On 3 May 2017, the Spanish Supreme Court (the “Supreme Court”) issued a judgment in which it declared that employer’s contributions to (i) medical insurance policies; (ii) life insurance policies; and (iii) pension plans, should be treated in the same way as salary (as benefits in kind). Contributions must therefore be included in the annual salary considered when calculating the severance payment for dismissal.

Key contacts

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Samantha Brown

Managing Partner, Employment, Pensions and Incentives, UK and EMEA, London

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Steve Bell

Managing Partner, Employment, Industrial Relations and Safety, Asia and Australia, Melbourne

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Emma Rohsler

Partner, Head of Employment, Pensions and Incentives, EMEA, Paris

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Fatim Jumabhoy

Partner, Head of Employment & Workplace Investigations, Asia, Singapore