Germany: Revised Heubeck Mortality Tables Must Be Used Starting 30 June

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The new Heubeck mortality tables, 2018 G, issued in 2018 must be used on balance sheets dated on or after 30 Jun 2019, following a transition phase. The tables, which are used by German companies to determine pension liabilities, include mortality rates and data about members' disability and marital status.



Companies with more than 1,000 employees became subject to the gender pay duty as of 1 Mar 2019. The law requires companies to report on their websites the score they receive on a gender pay index that comprises five gender-related criteria — the maximum score is 100. The new sanctions apply to all notices issued on or after 1 May 2019 and could be imposed on employers that: * Fail to publish their final score by the required deadline * Fail to take corrective measures if they have scored less

than 75 points * Fail to conclude a gender equality agreement with the organization’s trade union representatives or to publish an action plan, if applicable The law applies to smaller companies on the following dates:

  • 1 Sep 2019 — companies with between 251 and 1,000 employees
  • 1 Mar 2020 — companies with between 51 and 250 employee


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Thomas Hagemann
by Thomas Hagemann

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Stephanie Rosseau
by Stephanie Rosseau

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