CMS Expert Guide to Pensions

Pensions are an increasingly important focus for employers, driven by demographic shifts, evolving workforce expectations, and significant legislative reforms. Across many jurisdictions, changes to retirement ages, contribution levels, tax incentives, and regulatory oversight are reshaping how pension schemes are structured and funded.

For employers, understanding local pension rules is no longer simply a compliance task – it is a strategic business necessity. The right pension arrangements can enhance talent attraction and retention, support ESG and employee well-being goals, and mitigate legal and financial risks. Recent reforms in multiple countries including Colombia, the Czech Republic, Slovakia, Spain, and the UK illustrate the accelerating pace of change. These range from new mandatory participation rules and changes in early retirement conditions, to revised tax relief limits and strengthened regulatory supervision.

The CMS Expert Guide to Pensions provides a clear, comparative overview of pension systems in multiple jurisdictions, covering state, occupational, and personal pension provision. Updated and now available as an interactive online tool, it enables you to quickly compare:

• Mandatory and voluntary pension arrangements
• Contribution requirements and funding obligations
• Tax treatment of contributions, returns, and benefits
• Regulatory bodies and compliance frameworks
• Employee rights, early leaver provisions, and anti-discrimination rules

Whether you are an HR professional, in-house counsel, or business leader managing a multi-country workforce, this guide helps you stay informed and compliant – and plan ahead.

If your organisation needs support navigating pension obligations or assessing the impact of recent reforms, please contact your local CMS pensions expert or send an email to employment@cmslegal.com.