Good article here by Freshfields:
– automatic legal transfer of employees when a business is sold. In New Zealand, such protection only exists for ‘vulnerable’ employees, for instance in the catering or cleaning industry. Note though that the law does not actually use the term ‘vulnerable’.
– pension schemes are also part of a business acquisition and pose a significant liability. Big issue in the UK and again, not much of a problem in NZ where such schemes are virtually non-existent
-several European countries have a requirement for a 13th or even 14th salary payment as bonus payment (!). I dont need to tell you what the situation in NZ is.