On the first day of Christmas, HR was asked, “Who should we invite to the Christmas party?”. And HR replied...everyone! When it comes to Christmas parties, although it is rare for employees who are absent, for example on sick leave or maternity or other family leave, to be deliberately excluded from the invite list, it is often the case that they are overlooked, particularly if they have been absent for some time ...
On 17 November 2022, the State Administration Council (“SAC”) enacted the Law Amending the 2022 Union Tax Law (“2022 UTL Amendment”). This law provides tax exemptions for Battery Electric Vehicles (“BEVs”) and increases the corporate income tax rate of companies engaged in the oil and gas exploration and production sector in Myanmar. We highlight below the major changes under this law: 1 ...
Following the 2018 enactment of regulations governing contractual terms contained in vehicle hire-purchase agreements, the Office of the Consumer Protection Board (“OCPB”) has recently resolved to adjust such regulatory scheme as part of their initiatives to alleviate the ongoing economic downturn and financial hardships suffered by consumers as a result of the pandemic, and to prevent consumers being subject to any unfair contractual terms in this respect ...
2022 saw the removal of all COVID-19 related restrictions. As we enter our first winter restriction free, we are likely to see a significant spike in COVID-19 cases in addition to other cold or flu viruses. So, what should employers do to manage this? It is imperative that employers consider what they can do to effectively manage COVID-19 within the workplace this winter and how best to protect their employees from associated risks ...
While originally opened to great fanfare between 2017 and 2019, over the course of 2022 Shell has discreetly closed down all of its UK hydrogen filling stations, citing that "the prototype technology had reached the end of its life". This decision is perhaps not surprising, given the low volume of domestic fuel-cell electric vehicles (FCEVs) on UK roads ...
With all the changes to the world of work that we have recently experienced and are continuing to experience, our webinar programme this year is focused on the future of work and in particular the hot topics that HR teams are having to handle now in order to future-proof their organisations. Our latest seminar focused on menopause in the workplace ...
Shoosmiths’ head of energy and infrastructure (E&I) sector, James Wood-Robertson, details and reacts to the much-anticipated E&I developments and proposals set out in the UK government’s 2022 Autumn Statement ...
According to a recent Employment Appeal Tribunal decision, an employee cannot settle future statutory claims that have not arisen at the date of the settlement agreement. We review what this means in practice for parties entering into such agreements. In order for a settlement agreement to be valid, it must comply with the necessary statutory requirements ...
The Confederation of British Industry (CBI) has recently published its most recent Financial Services Survey, the results of which demonstrate the effect that Brexit is having on immigration of employees and expertise in to the UK in the financial services sector. There are an estimated 1.1 million UK jobs in the financial services sector. Historically, the sector obtained one fifth of its workers from outside of the UK ...
Employers will be familiar with the desire to settle a Tribunal claim before it reaches a final hearing, in fact the Tribunal itself actively encourages mediation and settlement. Swiss Re Corporate Solutions Ltd v Sommer EAT is an excellent example of why it is important to be careful in all without prejudice communication so that if a settlement is not reached, the without prejudice communication does not end up disclosed as part of the Tribunal proceedings ...
How can an employment disciplinary investigation findings determine fitness and propriety? Senior Managers & Certification Regime (SM&CR) firms are under a duty to consider fitness and propriety on an ongoing basis ...
On October 21, 2022, the IRS announced in Notice 2022-55 cost-of-living adjustments to the tax-qualified retirement plan dollar limits for 2023. Most of the applicable dollar limits currently effective for 2022 will increase substantially compared with prior years. Below is a summary of the limits that are generally relevant for most retirement plans. Effective January 1, 2023: The elective deferral limit for 401(k), 403(b), and eligible 457(b) plans is increased from $20,500 to $22,500 ...
The Employment Appeal Tribunal (EAT) has held that legal privilege does not apply retrospectively to an original version of a report produced before legal advice was sought ...
When we talk about discrimination, most people think of those with protected characteristics such as disability, race or sex being treated less favourably. Should we be considering people being treated less favourably because of their height? What is heightism? The general premise of heightism is the act of forming beliefs subconsciously about someone’s mental and physical qualities because of their height ...
With increased cost of living and ongoing economic uncertainty, more and more workers are being forced to take on two (or more) jobs to cover soaring energy bills and pricey food shops. What do employers need to know and watch out for when this happens? Is having a second job permitted? It is not necessarily unusual for employees to have more than one job at the same time ...
Many companies have recently had to deal with situations where their employees (including remote employees) have independently decided to leave Russia and continue working from abroad. We have been receiving numerous requests for consultations on how to properly handle such work legally. It’s crucial now more than ever to act strictly in accordance with the law ...
About Us Founded in 2015, Kudun and Partners is a modern and forward-thinking law firm with a vision for a more client-focused way of practicing ...
On 9 September 2022, the Ministry of Labour and Vocational Training (“MLVT”) issued Guideline 3005 on Administrative Fines for Owners or Directors of Factories, Enterprises or Establishments that Employ Foreign Employees without Work Permits and Employment Cards (“Guideline 3005”) ...
The Internal Revenue Service and Social Security Administration have announced the various retirement plan benefit and employment tax limits for 2023. Certain limitations will not change for 2023 because they are not subject to annual adjustments. However, limits tied a cost of living index have increased. The limits for 2023, as compared to those in effect for 2022, are set forth below ...
Careers Kudun and Partners Founded in 2015, Kudun and Partners is a modern and forward-thinking law firm with a vision for a more client-focused way of practicing ...
All employers in the UK have a responsibility to prevent illegal working which is done by undertaking simple right to work checks before an employee commences employment. 1. Why do employers need to know what IDSPs are? All employers in the UK have a responsibility to prevent illegal working which is done by undertaking simple right to work checks before an employee commences employment ...
A recent Supreme Court decision has clarified the position on how holiday pay for irregular workers on permanent contracts should be calculated. But practically, where does this leave employers and what options are available to them? Background Under the Working Time Regulations, workers are entitled to be paid a minimum of 5 ...
The Covid-19 pandemic has played an important role in shaping labour markets by accelerating the growth of digital labour platforms which have in turn brought a number of challenges ...
The Transparent and Predictable Working Conditions Regulations came into force last Friday, the 21st October 2022, implementing the Transparent and Predictable Workings Conditions Directive (2019/1152). The Regulations lay down minimum requirements on the working conditions applicable to every worker in the European Union who has an employment contract or relationship ...