
| Sick Leave | No statutory sick pay obligation (employer discretion) |
| Maternity Leave | 6 weeks at 90% salary (employer-paid) + 14 additional weeks optional |
| Paternity Leave | 2 weeks paid (employer-paid) |
| Social Security | Employer contributes 6.5% of employee earnings (Class 1 contributions) |
| Pension | No mandatory auto-enrolment equivalent; separate Channel Islands jurisdiction |
| Healthcare | General Hospital and GP services available; no mandatory employer health insurance |
| Working Hours | No statutory maximum (differs from UK Working Time Regulations) |
🇱🇹 Lithuania
| Entitlement | Details |
|---|---|
| Annual Leave | 20 working days minimum; certain categories receive 25 - 28 days |
| Public Holidays | 14 public holidays |
| Sick Leave | Days 1 - 2 employer pays 80%; from day 3 SODRA pays 80% |
| Maternity Leave | 70 days before + 56 days after birth at 100% of compensatory salary (SODRA) |
| Paternity Leave | 30 calendar days within 3 months of birth, paid by SODRA |
| Social Insurance (SODRA) | Employer contributes ~1.77% of gross salary (employee-side contributions are higher post-2019 reform) |
| Health Insurance | Included in social insurance system; employer PSD contribution ~6.98% |
| Working Hours | 40 hours/week, 8 hours/day |
🇲🇾 Malaysia
| Entitlement | Details |
|---|---|
| Annual Leave | 8 days (<2 yrs); 12 days (2 - 5 yrs); 16 days (5+ yrs) |
| Public Holidays | 11 national + additional state public holidays |
| Sick Leave | 14 days (<2 yrs); 18 days (2 - 5 yrs); 22 days (5+ yrs); up to 60 days hospitalization |
| Maternity Leave | 98 days paid (extended from 2023) |
| Paternity Leave | 7 days paid (from 2023) |
| EPF (Employees' Provident Fund) | Employer contributes 13% (salary ≤RM 5,000) or 12% (salary >RM 5,000) |
| SOCSO (Social Security) | Employer contributes 1.75% of monthly wages |
| EIS (Employment Insurance) | Employer contributes 0.4% of monthly wages |
| Working Hours | 48 hours/week maximum, 8 hours/day |
🇲🇽 Mexico
| Entitlement | Details |
|---|---|
| Annual Leave (Vacaciones) | 12 days (year 1), +2 days/year to year 5, then +2 days per 5-year period |
| Vacation Premium | 25% premium on top of vacation pay |
| Public Holidays | 8 mandatory paid holidays |
| Sick Leave | IMSS pays from day 4 at 60% of salary; employer covers days 1 - 3 |
| Christmas Bonus (Aguinaldo) | Minimum 15 days' salary, paid by December 20 each year |
| Maternity Leave | 12 weeks (6 before + 6 after) at 100%, paid by IMSS |
| Paternity Leave | 5 days paid |
| IMSS (Social Security) | Employer contributes ~17 - 21% of Integrated Daily Wage Base (SBC) |
| INFONAVIT (Housing Fund) | Employer contributes 5% of SBC |
| Retirement (Afore) | Employer contributes ~5.15 - 6.5% of SBC to individual retirement account |
| Profit Sharing (PTU) | Employer distributes 10% of taxable income to employees annually |
| Working Hours | 48 hrs/week (day); 45 hrs (mixed); 42 hrs (night) |
🇳🇱 Netherlands
| Entitlement | Details |
|---|---|
| Annual Leave | 20 working days (4 weeks) minimum |
| Public Holidays | 11 public holidays |
| Sick Leave | Employer pays 70% of salary (minimum minimum wage) for up to 2 full years of illness |
| Maternity Leave | 16 weeks at 100% of daily wage (capped) via UWV |
| Paternity/Partner Leave | 1 week fully paid by employer; 5 additional weeks at 70% via UWV (within 6 months of birth) |
| Parental Leave | 26 weeks; 9 weeks at 70% of daily wage via UWV if taken in first year |
| Unemployment (WW) | Employer contributes ~2.7 - 7.7% of gross salary (risk-rated) |
| Health Insurance (Zvw) | Employer contributes ~6.57% of gross salary |
| State Pension (AOW) | Funded through taxation; sector pension fund contributions typically 15 - 25% of pensionable salary |
| Working Hours | 40-hour standard; maximum 60 hrs/week; max 48-hour average over 16 weeks |
🇳🇿 New Zealand
| Entitlement | Details |
|---|---|
| Annual Leave | 4 weeks per year after 12 months |
| Public Holidays | 11 national public holidays + 1 regional anniversary day |
| Sick Leave | 10 days per year |
| Bereavement Leave | 3 days (close family); 1 day (others) |
| Parental Leave | Up to 26 weeks paid (government rate ~NZD 661/week); 52 weeks total available |
| Partner/Paternity Leave | 1 - 2 weeks paid |
| KiwiSaver (Pension) | Employer contributes minimum 3% of gross salary |
| ACC (Accident Compensation) | Employer levy based on industry risk rating |
| Healthcare | Public healthcare available; ACC covers work-related injuries |
| Working Hours | 40 hours/week standard |
🇳🇬 Nigeria
| Entitlement | Details |
|---|---|
| Annual Leave | 6 working days (Labour Act minimum); industry standard typically 21 days |
| Public Holidays | 12 public holidays |
| Sick Leave | 12 working days paid per year (with medical certification) |
| Maternity Leave | 12 weeks at full pay |
| Paternity Leave | Not federally mandated (Lagos State: 5 days) |
| Pension (CPS) | Employer contributes minimum 10%; employee contributes minimum 8% of monthly emoluments |
| NSITF (Social Insurance) | Employer contributes 1% of total monthly payroll |
| ITF (Training Fund) | Employer contributes 1% of annual payroll (qualifying employers) |
| NHF (National Housing Fund) | Employee contributes 2.5% of basic salary; employer facilitates |
| Working Hours | 40 hours/week, 8 hours/day |
🇵🇭 Philippines
| Entitlement | Details |
|---|---|
| Service Incentive Leave (SIL) | 5 days paid leave per year after 1 year of service |
| Public Holidays | 12 regular holidays + 9 special non-working days |
| 13th Month Pay | Mandatory: 1/12 of annual basic salary, paid by December 24 |
| Maternity Leave | 105 days paid (120 days for solo mothers); paid by SSS and employer |
| Paternity Leave | 7 days paid (married employees, first 4 pregnancies) |
| SSS (Social Security) | Employer contributes ~9.5% of monthly salary credit |
| PhilHealth (Health) | Total 5% of monthly salary; employer pays 2.5%, employee 2.5% |
| Pag-IBIG/HDMF (Housing Fund) | Employer contributes 2% of monthly compensation (capped) |
| Working Hours | 8 hours/day; overtime regulated |
🇵🇱 Poland
| Entitlement | Details |
|---|---|
| Annual Leave | 20 days (<10 years total employment); 26 days (10+ years) |
| Public Holidays | 13 public holidays |
| Sick Leave | Employer pays first 33 days/year at 80%; ZUS (Social Insurance) pays from day 34 |
| Maternity Leave | 20 weeks at 100% of salary (ZUS) |
| Paternity Leave | 2 weeks paid (within 24 months of birth) |
| Parental Leave | 41 weeks per family at 70% of salary (ZUS) |
| Social Insurance (ZUS) | Employer contributes ~19.48% (pension 9.76%, disability 6.5%, accident ~1.67%) |
| Labour Fund | Employer contributes 2.45% |
| PPK (Employee Capital Plan) | Employer contributes 1.5 - 4% of gross salary |
| Working Hours | 40 hours/week, 8 hours/day |
🇵🇹 Portugal
| Entitlement | Details |
|---|---|
| Annual Leave | 22 working days per year |
| Public Holidays | 13 national public holidays |
| Sick Leave | Social Security pays from day 4 at 55 - 75% of reference earnings |
| Maternity Leave | 120 - 150 days paid by Social Security |
| Paternity Leave | 20 obligatory days (10 consecutive after birth + 10 additional) at 100% via Social Security |
| Parental Leave | Shared leave available up to 180 days |
| Social Security | Employer contributes 23.75% of gross salary |
| Work Accident Insurance | Mandatory employer-funded |
| Healthcare | National Health Service (SNS) - publicly funded |
| Working Hours | 40 hours/week, 8 hours/day |
🇷🇴 Romania
| Entitlement | Details |
|---|---|
| Annual Leave | 20 working days minimum per year |
| Public Holidays | 15 public holidays |
| Sick Leave | Employer pays first 5 days; National Health Insurance Fund (CNAS) pays from day 6 at 75 - 100% |
| Maternity Leave | 126 days paid; parental leave available until child is 2 years old |
| Paternity Leave | 10 days paid (15 days with completed childcare course) |
| Employer Social Contributions | ~2.25% (Work Insurance) + ~5.2% (health); most contributions shifted to employee-side in 2018 |
| Working Hours | 40 hours/week, 8 hours/day; max 48 hours with overtime |
🇷🇸 Serbia
| Entitlement | Details |
|---|---|
| Annual Leave | 20 working days minimum per year |
| Public Holidays | 11 public holidays |
| Sick Leave | First 30 days: employer pays 65% of average salary; from day 31: Republic Health Insurance Fund pays 65 - 100% |
| Maternity/Parental Leave | 3 months maternity + parental leave until child turns 2 (government-paid) |
| Social Security | Employer contributes ~17.9% of gross salary (pension 11.5%, health 5.15%, unemployment 0.75%) |
| Working Hours | 40 hours/week, 8 hours/day |
🇸🇬 Singapore
| Entitlement | Details |
|---|---|
| Annual Leave | 7 days (year 1), +1 day/year up to 14 days maximum |
| Public Holidays | 11 public holidays |
| Sick Leave | 14 days outpatient + 60 days hospitalisation per year (after 6 months service) |
| Maternity Leave | 16 weeks (Singapore citizens); 12 weeks (non-citizens); partially government-paid |
| Paternity Leave | 2 weeks for Singapore citizen fathers (government-paid) |
| CPF (Central Provident Fund) | Employer contributes 17% of monthly wages (for employees ≤55; lower rates for older employees) |
| Healthcare | Medisave contributions included in CPF; no separate mandatory private insurance |
| Working Hours | 44 hours/week maximum (non-managerial staff) |
🇿🇦 South Africa
| Entitlement | Details |
|---|---|
| Annual Leave | 21 consecutive days (or 1 day per 17 days worked) per year |
| Public Holidays | 12 public holidays |
| Sick Leave | First 6 months: 1 day per 26 days worked; from 7th month: 30 days per 36-month cycle at full pay |
| Family Responsibility Leave | 3 days per year |
| Maternity Leave | 4 months unpaid (UIF may pay ~38 - 60% of salary) |
| UIF (Unemployment Insurance Fund) | Employer contributes 1%; employee contributes 1% of total monthly remuneration |
| SDL (Skills Development Levy) | Employer contributes 1% of total annual payroll |
| Compensation Fund (COID) | Employer-funded; rate based on industry risk |
| Working Hours | 45 hours/week; 9 hrs/day (5-day week) or 8 hrs/day (6-day week) |
🇰🇷 South Korea
| Entitlement | Details |
|---|---|
| Annual Leave | 15 days (1+ year); +1 day every 2 years up to 25 days; under 1 year: 1 day/month |
| Public Holidays | 15 public holidays |
| Sick Leave | No statutory paid sick leave; Health Insurance provides benefits from day 4 of absence |
| Maternity Leave | 90 days (120 for multiple birth); first 60 days employer-paid, remaining 30 days via Employment Insurance |
| Paternity Leave | 10 days paid within 90 days of birth |
| Parental Leave | Up to 1 year per parent at 80 - 50% of salary via Employment Insurance |
| National Pension | Employer contributes 4.5% of standard monthly income |
| National Health Insurance | Employer contributes ~3.545% of standard monthly income |
| Employment Insurance | Employer contributes 0.9% + additional stabilization contributions |
| Working Hours | 40 hours/week; maximum 52 hours total (including max 12 hours overtime/week) |
🇪🇸 Spain
| Entitlement | Details |
|---|---|
| Annual Leave | 30 calendar days (or 22 working days) per year |
| Public Holidays | 14 public holidays (8 national + 6 regional) |
| Sick Leave | Days 1 - 3 at employer's discretion; days 4 - 20 at 60% (Social Security); from day 21 at 75% (Social Security) |
| Maternity Leave | 16 weeks at 100% salary, paid by Social Security |
| Paternity Leave | 16 weeks at 100% salary, paid by Social Security (equal to maternity leave) |
| Social Security | Employer contributes ~29.9% of gross salary (contingencies, unemployment, FOGASA, training) |
| Healthcare | Covered within Social Security system |
| Working Hours | 40 hours/week; maximum 80 hours overtime per year |
🇸🇪 Sweden
| Entitlement | Details |
|---|---|
| Annual Leave | 25 working days minimum per year (Semesterlagen) |
| Public Holidays | 13 public holidays |
| Sick Leave | Day 1: qualifying (unpaid) day; Days 2 - 14: employer pays 80%; from day 15: Social Insurance Agency pays ~80% |
| Parental Leave | 480 days per child (shared between parents; 90 "daddy days" reserved per parent); paid at ~80% of salary |
| Employer Social Contributions | ~31.42% of gross salary (pension, health, parental, unemployment) |
| Occupational Pension | Collective agreement pension: typically 4.5 - 30% depending on agreement and salary |
| Healthcare | Universal public healthcare (funded through employer social contributions) |
| Working Hours | 40 hours/week standard |
🇨🇭 Switzerland
| Entitlement | Details |
|---|---|
| Annual Leave | 4 weeks (20 days) minimum; 5 weeks for employees under 20 |
| Public Holidays | 8 - 15 days (varies by canton) |
| Sick Leave | Employer pays continued salary for a canton/tenure-based period; collective daily sickness insurance covers 80% for up to 720 days after |
| Maternity Leave | 14 weeks at 80% of salary (capped at CHF 220/day) via income compensation scheme (APG) |
| Paternity Leave | 2 weeks (10 working days) at 80% of salary via APG |
| AHV/IV/EO (Social Insurance) | Employer contributes 5.3% of gross salary |
| Unemployment Insurance (ALV) | Employer contributes 1.1% (up to CHF 148,200 salary) |
| Occupational Pension (BVG/LPP) | Employer contributes at least 50% of BVG contributions (total 7 - 18% of coordinated salary, age-dependent) |
| Accident Insurance (SUVA) | Occupational accident: employer-paid; non-occupational: employee-paid |
| Working Hours | 45 - 50 hours/week maximum (industry-dependent) |
🇹🇼 Taiwan
| Entitlement | Details |
|---|---|
| Annual Leave | 6 months: 3 days; yr 1: 7 days; yr 2: 10 days; yrs 3 - 4: 14 days; yrs 5 - 9: 15 days; yr 10+: +1 day/yr (up to 30 days) |
| Public Holidays | 19 public holidays |
| Sick Leave | 30 days/year at 50% of regular salary; 1 year unpaid sick leave for serious illness |
| Maternity Leave | 8 weeks paid (employer-paid for 6+ months service); 4 weeks for under 6 months service |
| Paternity Leave | 5 days paid |
| Parental Leave | Up to 2 years unpaid; government subsidy available |
| Labour Insurance | Employer contributes ~5.6% of insured salary (70% of ~8% total premium) |
| National Health Insurance (NHI) | Employer contributes ~6.11% of insured salary |
| Labour Retirement Fund | Employer contributes minimum 6% of monthly wages to individual retirement account |
| Working Hours | 40 hours/week; maximum 54 hours including overtime |
🇦🇪 United Arab Emirates
| Entitlement | Details |
|---|---|
| Annual Leave | 30 calendar days per year (after 1 year); pro-rated in first year |
| Public Holidays | 14 public holidays |
| Sick Leave | First 15 days: full pay; next 30 days: half pay; thereafter: unpaid (after 3 months service) |
| Maternity Leave | 60 working days (45 fully paid + 15 half pay) |
| Paternity Leave | 5 working days within 6 months of birth |
| End of Service Gratuity (non-nationals) | 21 days' basic salary/year for first 5 years + 30 days/year thereafter (or via DEWS/qualifying scheme) |
| Mandatory Health Insurance | Employer must provide health insurance for all employees |
| Working Hours | 48 hours/week (8 hrs/day, 6 days); reduced to 36 hours during Ramadan |
🇬🇧 United Kingdom
| Entitlement | Details |
|---|---|
| Annual Leave | 28 days (5.6 weeks) per year, inclusive of bank holidays |
| Public Holidays | 8 bank holidays (England/Wales); 10 (Scotland/Northern Ireland) |
| Statutory Sick Pay (SSP) | £116.75/week from day 4, for up to 28 weeks |
| Maternity Leave (SMP) | Up to 52 weeks; first 6 weeks at 90% of average earnings; 33 further weeks at £184.03/week or 90% (whichever lower) |
| Paternity Leave (SPP) | 1 - 2 weeks at £184.03/week (or 90% if lower) |
| Shared Parental Leave | Up to 50 weeks shared between parents |
| National Insurance (NI) | Employer contributes 15% of earnings above the secondary threshold (£5,000/year) |
| Auto-Enrolment Pension | Employer contributes minimum 3% of qualifying earnings |
| Apprenticeship Levy | 0.5% of annual payroll (employers with payroll >£3 million) |
| Healthcare | NHS (publicly funded); no mandatory employer private health insurance |
| Working Hours | 48 hours/week maximum average (Working Time Regulations); individual opt-out permitted |
🇺🇸 United States
| Entitlement | Details |
|---|---|
| Annual Leave (PTO) | No federal statutory minimum; state-level requirements and employer policies vary |
| Public Holidays | 11 federal holidays; no private employer obligation to observe or provide paid leave |
| Sick Leave | No federal mandate; state/local laws vary (CA, NY, NJ, WA, MA, CT, OR, CO and others require paid sick leave) |
| FMLA (Family & Medical Leave) | 12 weeks unpaid, job-protected leave for eligible employees at qualifying employers |
| State Paid Family Leave | Several states (CA, NY, NJ, WA, MA, CT, OR, CO, DE, MD, RI) offer paid family leave programs |
| Social Security (FICA) | Employer contributes 6.2% of gross wages up to annual wage base |
| Medicare | Employer contributes 1.45% of all gross wages |
| Federal Unemployment (FUTA) | 6% on first $7,000 of wages (effectively ~0.6% after state credit) |
| State Unemployment (SUTA) | Varies by state |
| Workers' Compensation | Employer-funded; requirements and rates vary by state |
| Healthcare (ACA) | Employers with 50+ full-time employees must offer minimum essential health coverage |
| Working Hours | No federal maximum; overtime at 1.5× required after 40 hours/week for non-exempt employees (FLSA) |
⚠️ Disclaimer: This guide reflects statutory minimum entitlements as of early 2026 and is intended for general informational purposes. Actual entitlements may be higher based on your individual employment contract, applicable collective agreements, or additional Toku-provided benefits. Statutory laws change regularly. For country-specific questions or personalised guidance, please contact [email protected].