The Government have now published the Statement of Changes to the Immigration Rules which confirm the changes being made to the Skilled Worker route as part of the ‘five-point plan’ to reduce net migration. We summarise the main points for employers to take note of ahead of the changes taking effect on 4 April ...
On January 1, 2024, regulations implementing the Corporate Transparency Act (“CTA”) became effective, triggering new reporting obligations for many entities conducting business within the United States ...
On January 10, 2024, the Wage and Hour Division of the United States Department of Labor (“DOL”) published a final rule (the “Final Rule”), which became effective on March 11, 2024, modifying the DOL’s guidance on how to analyze who qualifies as an employee or an independent contractor under the Fair Labor Standards Act (“FLSA”) ...
April is traditionally a month when employment law changes are made and this year is no exception. We provide a summary of the key changes employers need to be aware of and what steps they should take as a result of the changes. National Minimum Wage From 1 April 2024, the hourly National Living (NLW) and Minimum Wages (NMW) will increase to £11.44 (for workers aged 21 and over), £8.60 (for workers aged 18-20), £6.40 (for workers aged 16-17) and £6 ...
Although it is not often well-understood in business and tax circles, the Indian Act (the ?Act?), coupled with federal and provincial tax laws, provides several tax planning opportunities for Indigenous taxpayers. These laws provide various tax exemptions for people who qualify as ?Indians? under the Act, as well as for ?bands? and other ?councils ...
The Ohio Supreme Court upheld a temporary Ohio law providing that income earned by remote workers would be taxed by the municipality that was their principal place of work, rather than the municipality where they actually performed remote work during the COVID-19 emergency period. The 5-2 decision in Schaad v. Alder, Slip Opinion No. 2024-Ohio-525, came on February 14, 2024 ...
SyCip Salazar Hernandez & Gatmaitan (SyCipLaw) senior partner Carina "Caren" Laforteza and special counsel Catherina "Kate" Fernandez discuss the taxation of AI in light of recent developments concerning the concept of situs of taxation as interpreted by the Bureau of Internal Revenue (BIR), the local tax authority in the Philippines ...
The government’s push to drive down net migration figures has been well documented. 2024 will see a raft of changes aimed at reducing this figure from the 745,000 that was recorded for 2022. Whilst there is no doubt that the changes will result in reduced migration, it will also make things more difficult for sectors that rely on the sponsorship system to fill vacancies in areas where there are skills shortages in the resident labour market ...
On March 8, 2024, just days before it was set to take effect, U.S. District Judge J. Campbell Barker of the Eastern District of Texas vacated the National Labor Relations Board’s (“NLRB’s”) recent rule on determining the standard for joint-employer status. The NLRB issued the rule on October 26, 2023. It established a seven-factor analysis, under a two-step test, for determining joint employer status ...
Violence in the workplace is something all employers prohibit and try to prevent. Healthcare employers have a tougher time, because the violence often comes from patients. How do you best protect workers while still providing needed patient care? There are no federal laws addressing this issue, so some states have stepped in. Recently, Texas joined states like California in enacting statutory protections against workplace violence directed at healthcare workers.[1] Texas S.B ...
Many founders are familiar with tax-exempt charitable organizations. These nonprofit entities—which are commonly known by reference to Section 501(c)(3) of the Internal Revenue Code—are operated exclusively for a broad range of charitable purposes. 501(c)(3) organizations come in a wide range of flavors, including private foundations, donor-advised funds, and public charities ...
The use of AI systems and chatbots by employees and employers is gaining more and more foothold at workplaces. It is relevant for the employer to be aware of the regulation applicable to employees' use of AI systems and chatbots and to ensure that the employer's own use of AI systems takes place within the applicable regulation in terms of employment and personal data law. Use of AI Systems by Employees AI systems and chatbots are useful tools for employees ...
Author: Samiron Borkataky (Partner) and Srishti Kanwar (Senior Associate) On January 30, 2024, the Ministry of Women and Child Development released the National Minimum Standards and Protocol for Crèches (Operation and Management) (“NMSPC”). The NMSPC provides a comprehensive framework for setting up and managing crèche facilities and seeks to ensure quality childcare services by standardizing and institutionalizing care practices ...
At a time when the pandemic is continuing to have repercussions and we are experiencing a severe labour shortage, the educational childcare sector is facing unprecedented challenges. These circumstances have led to a reassessment of the standards relating to the presence of qualified childcare staff with children ...
As digital platforms continue to dominate, the gig economy provides jobs that enable flexible working. This article seeks to explore the recent state of play regarding gig-economy working in the UK, and how employers can comply with their obligations. What is the gig-economy? The gig-economy reflects the labour market in which typically short-term jobs are carried out over digital platforms by individuals who can fit such work around their other commitments ...
With Mother’s Day approaching this Sunday, a day seen by many as one to celebrate and recognise fantastic, supportive, loving motherly figures, it is for others a day full of challenges and sadness ...
In an earlier article in this series, we already discussed the planned changes in terms of moveable income. Whilst the changes may seem relatively limited at first glance, Dutch residents immigrating to Belgium will however encounter several peculiarities as set out in this article. Capital gains Capital gains, i.e. on shares, are in principle taxable in the state of residence ...
In our second article in the series focusing on discrimination in the workplace, we consider race, one of the nine protected characteristics under the Equality Act 2010, including what the term covers and what issues commonly arise in the workplace. What is race? Race is defined in the Equality Act 2010 as including colour, nationality and ethnic or national origins ...
Practise What You Preach Governance + Compliance Magazine Joanne Sear, Principal Associate Barrister, Shoosmiths February 2024 Companies in the legal services industry may be advising clients on the risks and opportunities around corporate responsibility, but are they living up to those recommendations? For more than a decade, corporate responsibility (CR) has been a key risk and opportunity for businesses ...
in the past week, guidance has been provided by both the Ministry of Finance and the Federal Tax Authority (FTA) regarding deadlines for Corporate Tax registration.The new deadlines have the potential to significantly reduce the time left for meeting the deadlines for Corporate Tax registration. For example, certain applicable taxable persons will be required to submit the Corporate Tax registration applications by 31 May 2024 in order to avoid a violation and the applicable penalties ...
On 22 February 2024, The Equality and Human Rights Commission published their first guidance on menopause in the workplace (the Guidance). This is a welcomed move in the right direction, but it remains to be seen how far this will change things in practice ...
Employers are likely to have experienced some of their employees losing a baby before the 24 week mark. Employees may have been open about it with their employers; others may not have been especially if their pregnancy was in the early stages. The Government has just launched a new scheme for parents who experience a loss of pregnancy before 24 weeks. The scheme went live at 9am on 22 February 2024 and allows parents in this situation to request a baby loss certificate ...
