2026 global lifestyle benefits
benchmark report
How 300 employers and nearly 1 million employees are redefining LSAs for the next era of work and life

Global insights for benefits and total rewards leaders
Discover Forma’s fourth-annual global lifestyle benefits benchmark report, the definitive resource for insights and trends about Lifestyle Spending Accounts and the flexible benefits landscape.
What you’ll find in our 2026 benchmark report:
- Why this year marks a redefining change for LSAs
- Trends in the types of spending accounts employers offer
- A deep dive on Well-being as this year’s breakout account
- How employers are design and fund LSAs and specialty HRAs
- Insight into how employees spend their funds
- Country-by-country program and spending trends
- Benefit trend breakdowns by industry, size, and use case
Download the report and get access to Forma’s most extensive global lifestyle benefits study yet.

Download the 2026 report
Looking for previous benchmark reports?
Why global benefits leaders trust Forma
We’ve been the leaders in LSAs since before there were trends to measure
When Forma first introduced the LSA category in 2018, we believed flexibility and choice would define the future of benefits.
Years later, our data shows that employers around the world share our vision for global lifestyle benefits.
This is fueled by a growing understanding that employees want more choice and curation regarding their benefits, and employers need customizable, cost-effective, and streamlined solutions that address both business priorities and workforce needs.

Curious about the solution behind all the stats?
Book a meeting with the Forma team to talk through the trends and explore how you can maximize your impact with LSAs.






