Jurisdiction(s):
European Union

Key definition

Remuneration definition

What does Remuneration mean? Remuneration is the pay an individual receives for work, typically basic salary and, depending on context, variable elements such as bonuses, commission, overtime and allowances. It is a descriptive expression used across employment, company and tax law, with its precise scope set by the relevant statute, contract, policy or scheme rules rather than by a single universal legal definition. In pensions practice—particularly defined benefit schemes—the pension accrued is usually linked to pensionable remuneration (often called pensionable salary or pay). Whether remuneration includes or excludes bonuses, commission, overtime, car or location allowances, shift premia and other fluctuating emoluments is determined by the...

EU eIDAS revision—European Digital Identity Framework (Reg (EU) 2024/1183): legislative history and implementation tracker (Archived)

Published by a LexisNexis EU Law expert

Practice notes

ARCHIVED: This Practice Note is archived and is not being maintained, and will not be updated further.

This Practice Note follows the development of the European Commission’s proposal to amend Regulation (EU) 910/2014 (OJ L 257/73), the EU eIDAS Regulation, to create a framework for a European Digital Identity. It records milestones as the proposal moved forward.

Adopted in 2014, the EU eIDAS Regulation replaced Directive 1999/93/EC, commonly known as the EU e‑Signature Directive.

Regulation (EU) 2024/1183, the European Digital Identity Framework, was published in the Official Journal of the EU on 30 April 2024 and entered into force on 20 May 2024.

It is expected to streamline access to online services; bolster user trust and confidence in digital interactions; spur the digital economy by encouraging innovation and competition; and lessen the risk of identity theft and fraud.

Transitional provisions under the Framework apply until 21 May 2026 and 21 May 2027, setting interim rules during the changeover.

Background

Although simple electronic signatures are fairly widespread in the EU and the UK, adoption of digital and other more advanced electronic signatures varies, even though their use grew to address the practicalities of document execution during the coronavirus (COVID‑19) pandemic...

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Web page updated on 21/05/2026

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