The Taxpayer Certainty and Disaster Tax Relief Act, recently passed as part of the “Consolidated Appropriations Act, 2021,” has significantly extended the tax exclusions for employer-paid student loan repayment assistance introduced under the CARES Act. With this extension, employers can provide employees with student loan repayment assistance of up to $5,250 per year for 2021 through 2025 (up to $26,250 total) ...
Several new employment laws have taken effect as of January 1, 2021 in both Oregon and Washington. Below is a brief overview of the new laws impacting employers in the Pacific Northwest. Washington Increased Minimum Salary Threshold for Exempt Employees As of January 1, 2021, the state salary threshold for many exempt employees in Washington is higher than the federal salary threshold ...
After what can only be described as a difficult year (an annus horribilis!) for employers and employees alike, we turn our attention to 2021 and look at some of the more significant legislative changes coming into force this year. Furlough continues The Coronavirus Job Retention Scheme has been extended until 30 April 2021 ...
Kicking off our 2021 Tricky Issues Series, in this article we consider when misconduct is sufficiently serious to amount to gross misconduct. Misconduct v gross misconduct – why does it matter? Misconduct is one of the five potentially fair reasons an employer must have to dismiss an employee fairly. In this context, misconduct usually refers to two types of improper or unacceptable behaviour – ordinary misconduct and gross misconduct ...
A case note by Rajasingam Gothandapani and Lynnette Tan Hui Ling. INTRODUCTION It is trite that a declaration in Form D under section 8(1) of the Land Acquisition Act 1960 (“LAA”) lapses and becomes ineffective by effluxion of time if no award is made within two years from the date of its publication in the Gazette ...
In this article, Benedict Ngoh Ti Yang looks at the new section 17A under the Malaysian Anti-Corruption Commission (“MACC”) (Amendment) Act 2018. INTRODUCTION Pursuant to the recent Legal Notification PU(B) 247/2020, the Malaysian Anti-Corruption Commission (“MACC”) (Amendment) Act 20181 has come into force effective 1 June 2020. The principal effect of the MACC (Amendment) Act 2018 is the introduction of section 17A under the MACC Act ...
To avoid a complete halt in critical functions in society, the government proposed a new law, the Corona Law, which provided the government with the authority to give regulations that were contradictory to statutory law. The most prominent feature on the field of litigation was the court’s new ability to decide that an oral hearing should be held by the use of videoconference. Furthermore, the Supreme Court also showed their ability to adapt quickly to the new situation ...
Key Points Effective January 1, 2021, public colleges, universities, and governmental entities whose primary purpose is providing medical or hospital care are eligible for the employee retention and rehiring tax credit. The amount of the credit is equal to 70 percent of up to $10,000 in eligible wages per employee per quarter for the first two quarters of 2021. The tax credit is claimed as an offset to employment taxes otherwise payable by the employer ...
For several years, pursuant to the Food Drug and Cosmetic Act and Federal Trade Commission Act,[i] the Food and Drug Administration (FDA) and Federal Trade Commission (FTC) have issued joint warning letters to CBD companies alleging labeling claims they made are false or misleading. According to the agencies, the claims being made by these CBD companies include assertions that their CBD products will treat or cure serious health conditions ...
On 9 December 2020, the Ministry of Labour and Vocational Training (“MLVT”) issued Notification 041/20 on Extending the Deadline for the 2021 Foreign Employee Quota Application (“Notification”). Through the Notification, the MLVT has delayed the submission deadline for 2021 foreign employee quota applications until 31 January 2021, being two months after the original deadline ...
Minimum Wage Increase The Act of 15 December 2020 amending article L.222-9 of the Labor Code comes into force on 1 January 2021.The new legal provisions increase the minimum wage by 2.8%: raising unskilled employees' minimum monthly wages from EUR 2,141.99 gross to EUR 2,201.93 gross; and raising qualified employees' minimum monthly wages from EUR 2,570.39 gross to EUR 2,642.32 gross. The index applicable to employees' wages (834,76) remains however unchanged ...
Dear Clients and Friends Drew Network Asia (comprising Drew & Napier LLC from Singapore, Makarim & Taira S. from Indonesia, and Shearn Delamore & Co. from Malaysia) is delighted to present a joint webinar with Omni Bridgeway, a leading global disputes finance company, on the enforcement of arbitral awards and foreign judgements in Singapore, Malaysia, and Indonesia. Details are set out below: Date: Thursday, 14 January 2021 Time: 3.00 pm to 4.30 pm (SG/MY time) 2 ...
In general, individuals admitted into Hong Kong under various types of visa may apply for extension of stay within four weeks before the date of expiry, and they must be physically present in Hong Kong at the time of submitting the application and the collection of visa label upon approval. Due to the ongoing pandemic across the globe, this restriction has brought extra hurdles to a lot of applicants who are employees of companies and/or members of families ...
The President recently signed into law the Criminal Antitrust Anti-Retaliation Act (S. 2258) (116th Cong. (2020)), which amends the Antitrust Criminal Penalty Enhancement and Reform Act of 2004. It grants stronger protections to employees who come forward with claims of antitrust violations. Specifically, the law prohibits employers from discharge, demotion, or suspension, as well as any discrimination against any employee who assists in a government antitrust investigation ...
On December 4 th , 2020, Supreme Decree No. 2,097 of the Ministry of Finance (hereinafter, the “ Decree ”) was published in the Official Gazette, which extends the enforcement of the benefits established in titles I and II of law No.21,227 (“ Employment Protection Act ”) and in law No ...
When the scope of the COVID-19 pandemic became apparent in March 2020, an avalanche of articles appeared in which many insurers took the position that there was no coverage for losses associated with the SARS-CoV-2 virus due either to a lack of physical loss or damage to property necessary to trigger coverage under most commercial property policies, or to the effect of virus exclusions found in many such policies ...
The City and County of San Francisco (SF) issued a COVID-19 surge-related travel and quarantine order (Quarantine Order) on Dec. 16, 2020, and an updated Shelter-In-Place Order (SIP Order) on December 9 (updated Dec. 30, 2020). Under those orders, every person who enters SF after having been outside the Bay Area within the last ten days must quarantine for 240 hours from the time of arrival in SF. However, two exceptions apply to those working on construction projects in SF ...
The underlying dispute relates to the MV «Cheshire» incident in 2017, where a cargo of fertiliser was subject to a major decomposition incident. The fertiliser that was carried on the vessel was damaged, and the vessel was declared a total loss. In February 2020, Oslo District Court ruled in favour of the cargo interests, holding the carriers liable for the cargo loss (approx. USD 25 million) (TOSLO-2017-180657-1). The carriers have appealed the judgement ...
The underlying dispute relates to the MV «Cheshire»-incident in 2017, where a cargo of fertiliser was subject to a major decomposition incident. The fertiliser that was carried on the vessel was damaged, and the vessel was declared a total loss. In February 2020, Oslo District Court ruled in favour of the cargo interests, holding the carriers liable for the cargo loss (approx. USD 25 million) (TOSLO-2017-180657-1). The carriers have appealed the judgement ...
If anyone had told you that 2020 would be a year in which you are virtually guaranteed a lie-flat bed in economy class, businesses instructed employees not to come into the office, and budget supermarket Sheng Siong’s shares outperformed bank blue chip DBS’s, you would have sent the chap to have his head checked.But as the new coronavirus spread worldwide, the ensuing Covid-19 pandemic forced billions into lockdown ...
The Consolidated Appropriations Act, 2021 (the “Act”), which was signed into law on December 27, 2020, includes several updates to the Paycheck Protection Program (the “PPP”) originally established by the Coronavirus Aid, Relief, and Economic Security Act (as modified by the Paycheck Protection Program Flexibility Act of 2020, the “CARES Act”) ...
This post discusses the Alberta Court of Appeal's recent decision in Hannam v. Medicine Hat School District No. 76,[1] which stands as an emphatic reminder that the Supreme Court of Canada has directed courts to grant summary judgment when a fair and just determination can be made without a trial ...
California employers operate under the most comprehensive Labor Code and legal regime in the Nation. The past year has challenged employers with unprecedented compliance during a global pandemic, which has already led to an influx of employment litigation. In addition to managing remote work forces in an ever-evolving regulatory climate, employers in 2021 will also be required to comply with a substantial number of legislative additions taking effect in the New Year ...
The recently enacted COVID-19 Related Tax Relief Act of 2020 and the Taxpayer Certainty and Disaster Tax Relief Act of 2020, both of which are part of the “Consolidated Appropriations Act, 2021,” includes the following provisions that expand and extend changes intended to provide relief to retirement plan sponsors and participants affected by the COVID-19 pandemic and other disasters ...
