All persons with permanent residence, including foreigners with a minimum of 3 years Eligibility residence.

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1 Prepared by Ilmarinen and Mandatum Life. I SUMMARY Social Security The National Pension Scheme All persons with permanent residence, including foreigners with a minimum of 3 years Eligibility residence. Retirement Age Retirement 65 M/F Early old-age pension at age 63 Flat rate pension plus earnings related pension from the Employees Pensions Act (TyEL). The flat rate pension depends on family status. Pension is reduced by other pension income. Various supplements can be obtained (housing allowance and children allowance). Full benefit is available after 40 years of residence Disability Death Disability Pension: Payable to person between ages Spouse s Pension: Initial pension, payable for the first six months, and continuing pension payable thereafter. The qualifying conditions of the spouse s pension vary depending on whether there is a child by the couple. Orphan s Pension: Payable to the children of a spouse s pension recipient aged 18 or under, and to children aged who are full time students. A full-orphan s pension is awarded if both parents have died. Medical Applicable to all residents. In- and outpatient treatment, daily allowances, travel expenses etc. Employee Reference Manual Swiss Life Network

2 The Earnings-Related Pension Scheme (TyEL) Eligibility Statutory earnings related plan for all private sector employees. Retirement Age Flexible retirement between ages 63 and 68 Contributions The average TyEL contribution for employers is 24.0 % of which the employee s share is: 5.70 % of salary (as of January 1, 2015 ) 7.20 % of salary for employees aged 53 or more Retirement Old Age Pension - The annual accrual rates are as follows: 1.5% of annual earnings for age % of annual earnings for age % of annual earnings for age Disability Disability pension is calculated in the same manner as old age pension, where the rate of accrual for the projected pensionable service is 1.5% of annual earnings The partial disability pension is 50% of the full disability pension. Death Spouse s Pension: Payable to spouse with at least 1 child or an adopted child (adopted with deceased spouse). Where there are no children, benefit is paid to persons under age 50 if disabled for at least 3 years prior to spouse s death. In other cases, as of age 50, marriage was contracted prior to age 50 and marriage lasted at least 5 years. Maximum spouse s pension is 50% of the deceased person s pension or the calculated pension based on his or her earnings. Orphan s Pension: Paid for orphans until age 18. Depends on the number of beneficiaries. Maximum 4/12 of full disability pension if 1 child, 7/12 if 2 children, 9/12 if 3 children and 10/12 if 4 children or more. Full orphans receive an additional 2/12 of old age pension. Medical Employers usually offer employees health services care either by buying the services from some professional clinic or by providing them in-house. Vesting Full vesting under all arrangements. Employee Reference Manual Swiss Life Network

3 Private Benefit Plans Voluntary Pension and Risk Insurance (Group Pension) Eligibility All employees in a collectively defined group. Retirement Age In collective pension plans the retirement age can be 55 years at the earliest. Contributions In collective pension plans there are no monetary maximum levels for premiums. In general a defined contribution can be up to a maximum of 30% of annual salary. Retirement Disability In defined contribution plans the retirement benefit corresponds with the accrued savings. In pension plans: In the event of permanent disability the accrued saving is paid as an annuity. In voluntary risk plans: lump sum in case of TPD. Death In pension plans: In the event of death the accrued savings are paid to the beneficiaries as a lump sum. In voluntary risk plans: lump sum. Medical Vesting Medical expenses in the event of accident or illness are reimbursed. Vesting can be restricted. If the plan includes employee contributions, the members are entitled to the accrued pension benefits when leaving the company. Taxation Employer Contributions Social security: Deductible. TyEL: Deductible. Supplementary pension: Deductible. Employee Contributions Social security: Deductible. TyEL: Deductible. Supplementary pension: Deductible. Pension benefits under statutory plans are taxed as regular income. Employer paid pension benefits are taxed as regular income. Voluntary individual pension insurance taken out by an individual: Received pension will be taxed as capital income. Employee Reference Manual Swiss Life Network

4 II INTRODUCTION Country Statistics Population/ growth rate Age structure 0-14 years: years: years: years: 65 years and over: GDP purchasing power parity/ Real growth rate Agriculture Industry Services Unemployment rate Inflation rate Annual gross salary* Semi-professional Professional Management Legal minimum wage Exchange rate on February 27, 2015 Currency: Euro 5,268,799 (July 2014 est.) / 0.05% (2014 est.) 15.8% 12.1% 38.1% 14.2% 19.2% (2014 est.) USD billion (2013 est.) -0.6% (2013 est.) 2.9% 25.1% 71.9% (2013 est.) 8.1% (2013 est.) 2.2% (2013 est.) in EUR General: 30,790 Skilled: 36,972 Junior: 44,394 Senior: 53,305 Lower middle: 64,006 Upper middle: 88,507 None but the law requires all employers, including nonunionized ones, to pay minimum wages agreed to in collective bargaining agreements; almost all workers are covered under such arrangements 1 EUR = USD *Source: Mercer s International Geographic Salary Differentials, Edition 2015 Legislation and Insurance Market Update in Brief No major changes in Employee Reference Manual Swiss Life Network

5 III SOCIAL SECURITY Background Information Pension Schemes The pension system in Finland consists of 4 elements: National pensions Statutory earnings-related pensions Supplementary pensions Individual savings and insurance arrangements. The national pension system is a flat-rate pension system administered by the Social Insurance Institution (Kela) which provides minimum pension coverage for all Finnish citizens. The National Pensions Act covers all persons with permanent residence in Finland. The National Pensions Act also covers foreign citizens who have resided in Finland for at least 3 years. The statutory earnings-related pension scheme comprises several private and public sector schemes: The Employees Pensions Act (TyEL) The Seamen s Pensions Act (MEL) The Self-employed Persons Pensions Act (YEL) The Farmers Pensions Act (MYEL) The State Employees Pension Act (VaEL) The Local Government Pension Act (KuEL) and The Evangelical-Lutheran Church Pensions Act (KiEL). Administration of the earnings-related pension scheme is decentralised. Administration of the scheme in the private sector (TyEL) is mainly the responsibility of private pension insurance companies, industry-wide pension funds and company pension funds. The Finnish Centre for Pensions serves as central agency for private sector pension providers. When Finland joined the European Union in 1995 the Finnish statutory earnings-related pensions were considered public pension schemes, regardless of their organisational model. The national pension and the statutory earnings-related pension schemes are the basic elements of the Finnish pension and a major pact of Finnish social security. Other Statutory Social Insurance The national health insurance scheme administered by the Social Insurance Institution covers all persons resident in Finland. The Sickness Insurance Act (SVL) is designed to cover expenses caused by sickness and maternity. Under the Employment Accidents Insurance Act (TVL) employers are liable to insure employees against accidents at work and occupational illness. Employee Reference Manual Swiss Life Network

6 Eligibility All persons with permanent residence, including foreigners with a minimum residence of 3 years. Contributions Employer % Employee % Employer s social security contribution (sickness insurance) 2.08 Employees Pensions Act (TyEL): Self-employed Persons Pension Act (YEL): - under 53 years of age - 53 years of age or over * 25.2% 5.70 ( 7.20 if age>53) NIL Unemployment insurance for the first EUR 2,025,000 of the wage bill for the portion of wage exceeding EUR 2,025, Sickness insurance contributions of wage-earners 2.10 Employment accident insurance Average rate 0.9 Group Life insurance (average rate) * The contribution is affected by the company s own expenditure on disability and unemployment pensions. Average TyEL contribution of all employers is 24.7%. (Source: The National Pension Scheme Retirement Retirement Age Normal retirement: Early retirement: 65M/F 63M/F All permanent residents are eligible for national retirement benefits. Beneficiaries must have ceased gainful employment. The full old age pension is obtainable after 40 years of residence in Finland between age 16 and 65. If residence is shorter, the old age pension is reduced correspondingly. Old age pension is paid to all persons over age 65. The maximum is EUR (per month) plus various increments. The amount of the full pension depends on family circumstances. In total it amounts to between EUR and EUR per month. The old age pension may also include one or more of the following increments: housing allowance (depending on housing expenses), child increment and front veterans increment. The pension is reduced by other pension income, but not by earned income or income from capital. Employee Reference Manual Swiss Life Network

7 Guarantee pension (as of 2015) Guarantee pension can be paid to those who have lived in Finland for at least 3 years after their 16th birthday, and who receive e.g. an old-age or a disability pension. The full amount of the guarantee pension is EUR per month. This full amount is only payable if no other pension income at all is provided. Examples (single pensioner) Earnings-related pension National pension Guarantee pension Total pension Disability Disability pension can be paid to those who have lost their capacity to work and are between 16 and 64 years of age. Persons who are 60 or more can get a disability pension on simplified terms. The full disability pension is obtainable if residence in Finland after age 16 was at least 80%. If residence was shorter, the pension is reduced correspondingly. Benefit regulations for disability pension are identical to those for the old age pension described above. Death The full spouse s pension is obtainable after 40 years of the deceased s residence between age 16 and 65, if death occurred after age 65. If death occurred before age 65, the full spouse s pension is obtainable after 80% of residence in Finland after age 16. If residence was shorter, the pension is reduced correspondingly. Spouse s Pensions: The payment of a spouse s pension depends on certain conditions concerning age, marriage and family relations of the widow/widower. The pension of a widow/widower with a dependant child consists of the basic amount (EUR per month) plus an income-tested supplement (maximum EUR per month). The pension of a childless widow consists of the income-tested supplement alone. Orphan s Pension: Orphans under age 18 receive the non-income-tested basic part of EUR and an incometested increment, maximum EUR Full orphans receive the basic part and increment for both parents. Survivors Benefit: A benefit is paid in the event of the death of an employee due to circumstances arising from work. The primary beneficiaries are the employee s spouse and children under age 18. Beneficiaries receive a lump sum payment which consists of a basic amount of EUR 4,570 to EUR 16,430 depending on the age of the deceased, and an increment of EUR 7,400 for each eligible child. The total amount is increased by 50% on accidental death. Claims are handled by the Retro Life Assurance Company Ltd. Employee Reference Manual Swiss Life Network

8 Sickness The sickness allowance represents a compensation for income lost due to temporary capacity for work. It is payable to persons aged between 16 and 67 who, on account of illness, are unable to perform their regular job duties or another similar job. The allowance depends on the applicant s taxable earning. Sickness, rehabilitation and earnings-related parenthood allowances ( 2015) Annual earnings (EUR) up to Daily allowance (EUR/weekday) None x annual earnings/ (0.4 x (annual earnings )/300) over (0.25 x (annual earnings )/300) Partial Sickness Allowance: The purpose of the partial sickness allowance is to make it easier for persons who are incapacitated for work to return to work and to remain employed. The partial sickness allowance is half as large as the regular sickness allowance preceding it. The partial sickness allowance is payable for up to 72 working days. Medical/Health All persons resident in Finland are insured against sickness on the basis of the general Sickness Insurance Act. The patient receives compensation for a portion of private doctors fees, tests and treatment as well as medicine prescribed by a doctor. Travel costs due to sickness are also compensated for the portion exceeding a certain limit. Health care is mainly provided by public health centres. The bulk of hospital expenditure is paid by the state and municipalities, but the share paid by the patient has been increasing. It is possible to arrange private medical expense insurance. Work Injury The employment accident insurance system is part of the Finnish social insurance system, in spite of the fact that its implementation is largely administered by private insurance companies. The Ministry of Social Affairs and Health supervises the operations of insurance institutions and companies which offer the statutory accident insurance, both concerning the granting of such insurance cover and its related compensation. There is no minimum qualifying period or minimum requirements for eligibility to work-related benefits. Employee Reference Manual Swiss Life Network

9 are paid for accidents which occur while the employee is at work, on the way to or from work, or for accidents due to circumstances arising from work. The insurance also covers occupational diseases. All benefits are based on the Employment Accident Insurance Act. The following is an outline of the main types of benefits: Medical treatment expenses arising from accident or occupational disease Daily benefit for temporary disability Employment accident pension for permanent disability Handicap benefit Benefit for rehabilitation expenses and In case of death, survivors pension and funeral grant. Unemployment The full disability pension and the unemployment pension are obtainable if residence in Finland after age 16 was at least 80%. If residence was shorter, the pension is reduced correspondingly. The unemployment benefit can be granted to persons born before 1950 who have been unemployed for a long time and who are aged between 60 and 64, who can present a statement on unemployment issued by the employment office, and who have been issued a certificate showing that they have received unemployment allowance for the maximum period allowed (for at least 500 days or until age 60). Further requirements under the national pension legislation are that the claimant is living in Finland, fulfils the residence requirements and that pensions and compensations from other sources are within the margin that qualifies for the minimum national pension. Basic allowance: The basic allowance is paid to people resident in Finland aged who have become unemployed and who have been in work for altogether 8 months in the two years prior to becoming unemployed. For the selfemployed this period is a minimum of two years within the last four years. The basic allowance is paid by the National Insurance Institution (KELA). It is paid seven days after the expiry of the personal liability period. The basic allowance is paid for a maximum of 500 working days, after which the recipient may receive the labour market allowance. Older long-term unemployed recipients may receive an entitlement to additional days of payment. Benefit rate: The full basic allowance is EUR per day for five days a week. In addition, a daily child adjustment payment is paid amounting to EUR 5.29 for one child under 18, EUR 7.77 for two and EUR for more. Part-time workers, people on short time, on short-term contracts or occasional self-employed workers receive an adjusted allowance. Earnings-related allowance: Payment of the earnings-related allowance is to ensure income security during unemployment. This requires that the unemployed person has been a member of an unemployment fund for at least 8 months and fulfils the employment condition of being registered for work at an employment office. The allowance is paid to people aged Part-time workers, people on short time, on short-term contracts or occasional selfemployed workers receive an adjusted allowance. The earnings-related allowance lasts for a maximum of 500 days, after which the person may be eligible for the labour market allowance or an unemployment pension. The earningsrelated allowance may be paid again following a minimum period of eight months employment. Older people who are long-term unemployed may receive payments for additional days. Benefit rates: The earnings-related allowance is set at a base rate of EUR and a rate determined according to what you have earned. In addition, a daily child Employee Reference Manual Swiss Life Network

10 adjustment payment is paid amounting to EUR 5.29 for one child under 18, EUR 7.77 for two and EUR for more. The earnings-related component is 45 per cent of the difference between your daily pay and the basic component. If the monthly pay is higher than the income limit (EUR 3, in 2015), the earnings-related component is 20 per cent of the exceeding amount. The Earnings-Related Pension Scheme The statutory employment pension system was established in 1962 when the Employees Pensions Act (TEL) came into force. This system is intended for all private sector employees and is a form of group pension insurance scheme. It provides employees with pension coverage related to earnings so that they can maintain their standard of living after retirement. Since its beginning, employment pension legislation has become an essential part of the Finnish employee benefit system which now covers all groups in the labour market in both the private and public sectors. The pension system for the private Finnish labour market is administered by private insurance companies. Finnish pension insurance companies cooperate with non-life and life insurance companies. Pension coverage can also be organised by using a pension fund, a foundation for a particular company or for a limited circle of companies. In this case, certain minimum rules must be fulfilled (such as concerning company size). Eligibility The Employees Pensions Act (TyEL) concerns all persons employed in Finland regardless of their nationality. The earnings of a posted employee working for a Finnish company abroad also fall within the scope of Finland s statutory earnings-related pension insurance. An employment contract is to be insured under TyEL if: The employee is between 18 and 68 years of age and The earnings accrued within the employment contract are at least EUR per month ( 2015). Employers are specified as contract employers who have an insurance contract with a pension insurance company, or as temporary employers paying non-recurring salaries. Employers are specified as contract employers if they permanently employ at least one employee or if their six-month payroll is EUR 8,178 at the minimum. Employers are specified as temporary employers if they have no permanent employees and the six-month payroll of their employees is less than EUR 8,178. Contributions Employer contributions depend on the size of the company. TyEL contribution percentages for contract employers (including employee s contribution) for 2015 are: Temporary employer, who has no permanent employees and whose six-month payroll is less than EUR 8,178 pays 24.7%. The basic TyEL insurance contribution is 24.0 % of the salary For medium-sized and large companies whose payroll exceeds EUR 1,990,500, the contribution is also affected by contribution categories based on the company s disability risks. Employees contribute 5.70 % of salary. Since 2005, contributions by older employees have risen; they are calculated by multiplying the contributions of younger employees by 19/15. The employer withholds the increased employee contribution (7.20 % in 2015) from the beginning of the month following the employee s 53rd birthday. Employee Reference Manual Swiss Life Network

11 Retirement Retirement Age Normal retirement: M/F Late retirement: Possible at any age after 68 Pension starts accruing from the age of 18. The pension will accrue at the current rate of 1.5% per year up to the age of 53. Between 53 and 62, the accrual rate will increase to 1.9%. After the age of 63, the pension accrual rate will be 4.5%. Calculating Pensions (from 2005) The new rules for calculating pensions apply to employment as of Continuous employment contracts prior to 2005 were cut off technically, which means that pension rights accrued until 31 December 2004 were calculated separately according to the old rules. As of 2005 the pension is calculated on the basis of the earnings and accrual rate for each year. However, the employee contribution is deducted from earnings. Unsalaried Periods As of 2005, employment pensions accrue at 1.5% on unsalaried periods. The basis for the accrual rate is 117% of the income used to calculate the maternity, paternity and parental allowances, 75% for unemployment periods, 55% for job alternation leave and 65% for sickness leave. The income for care leave of a child under three years of age and for study leave is taken as EUR /month. Employee Reference Manual Swiss Life Network

12 Life Expectancy Coefficient The life expectancy coefficient is designed to adjust pensions to increasing life expectancy and was calculated for the first time in The coefficient came into effect in 2010 and applies to persons born in 1948 or later. The coefficient will be determined separately for each age group at the age of 62, using mortality statistics of the five previous years. Year of birth Calendar year Coefficient Old Age Pension Old age pension = accrual percentage x earnings x life expectancy coefficient 4.5% 1.5% 1.9% Age Part-Time Pension for those born for those born 1953 for those born 1954 and thereafter age limit Part-time pension is 50% of the difference between the salaries of the previous full-time work and the new parttime work. Employee Reference Manual Swiss Life Network

13 Disability An employee is entitled to a disability pension if, the person is not expected to be able to perform the present work for at least 1 year, or any other work which may be deemed suitable. Disability pension is granted either as a full disability pension or as a partial disability pension. An employee whose working capacity is estimated to have been reduced by at least 60% is entitled to the full disability pension. A reduction in working capacity of between 40% and 60% entitles the employee to a partial disability pension. In accordance with the Sickness Insurance Act, a disabled person receives a daily allowance during the first year of disability. Disability pension commences after this daily allowance has been paid for a maximum period of 300 days. The Sickness Insurance Act applies to all persons residing permanently in Finland. Accrual of Disability Pension: Disability pension is calculated in the same manner as the old age pension, where the rate of accrual for the projected pensionable service is 1.5% of annual earnings The projected pensionable service, i.e. the period from the onset of the disability up to the retirement age of 63 will always be included in the pension, provided that the amount of earnings for the preceding 10 years amounts to EUR 17, (2015). Unemployment Unemployment Pension: Persons born in 1950 and later will no longer be entitled to an unemployment pension. The income of a person who has remained unemployed will be secured by benefits granted under the Unemployment Allowances Act, i.e. the labour market support and unemployment allowance. Death Spouse s pension is available to widows/widowers if they have: At least 1 child or an adopted child from the deceased partner. No children: To widows/widowers under age 50, if the widow or widower was disabled for at least 3 years before the spouse s death. Others: From age 50 onwards, if the widow or widower married before age 50 and the marriage lasted at least 5 years. Spouse s Pension: Maximum spouse s pension amounts to 6/12 of the deceased person s pension or the calculated pension based on his or her earnings if 1 child or no children, 5/12 if 2 children, 3/12 if 3 children and 2/12 if 4 or more children. The widow s/widower s pension is means tested if there are no children under age 18. Orphan s Pension: Paid to orphans until age 18. Depends on the number of beneficiaries. Maximum 4/12 of the deceased person s pension or the calculated pension based on their earnings if 1 child, 7/12 if 2 children, 9/12 if 3 children and 10/12 if 4 children or more. Full orphans receive an additional 2/12 of the old age pension. Employee Reference Manual Swiss Life Network

14 Other Information Wage Coefficient Since the beginning of 2005, the pension is calculated on the basis of the earnings and accrual rate for each year. When calculating the pension, earnings from previous years will be converted to the level in effect at retirement, using a special wage coefficient. In the wage coefficient, the rise of the earning level is weighted at 80% and price increases at 20%. However, the employee contribution is deducted from earnings. Pension Index The value of earnings related pensions in payment will be maintained by the earnings related pension index. Once a year at the beginning of January, the pensions will be adjusted in line with the change in the index. The earnings related pension index will be determined on the basis of the annual changes in the wage and price level. In the index the weighting of the change in wages will be 20% and that of the prices 80%. Medical/Health Employers usually offer employees health service care either by buying the services from a clinic or by providing them in-house. In addition to this basic health care, the employer can purchase voluntary medical insurance. This covers medical expenses provided that the examination or treatment of the illness or injury is prescribed by a doctor. Other Loans of Pension Reserves A part of the premium paid according to the TyEL can be lent to employers. As security, a bank guarantee or credit insurance is customary. The maximum amortisation period is 10 years. Social Security Agreements Finland has social security agreements with the European Union, the European Economic Area, Australia, Canada (including Quebec), Chile, India, Israel, Switzerland and the United States of America. China, agreement signed 29 September 2014 will likely come into force during Employee Reference Manual Swiss Life Network

15 IV PRIVATE BENEFIT PLANS Background Information Many companies implement voluntary pensions for the top management. The typical voluntary pension schemes are: Collective Group Pension Scheme Provided by the Employer The pension scheme may be considered as collective pension insurance, if it is aimed at a certain group of personnel, not certain individuals. If the scheme concerns just a specific person (for example the CEO) it is not regarded as a collective pension scheme for tax purposes. The employer portion of contributions does not constitute taxable income for the employee. For members included in group pension plans before 2013 the employee can deduct his contributions from earned income up to the maximum of EUR 5,000, subject to restrictions of not more than 5% of salary. The retirement age shall not be lower than 60 years. For members included in group pension plans after 2012 the retirement age for the group pension needs to be the maximum statutory retirement age (currently 68 years) to have the right to make employee s own contributions. Voluntary Individual Pension Insurance Provided by the Employer Employer paid contributions is not included in taxable salary, if the amount of contributions per year does not exceed EUR 8,500 and the retirement age is the maximum statutory retirement age (currently 68 years) in policies set up after No tax deduction for contributions to employer provided voluntary individual pension insurance paid by employee. Contributions Supplementary benefits are normally insured by insurance companies. Death Group Life cover is becoming more and more popular. The typical benefit amount for a lump sum death is one or two times annual salary. The premiums are deductible for the employer and they do not constitute taxable income for the employee as long as the beneficiary is a relative to the insured. Disability Lump sums on permanent disability and daily allowances due to temporary disability are also offered to both employees and top management. The premiums are deductible and they do not constitute taxable income for the employee. A lump sum for permanent disability is tax-free for the employee. If the lump sum is paid to the employer, the compensation is taxable business income. Daily allowances are taxable income for the employee and considered as taxable business income if paid to the employer. Employee Reference Manual Swiss Life Network

16 Medical/Health Employers frequently provide free medical examinations and additional medical cover. The premiums are deductible for the employer and they do not constitute taxable income for the employee if the insurance is taken for the entire personnel and the level of premium and benefit respects the level accepted by the tax authorities. Otherwise the premium will be considered as salary and taxed as income for the employee. The compensation is tax-free when paid to the employee and considered as taxable business income if paid to the employer. Taxation Employer Contributions Fully deductible. Employee Contributions Fully deductible. In voluntary collective pension plans the employee contribution has a maximum level and minimum retirement age as specified above. Pension benefits under statutory plans are taxed as regular income. Voluntary individual pension insurance taken out by an individual: pension paid will be taxed as capital income. Double Taxation Agreements Argentina, Armenia, Australia, Austria, Azerbaijan, Barbados, Belarus, Belgium, Bosnia-Herzegovina, Brazil, Bulgaria, Canada, China, Croatia, Cyprus, the Czech Republic, Egypt, Estonia, France, Georgia, Germany, Greece, Hungary, India, Indonesia, Ireland, Israel, Italy, Japan, Kazakhstan, Korea (Republic), Kosovo, Kyrgyzstan, Latvia, Lithuania, Luxembourg, Macedonia, Malaysia, Malta, Mexico, Moldova, Montenegro, Morocco, the Netherlands, New Zealand, Pakistan, the Philippines, Poland, Portugal, Romania, Russia, Serbia, Singapore, Slovakia, Slovenia, South Africa, Spain, Sri Lanka, Switzerland, Tajikistan, Tanzania, Thailand, Turkey, Ukraine, the United Arab Emirates, the United Kingdom, the United States of America, Uruguay, Uzbekistan, Vietnam and Zambia. Employee Reference Manual Swiss Life Network

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