The state of global LSAs
How Lifestyle Spending Accounts (LSAs) work in practice across 12 key markets, drawing on Forma’s industry-defining benchmark data and real-world examples from global employers.

The report for teams who want to deliver world-class lifestyle benefits while driving global equity at scale.
For global benefits and total rewards teams, scaling programs that are equitable across multiple countries can be one of the hardest parts of the job. Different currencies, tax rules, and cultural expectations rarely line up, and the result is often a sprawling set of programs and point solution vendors that are expensive to manage and inconsistent across the workforce.
This report from Forma Research looks at how global teams are getting past that fragmentation and delivering scalable and locally meaningful benefits with Lifestyle Spending Accounts. LSAs are evolving, and the research shows how.
Inside, you'll find:
- Country-by-country trends in LSA funding and utilization across 12 key markets
- The shift toward dedicated, use-case-specific LSAs and which categories are the most popular across the world
- How real global employers design LSAs so they can flex to fit each market across their workforce
Download the report for the global data, insights, and real-world examples.






