The 1992 Single European Market means that all companies should treat Europe as a natural extension of their business. This book, covering the many and varied regulations throughout the whole of Europe, oulines what each country's system is, what has happened the previous year, and the possible future development, and also deals with the USA. It gives information which should enable companies to maintain employee satisfaction, minimise company expenditure and maximise taxation advantages. For the multi-national employer, as well as the smaller company now establishing overseas branch offices, it is vital to be up-to-date with the ever changing social security provisions, legislation and case law of each country in which they have operations. It is designed for personnel mangers and directors, actuaries, benefit consultants, pension fund managers and directors, insurance brokers, multi-national companies, in particular companies in the UK, USA and Japan where head offices take an active role in co-ordinating overseas branches, and corporate financial advisers.