EC (Protection of Employees (Employers’ Insolvency)) Regulations 2005, SI No. 630 of 2005 The Protection of Employees (Employers’ Insolvency )Act 1984 established rights to certain payments for employees of insolvent companies. New Regulations from the Minister for Enterprise, Trade and Employment provide additional protections to employees of insolvent companies, amending and updating the 1984 Act ...
Overview On November 1, 2005, the Ontario Court of Appeal held that there is no legal requirement to disclose pension plan changes under consideration, as opposed to changes that are finalized. In so holding, it reversed the March 2004 trial decision in Hembruff v. Ontario Municipal Employees Retirement Board, which decided that a plan admini¬strator negligently, and in breach of its fiduciary duty, failed to tell members of potential enhance¬ments to a plan’s early retire¬ment provisions ...
In Nicaragua, we did not have a Tributary Code as a unique legal body, the attributions of the Tributary Administration and the regulation of the different tributary procedures, the rights and duties of the contributor, were dispersed in our legislation existing in several cases, inapplicable norms, conflicts of application of the same, lack of adaptation to the actual technological recourses, among others ...
The judgement of the European Court of Justice in case C-191/03 – North Western Health Board v ...
Hong Kong is a Special Administrative Region of the People's Republic of China which is governed by the Basic Law which forms a mini constitution for Hong Kong. Under the Basic Law, Hong Kong enjoys a high degree of autonomy except in relation to matters such as defence or foreign affairs. It has its own executive, legislative and independent judicial power including that of final adjudication ...
On October 13, 2005, the Court of Appeal rendered judgment in two cases involving The Maritime Life Assurance Company and its insured, Madeleine Houle. In the first case, the Court of Appeal stated that the insurer is entitled to obtain a counter expertise by summoning its insured by writ of subpoena (art. 399 C.C.P.) even if it had its insured examined previously. In the second case, the Court ruled on the right of an insurer to have the insured examined by the expert of its choice (art ...
Employment Law Update In This Issue... Change to Win Coalition Focuses on Certain Industries to Revitalize Labor Movement ...... 1 Boss’s Workplace Fling May Be Everybody’s Business ............. 2 Employers Must Recognize the “Duty to Act” ........................... 4 Work Eligibility and Citizenship — It May Be Time To Dust Off Those I-9s ................................... ...
TABLE OF CONTENTS I. Introduction II. Recent and Proposed Governance Changes III. Institutional Scrutiny and Accountability IV. Inherent Governance Tensions V. Governance Regulation I. Introduction Corporate governance continues to be a hot topic. In Canada, we are at the stage of implementing a number of initiatives that have been enacted to follow the US lead in the Sarbanes-Oxley legislation ...
Under the Consolidated Omnibus Budget Reconciliation Act (COBRA), employers who provide group health plans and have 20 or more employees must offer continuation coverage to “qualified beneficiaries” who have lost health coverage as a result of certain qualifying events. This article addresses a number of common COBRA-related issues ...
From 1 October 2006, new legislation comes into effect intended to combat age discrimination. During a recent series of seminars, commercial law firm Shepherd and Wedderburn carried out a survey of delegates to understand employers' concerns and see what efforts they are making to take the new law on board. More than one in four delegates claimed they themselves intended to work past the anticipated default retirement age of 65 while a further 15% were unsure ...
At the 18th Session of the Standing Committee of the 10th National People’s Congress held on 27 October 2005 amendments were adopted to the Individual Income Tax Law of the People's Republic of China. The amendments were promulgated by President Hu Jintao on 27 October 2005 and enter into effect on 1 January 2006. Tax free allowance A first amendment raises the tax free allowance applicable to wages and salaries from RMB 800 to RMB 1,600 ...
The Ministry of Labour and Social Security (“MLSS”) issued the Letter on Issues Relevant to the Occupational Qualification Certificates Held by Foreigners Seeking Employment in China on 13 September 2005. The Letter is likely to make it more difficult for foreigners to take up employment in China in positions or jobs for which Occupational Qualification Certificates must be held ...
The State Administration for Taxation issued the Reply of the State Administration of Taxation on Issues relating to Tax Refund for Reinvestment by Foreign Investors on 20 October 2005. The Reply explains the conditions under which a foreign investment enterprise (“FIE”) can obtain a rebate on its enterprise income tax (“EIT”) for re-investment of its profits if such re-investment is made in instalments or in phases ...
In Hong Kong, some employers grant to employees more than one day off per week while the Employment Ordinance (“EO”) only requires the employer to grant one rest day in every period of seven days. Under such circumstances, there is a question as to whether the employees are entitled to an alternative holiday when the statutory holiday falls on a day off ...
In Hong Kong, it is quite common for employers to grant commission or allowance in addition to basic salary to the employees as part of the remuneration package. Under the EO, eligible employees are entitled to holiday and annual leave pay in respect of holiday or annual leave taken by the employees. There is a question as to whether commission is to be included in “wages” for the purpose of calculating the holiday and annual leave pay to the employees ...
On 23 December 2005, the District Court delivered its judgment on a sex and family status discrimination claim in the case of Lam Wing Lai v YT Cheng (Chingtai) Ltd DCEO 6/2004. The Defendant was a Hong Kong company carrying on the business of trading in industrial raw materials and the Plaintiff was employed as the secretary to the director between 21 May 2001 and 11 November 2002 ...
The Ministry of Labour and Social Security (“MLSS”) issued the Letter on Issues Relevant to the Occupational Qualification Certificates Held by Foreigners Seeking Employment in China on 13 September 2005. The Letter is likely to make it more difficult for foreigners to take up employment in China in positions or jobs for which Occupational Qualification Certificates must be held ...
On 6 April 2006, new regulations, called the Transfer of Undertakings Protection of Employment - TUPE - Regulations 2006 came into force to replace the well-known 1981 Regulations. These are the Regulations that make provision for protection of employees ? from dismissal and in their terms and conditions - where a business is transferred from one company to another. TUPE 2006 differs in a number of ways from the 1981 Regulations ...
A 100% Quebec Parental Insurance Plan A new Quebec Parental Insurance Plan (QPIP) came into force on January 1, 2006. This plan provides for payment of benefits to all workers eligible for the plan who take a maternity leave, parental leave, paternity leave or adoption leave. This plan replaces the federal employment insurance plan. Beginning in 1996, Quebec informed Ottawa that it wanted to implement its own parental insurance plan ...
On December 1, 2005, the second paragraph of section III of Article 31 of the Income Tax Law became effective and requires taxpayers seeking to deduct the purchase of gasoline to pay with the taxpayer’s check payable to the seller, with a credit, debit or services card, or with a prepaid card, authorized by the Tax Administration Service. On January 25, 2006 a new amendment to Rule 3.4 ...
In April 2005 a new Disability Discrimination Act was passed by Westminster. The Act extends existing non-discrimination legislation, primarily the Disability Discrimination Act 1995. While some provisions of the Act came into force in December 2005, many others will be coming into force over the course of 2006. It is essential that businesses are aware of their new responsibilities under the Act and prepare for its implementation ...
On 13 December 2005, the European Court of Justice ("ECJ") found Marks and Spencer plc ("M&S") could claim group tax relief from UK tax authorities in relation to the losses incurred by its former European subsidiaries that had ceased trading in Belgium, France and Germany in 2001. M&S argued that just as UK resident companies in a group may set off their profits and losses among themselves, so the same should be possible for the losses of foreign subsidiaries ...
Introduction Since June 1, 2004, the Labour Standards Act (hereinafter the “L.S.A.”) requires employers to provide a work environment free from psychological harassment. Thus, employers must, as a first step, take reasonable measures to prevent psychological harassment and then, whenever they become aware of such behaviour, put a stop to it. These duties imposed on employers are obligations “of means” as opposed to obligations “of result” ...
The Court of Final Appeal made a landmark ruling at the end of February on an unprecedented claim for holiday pay or annual leave pay based on commission in Lisbeth Enterprises Limited v Mandy Luk. The Court concluded that, apart from the contractual commission which accrued and calculated on a daily basis in amount varying from day to day, no commission is to be included in the calculation of holiday pay and annual leave pay ...
Doctors working in public hospitals claimed that, in breach of their employment contracts as well as the Employment Ordinance, for many years the Hospital Authority had required them to work long hours without proper compensation. The doctors in this latest round of confrontation with the HA successfully claimed compensation for "rest days" and "holidays" for which they had been deprived but lost their claim on compensation for "overtime" worked ...
