HEALTH WEALTH CAREER 2017 WORLDWIDE BENEFIT & EMPLOYMENT GUIDELINES

WORLDWIDE BENEFIT & EMPLOYMENT GUIDELINES AT A GLANCE GEOGRAPHY 77 COUNTRIES COVERED 5 REGIONS Americas Asia Pacific Central & Eastern Europe Western Europe Middle East and Africa DATA INCLUDED ECONOMIC ENVIRONMENT GDP, inflation, and unemployment information Total population, working age range population, and economically active population data BENEFITS COVERED 1. Social security 7. Social benefits 2. Retirement benefits 8. Perquisites and allowances 3. Death benefits 9. Flexible benefits 4. Disability benefits programmes 5. Medical benefits 6. Maternity/paternity/ parental benefits EMPLOYMENT CONDITIONS 1. Severance conditions and termination indemnities 2. Working time (including working hours, overtime, night work, rest periods, and annual holidays and leave) 4. Employment contracts 5. Occupational health and safety 6. Industrial relations information 3. Conditions of entry and residence rules 2017 MERCER LLC. 2

WORLDWIDE BENEFIT & EMPLOYMENT GUIDELINES The Worldwide Benefit & Employment Guidelines (WBEG) is a comprehensive, quick reference guide for HR and business managers in need of information on local working and benefits requirements around the world. Designed for global businesses with foreign interests, the WBEG provides current and reliable information that affects talent and workplace management and benefits. The WBEG features information for 77 countries, making it a valuable resource for any company from multinational corporations to smaller firms with overseas partners that needs to stay competitive through effective, attractive and legally compliant benefit plans. The WBEG was designed to help clients avoid the constant tracking of laws and regulations in turbulent political environments. HR professionals with access to the WBEG have immediate access to critical information on worldwide employment conditions and benefits, including approved and proposed legislation, local trends, statutory requirements, and supplemental or typical benefits. The publication contains the following detailed information for selected countries: ECONOMIC ENVIRONMENT GDP growth Inflation Unemployment Total population Working age range population Economically active population BENEFITS COVERED Social security Retirement benefits Death benefits Disability benefits Medical benefits COUNTRIES COVERED Albania Egypt Algeria El Salvador Angola Estonia Argentina Ethiopia Armenia Finland Australia France Austria Gabon Azerbaijan Georgia Bahrain Germany Bangladesh Ghana Belarus Greece Belgium Guatemala Bolivia Guinea Bosnia and Herzegovina Honduras Botswana Hong Kong Brazil Hungary Bulgaria India Cambodia Indonesia Cameroon Iraq Canada Ireland Chile Israel China Italy Colombia Ivory Coast Costa Rica Japan Croatia Jordan Cyprus Kazakhstan Czech Republic Kenya Democratic Republic Kuwait of Congo Denmark Latvia Dominican Republic Lebanon Ecuador Libya 2017 MERCER LLC. 3

Maternity/paternity/parental benefits Social benefits Perquisites and allowances Flexible benefits programmes EMPLOYMENT CONDITIONS Severance conditions and termination indemnities Working time Entry and residence rules Employment contracts Occupational health and safety Industrial relations METHODOLOGY Mercer collates data from sources across all lines of business including Health, Wealth and Career in each local market. Where Mercer does not have a physical presence, it works with local vendors to conduct an update. COUNTRIES COVERED Lithuania Rwanda Luxembourg Saudi Arabia Macedonia Senegal Malawi Serbia Malaysia Singapore Malta Slovakia Mauritius Slovenia Mexico South Africa Moldova South Korea Montenegro Spain Morocco Sri Lanka Mozambique Sweden Myanmar Switzerland Namibia Taiwan Netherlands Tanzania New Zealand Thailand Nicaragua Trinidad and Tobago Nigeria Tunisia Norway Turkey Oman Uganda Pakistan Ukraine Panama United Arab Emirates Paraguay United Kingdom Peru United States Philippines Uruguay Poland Uzbekistan Portugal Venezuela Puerto Rico Vietnam Qatar Yemen Romania Zambia Russia Zimbabwe ORDER ONLINE Next release date: May 2017 2017 MERCER LLC. 4

PRODUCTS & PRICING Mercer s WBEG is available in five regional volumes Americas, Asia Pacific, Central and Eastern Europe, Western Europe, and Middle East and Africa. The volumes are available for purchase individually or as a set, and are published in May. USD EUR GLOBAL PDF 9,000 9,000 REGION PDF 2,000 2,000 COUNTRY PDF 500 500 GLOBAL PDF 7,500 7,500 REGION PDF 1,800 1,800 COUNTRY PDF 450 450 CAD AUD GLOBAL PDF 11,500 11,500 REGION PDF 2,600 2,600 COUNTRY PDF 650 650 GLOBAL PDF 11,750 11,750 REGION PDF 2,700 2,700 COUNTRY PDF 700 700 Note: Prices are set in USD; other prices are subject to currency fluctuations. 2017 MERCER LLC. 5

ABOUT MERCER For information about your order or other Mercer products, contact your nearest Mercer office: ASIA, MIDDLE EAST, AND AFRICA Singapore Tel: +65 6398 2324 hrsolutions.ap@mercer.com CANADA Toronto Tel: +1 800 333 3070 surveys@mercer.com LATIN AMERICA Argentina: +54 11 4000 0954 Brazil: +55 11 3048 1801 client.services.la@mercer.com AUSTRALIA Sydney Tel: +61 2 8864 6800 customerservice@mercer.com EUROPE Poland Tel: +48 22 436 68 68 indirect.sales.emea@mercer.com UNITED STATES Louisville Tel: +1 800 333 3070 surveys@mercer.com PUBLISHED BY: MERCER, 1166 Avenue of the Americas, New York, New York 10036, United States At Mercer, we make a difference in the lives of more than 110 million people every day by advancing their health, wealth, and careers. We re in the business of creating more secure and rewarding futures for our clients and their employees whether we re designing affordable health plans, assuring income for retirement, or aligning workers with workforce needs. Using analysis and insights as catalysts for change, we anticipate and understand the individual impact of business decisions, now and in the future. We see people s current and future needs through a lens of innovation, and our holistic view, specialized expertise, and deep analytical rigor underpin each and every idea and solution we offer. For more than 70 years, we ve turned our insights into actions, enabling people around the globe to live, work, and retire well. At Mercer, we say we Make Tomorrow, Today. Mercer LLC and its separately incorporated operating entities around the world are part of Marsh & McLennan Companies, a publicly held company (ticker symbol: MMC) listed on the New York, Chicago, and London stock exchanges. 2017 MERCER LLC. 6