Last month, we discussed a decision out of the Southern District of New York ("SDNY") that invalidated parts of the DOL’s temporary rule that interpreted provisions of the FFCRA, the federal law that created both paid sick leave for certain COVID-related absences and a new category of paid FMLA leave for workers with COVID-related child care issues. Our prior summaries of the law can be found here ...
On September 4th, 2020, law No.21,263 (hereinafter, the “Law”) was published in the Official Gazette, which temporarily amends the requirements and increases the benefits’ amounts of the unemployment insurance established in law No.19,728 (hereinafter, “Unemployment Insurance Act”) on the occasion of the pandemic caused by COVID-19, and improves the benefits regulated in law No.21,227 (hereinafter, “Employment Protection Act” or “LPE”[1]) ...
Sadly, bullying and harassment in the workplace is nothing new. Indeed, a 2020 study found that 15% of people surveyed had been a victim of workplace bullying. Conversely, cyberbullying in the workplace is a relatively new phenomenon but it’s on the rise. What exactly is cyberbullying? Simply put, cyberbullying is any bullying, harassment or victimisation that involves a computer, phone or tablet ...
Law No.21,260 (the “Law”) which modifies the Labor Code to permit the remote work or teleworking to pregnant women in case of state of catastrophe, for a public calamity, due to an epidemic or pandemic arising from a contagious illness (the “State of Catastrophe”), and also establishes other exceptional rules, has been published in the Official Gazette on September 4th, 2020 ...
Whistleblower complaints to the Occupational Safety and Health Administration (OSHA) have continued to rise during the COVID-19 pandemic. Between February 18, 2020, and May 31, 2020, a total of 4,101 whistleblower complaints were filed,[1] which represented a 30% increase in complaints over the same period last year ...
The International Trade Commission (ITC) sits in a nondescript office building about a block farther south of the National Mall than tourists usually care to venture. Patent owners come from around the country to this tree-lined street in Washington, D.C., to seek a powerful remedy to protect their patented products: an exclusion order. An exclusion order directs U.S. Customs and Border Protection to block infringing imports at the United States border ...
As COVID-19 continues to alter our daily lives, many of us have found comfort in barn time spent with our four-legged friends. With so many spring and summer events cancelled, we are eager to get back in the saddle and into the show ring. However, the legal implications facing horse show boards and competition venues are complex and ever-evolving ...
The Sixth Circuit Court of Appeals has limited the use of “special remedies” by the National Labor Relations Board (NLRB or Board) in a 3-0 decision issued on Sept. 4, 2020.[1] On April 4, 2019, the NLRB ordered the employer to remedy unfair labor practices committed during a union organizational drive.[2] As part of that decision, the Board refused to enforce a Gissel bargaining order that would have compelled the employer to recognize and bargain with the union ...
The Tax Cuts and Jobs Act of 2017 established the popular Opportunity Zone (OZ) program to encourage investment in economically distressed communities while allowing taxpayers to defer and potentially exclude some of their capital gains from federal income taxes. The proceeds of the sale must be timely reinvested in qualifying businesses or property located in census tracts that have been designated as OZs within the approved state ...
Should employees be at liberty to remove trade secrets they created when they leave their employers? Think carefully, physical liberty might just be at stake. In his junior year at UC Berkeley, he built a prize-winning robot out of Legos to sort Monopoly money. Later, he entered the first ever two-wheeler in the DARPA Grand Challenge, an American autonomous vehicle competition funded by the US Department of Defense ...
INTRODUCTION Information Communication Technology (ICT) has, without a doubt, greatly impacted virtually every industry, and the communications industry is no exception. Services such as bulk short message service (SMS), online games, data services, telemarketing, text messages and media messages, all of which are often referred to as Value Added Services (“VAS”), now constitute a part of our daily lives ...
On September 2, 2020, we issued an e-alert discussing the deferral of the employee portion of Social Security taxes (“SS Tax Deferral Program”), as directed by the Presidential Memorandum dated August 28, 2020, and as implemented by the Internal Revenue Service (“IRS”) pursuant to Notice 2020-65 (“Notice”) issued on August 28, 2020 ...
On August 8, 2020, the President of the United States issued a Presidential Memorandum directing the Secretary of the Treasury to use his authority pursuant to section 7508A of the Internal Revenue Code to defer the withholding, deposit, and payment of certain payroll tax obligations for the remainder of 2020. In Notice 2020-65, the IRS provides guidance implementing the payroll tax deferral. What wages are eligible? Eligibility is subject to income limits ...
Income tax The following public rulings and guidelines have recently been published on the Inland Revenue Board of Malaysia’s official website: i. Tax Treatment of Research and Development Expenditure Part I – Qualifying Research and Development Activity (Public Ruling No. 5/2020) issued on 13 August 2020; ii. Tax Treatment of Research and Development Expenditure Part II – Special Deductions (Public Ruling No. 6/2020) issued on 13 August 2020; iii ...
On August 13, 2020, President Trump issued a Presidential Memorandum directing the Secretary of the Treasury to use his authority to defer the withholding, deposit and payment of the employee portion of Social Security taxes (“SS Tax Deferral Program”). On August 28, 2020, the Secretary of the Treasury and IRS issued Notice 2020-65 (“Notice”) to implement the SS Tax Deferral Program ...
Following President Trump’s Aug. 8 presidential memorandum directing the Treasury Secretary to defer the withholding and payment of certain employee payroll taxes, the Internal Revenue Service released Notice 2020-65 on Aug. 28 The two-page notice gives necessary but sparse guidance on implementing the Presidential Memorandum ...
Key Points On Aug. 31, 2020, the California Assembly passed Assembly Bill 1281 (AB 1281). AB 1281, if signed, will guarantee that certain California Consumer Privacy Act (CCPA) exemptions will be extended beyond their initial deadline, December 2020. Importantly, AB 1281 will give covered businesses at least another year before they need to comply with CCPA’s provisions when collecting and using employee data or business-to-business related personal information ...
All Virginia employers subject to the jurisdiction of the Virginia Occupational Safety and Health ("VOSH") Program (i.e., practically all employers in Virginia) must comply with new workplace safety standards related to COVID-19. Known as the Emergency Temporary Standard ("Standard"), the new regulation requires employers to: 1 ...
The Department of Labor has updated its list of FAQs about the Families First Coronavirus Response Act (“FFCRA”) to address when employees would be eligible for Emergency FMLA leave when the employee’s child’s school is operating on a remote or hybrid learning schedule ...
At the beginning of astartup’slife,the use of financial resources in the most efficient way is of vital importance.It is for this reasonthatthe incentives that a country can provide to an entrepreneurand hisnewlyformed company can potentially determine how and how much that company willgrow ...
BAG dated February 13, 2020 - 6 AZR 146/19 ("Air Berlin") In the context of collective redundancies, the term "company" is a legal term under European Union (EU) law and, with regard to the responsible employment agency, it focus particularly on the local effects of the intended dismissals. In the EU legal system, the term "company" is to be interpreted autonomously, uniformly and detached from the national understanding of the term ...
Regional Court of Nuremberg, decision of June 18, 2020 - 1 TaBV 33/19 The Regional Labor Court (Landesarbeitsgericht - LAG) of Nuremberg had to rule on a motion by a works council, in which the latter demanded that the discussions held with it be conducted only in German. At the same time, it demanded that all communication between the branch management and the employees be conducted in German. The Regional Court rejected both motions of the works council ...
Key Points A new FDA rule clarifies when food manufacturers may label fermented or hydrolyzed foods as gluten-free. Manufacturers making gluten-free claims must maintain records showing that the foods or food ingredients used in the foods are gluten-free prior to fermentation or hydrolysis. A product marked as gluten-free may be deemed misbranded under the Food, Drug, and Cosmetics Act if its manufacturer does not maintain supporting documentation to the satisfaction of the FDA ...
Key Points Employers can, but are not required to, delay withholding and paying the employee portion of Social Security taxes for certain employees until Jan. 1, 2021. The deferral only applies to Social Security taxes due from Sept. 1, 2020, to Dec. 31, 2020, by employees who earn less than $4,000 in a bi-weekly pay period. From Jan. 1, 2021 through Apr ...
On Aug. 28, 2020, the U.S. Department of Treasury and the Internal Revenue Service (IRS) issued Notice 2020-65 (the Notice). The Notice implements President Donald Trump’s Aug. 8, 2020 directive (the Directive) to defer withholding, deposit, and payment of the 6.2 percent employee share of Social Security tax and railroad retirement equivalent tax on certain wages and compensation paid to employees ...