On Tuesday, February 21, 2023, the three-member Democratic majority of the National Labor Relations Board (“NLRB”) issued a decision in McLauren Macomb, reverting back to pre-Trump era standards and ruling that non-disparagement and confidentiality provisions in a separation agreement violated the concerted right activity provisions of Section 7 of the National Labor Relations Act (“NLRA”). Section 7 of the NLRA applies to most U.S ...
The Providing Urgent Maternal Protections for Nursing Mothers Act (“PUMP Act”), enacted by Congress in late December 2022, provides more nursing mothers with reasonable break time to express breast milk after childbirth and requires employers to designate private locations (other than bathrooms) that are free from intrusion and shielded from view for this purpose ...
Green tech presents a growth area and one in which the UK could flourish, but to do so requires capital investment and a clear strategy alongside developing the necessary skillset of the UK workforce. So how realistic is this in the current climate? Experience to date would suggest that the UK is lagging behind other countries in this sector and that unless more is done, we will miss out on the opportunity green tech offers ...
In the second of our HR Improve articles we consider the importance of effective workforce planning and the options available to employers to help meet the current challenges in recruitment and building a workforce with the right skills for the future. Effective workforce planning enables employers to align their staffing requirements with their strategic direction for the business. In other words, it involves planning ahead to make sure you have the right people in place when you need them ...
Today (1 March 2023) is Zero Discrimination Day. The aim of the day is to promote equality and end all forms of discrimination. The day should serve as a reminder to employers on how they can identify, prevent and tackle discrimination. It is true that change within an organisation starts from the top and employers should be keen to build a culture of trust where employees feel comfortable raising concerns ...
“It’s a dangerous business, Frodo, going out your door. You step onto the road, and if you don’t keep your feet, there’s no knowing where you might be swept off to.” — Bilbo Baggins For those embarking on the process of obtaining a Value Added Tax (VAT) refund in Cambodia – it may feel at times like a perilous journey ...
With the cost of living continually rising, more and more workers are looking at how they can generate extra income. It appears that Gen Z (those born from 1997 onwards) workers are one of the majority generations pursuing a side hustle alongside their full time job. But is the extra work being carried out by these workers due to necessity? Commentary suggests that young workers want a fulfilling career and they do not feel like they are able to achieve that with just one job ...
Dear Readers, ALRUD Regulatory practice has prepared a new version of our regulatory Guides. This Guide is devoted to an overview of key changes and trends that took place in 2022. The review was published with the participation of ALRUD experts - Maxim Alekseev, Senior Partner and Head of ALRUD Regulatory practice,Dina Kravchenko, Senior Associate, andBoris Pribylov, Senior Associate. Follow the link below to learn more ...
The proposal for the temporary Windfall Tax Act for enterprises operating in the electricity and fossil fuel sectors was approved by the Finnish Parliament on 27 February 2023 in an amended form. An overview of the Government's proposal can be found in our previous article on the subject. The Windfall Tax Act will be applied retroactively to the tax assessment of tax year 2023 ...
Watch the webinar video and study the key takeaway points from our latest seminar focused on organisational design programmes. Our 2023 webinar programme is focused on supporting HR teams to improve the effectiveness and productivity of the organisations they work for, equipping them to best handle key issues and improve their business through reducing their risk, developing their talent and future proofing their organisation #HRImprove ...
The UK Budget announcement on 15 March 2023 is foreseen to include the creation of 12 low tax zones. It is understood these will work in tandem with the 10 freeports the creation of which has already been announced (further free ports are foreseen to be created). Low tax zones and free ports are examples of special economic zones (SEZ). A business that establishes in a SEZ receives benefits, such as lower taxes, subsidies, government resources, pre-built relevant infrastructure et al ...
More and more employers are introducing paid fertility leave and a fertility leave policy to their workforce. For employers considering doing something similar, we explain the requirements for fertility leave and points to ponder when preparing a policy. Are employers required to provide time off for fertility treatment? There is no statutory right to provide staff with time off (paid or otherwise) for fertility or related treatment ...
Following on from the recent announcements regarding the India Young Professionals Scheme (India Young Professionals Scheme visa (shoosmiths.co.uk), the Home Office released (rather unexpectedly) changes to the immigration rules from 9 March 2023 ...
“An ounce of prevention is worth a pound of cure.” Benjamin Franklin For tax advisors, CFOs, and finance personnel throughout Cambodia, the last few weeks of March are typically extra stressful due to the 31 March deadline for filing annual Tax on Income (TOI) declarations with the General Department of Taxation (GDT). Cambodia’s tax system operates on the principle of self-assessment, meaning taxpayers declare and pay taxes based on their reading of tax regulations ...
In a decision that will significantly impact Ohio employers, the Tenth District Court of Appeals has ruled that workers’ compensation claimants are entitled to temporary total disability benefits even if terminated for cause. In State ex rel. Autozone Stores, Inc. v. Industrial Commission, 2023-Ohio-633, the Tenth District issued Ohio’s first appellate review of R.C. 4123.56(F), which went into effect in 2020. R.C. 4123 ...
In late December of 2022, President Joe Biden signed into law the Consolidated Appropriations Act, 2023 (“the Act”). The Act contains a new privacy law called the Providing Urgent Maternal Protections for Nursing Mothers Act, known as the PUMP Act ...
Recent controversy arose after Gary Lineker criticised the Government’s immigration policy on Twitter causing the BBC to announce that he would step back from hosting Match of the Day until a clear position on his use of social media could be agreed. The decision saw presenters and pundits boycotting BBC football programmes in solidarity and in support of freedom of speech, plunging the BBC’s sport service into chaos ...
The purpose of section 197 of South Africa’s Labour Relations Act, 1995 (“LRA”) is to protect and maintain employment in circumstances where a transfer of business takes place. In terms of section 197 and section 197B(1)(b), a “transfer” means the transfer of a business by one employer (the old employer) to another employer (the new employer) as a going concern ...
Ensuring the safety and security of funds is a top priority for financial institutions worldwide. To this end, the South African Government has put in place various regulations to guide the operations of financial institutions. We have written several articles on the recent changes to the Financial Intelligence Centre Act, 2001 (“FICA”) and the regulations promulgated under FICA ...
On 19 March 2023, the Labour Protection Act (No. 8) B.E. 2566 (2023) was published in the Royal Gazette, effectively amending the Thai Labour Protection Act B.E 2541 of 1998 (“LPA”) by adding Section 23/1 to provide the requirements for work-from-home or remote working arrangement ...
Paul Carney and Craig Thomas explore the impact of the Chancellor's 2023 Spring Budget on the taxation of pensions in the UK. The Chancellor’s budget statement on 15 March caused many to be surprised and some to be perplexed ...
In an effort to support women to stay in or return to the workplace, the Labour Party have recently announced new plans aimed at supporting the wellbeing of women in the workplace, particularly surrounding menopause. According to The Fawcett Society, a membership charity which campaigns for women’s rights, a staggering eight in ten women receive no support from employers for the menopause, with one in ten women stating that they had left a job due to their menopausal symptoms ...
We previously provided an update regarding the enactment of a capital gains tax (the “Tax”) in the State of Washington (read about it here). In that article, we noted the Tax was subject to at least one lawsuit in Washington. That lawsuit resulted in the trial court striking down the Tax, which caused an appeal to the Washington State Supreme Court (the “Court”) ...
ALRUD experts have prepared this material for HR directors, compliance officers and heads of legal departments, detailing the obligatory and recommended actions that should be taken in the event of an occupational accident. The purpose of this step plan is to provide high-level guidance on how to protect the interests of affected employees, investigate occupational accidents and thus mitigate risks of administrative and criminal liability for the employer and its officers ...
