Insights: Employment | Benefits | Mobility – Q2 2026 | 见解

Welcome to the Global Employment & Benefits group's latest issue of Insights, highlighting key employment, benefits and mobility developments.

In our previous edition of Insights, we highlighted new laws, regulations and standards impacting businesses. With the second quarter of 2026 well underway, this edition covers some of the most pressing challenges and opportunities for businesses operating across the European Union, France, Germany, the United Kingdom, the United States and Brazil.

This edition explores a wide range of timely topics, including the EU Pay Transparency Directive; managing neurodiversity obligations across jurisdictions; the major easing of information obligations in France; the end of the 6x1 shift in Brazil; US Department of Labor guidance clarifying the ERISA status of Trump Accounts; the UK’s restriction of the National Insurance contributions exemption for employee pension contributions made via salary sacrifice; and the challenges and solutions arising from the UK's Electronic Travel Authorisation scheme.

We also share the latest news from the Global Employment & Benefits group and highlight key recent global employment, benefits, and immigration updates, in case you missed them.

We are delighted to share this edition of Insights and hope you find it helpful. Please feel free to contact any member of the global Employment & Benefits team if you have questions or would like to discuss any of the issues covered.

Andrew Rosenman | Stephanie Vasconcellos | Guido Zeppenfeld
Co-Leaders, Global Employment & Benefits

Hot Off The Press

We are proud to share that, with the release of Chambers USA 2026, Mayer Brown's Global Employment & Benefits group received six practice rankings, including Band 1 recognition in Illinois for both Employee Benefits & Executive Compensation and Labour/Employment. In addition, Chambers recognized 17 of our partners across Employee Benefits & Executive Compensation, ERISA Litigation, Immigration, and Labour & Employment.
Mayer Brown received additional recognition across the Employment landscape in the 2026 Legal 500 USA edition, specifically awarding our ERISA Litigation practice a Tier 1 ranking, and further recognizing partners across Employee Benefits, Executive Compensation and Retirement Plans, ERISA Litigation, and Immigration.
Partner Guido Zeppenfeld and Partner Hagen Köckeritz were recognized by the annual edition of Best Lawyers in Germany 2027 Edition, along with Konstantin Kühn and Pauline Stadler who were named as “Ones to Watch”.
Partner Lauren Shurman received the Utah Business Women to Watch award, celebrating the achievements of exceptional women leaders in their fields.
Mayer Brown has been named to Global Mobility Lawyer’s (GML) inaugural GML Elite list, which highlights firms with global capabilities and standout teams across the Americas, Asia-Pacific, and Europe, the Middle East, and Africa.

EU Pay Transparency Directive: Practical Briefing for International Employers

The EU Pay Transparency Directive transposition deadline of 7 June 2026 has passed and the majority of EU Member States have not completed national implementation. This fragmented landscape creates legal complexity for employers, with the underlying EU obligations already shaping legal risk.

Neurodiversity: Actionable Steps for Employers

Neurodiversity policy has become a global management challenge, but day-to-day practice is failing to keep pace. Across jurisdictions, more employees are open about conditions such as autism and ADHD, and organisations are responding with updated policies. Yet a widening gap persists between what those policies promise and what managers deliver on the ground.

France: A Major Easing of the Obligation to Inform Employees of Their Rights to Bid on Business Transfers

The French Act on the Simplification of Economic Life, dated 26 May 2026, significantly reduces the scope of the obligation within certain companies to individually inform their employees of their right to bid in case of business transfers.

BRAZIL LABOR & EMPLOYMENT: The End of the 6x1 Shift – From Popular Mobilization to the Redefinition of Labor Relations in Brazil

The mobilization against the 6x1 work schedule was sparked by a viral video from pharmacy clerk Rick Azevedo, turning the cause into a nationwide mobilization. The final text of PEC 221/2019 approved by the Chamber of Deputies reshapes the country's work hours, establishing a maximum limit of 40 weekly hours and instituting a mandatory two-day weekly paid rest period.

UNITED STATES: DOL Guidance Clarifies ERISA Status of Trump Accounts

On June 17, 2026, the Department of Labor issued Technical Release 2026-02, taking the position that Trump Accounts and Trump Account contribution programs will generally not constitute “employee pension benefit plans” under Title I of ERISA.

United Kingdom: Employee Pension Contributions and Salary Sacrifice Arrangements – Restriction of National Insurance Exemption

The National Insurance Contributions (Employer Pensions Contributions) Act 2026 has received Royal Assent. The Act gives the UK government power to limit the National Insurance contributions exemption that currently applies to employee pension contributions made using a salary sacrifice arrangement.

The UK Electronic Travel Authorisation Scheme: Challenges, Solutions and Recommendations

On 25 February 2026, the United Kingdom's Electronic Travel Authorisation (ETA) scheme was fully implemented. Travelers from 85 countries—including the United States, Canada, Australia and all EU/EEA member states—looking to visit the United Kingdom must hold a valid ETA before travelling to the United Kingdom. To minimise disruption to UK-bound business travel, there are a number of practical recommendations for HR and global mobility leads to consider.