With the new year in full swing, we look at what we can expect in the employee incentives space in 2023. Board discretion for enterprise management incentive (‘EMI’) options: A key development last year was the arrival of the long-awaited HMRC guidance on the use of board discretion in the context of EMI options in October 2022. The uncertainty around HMRC practice had been causing hesitation in advice and delays on corporate transactions ...
The United Arab Emirates (UAE), a sought-after destination by foreign businesses for establishing their regional offices, consists of multiple jurisdictions for incorporation/establishment of entities. Each Emirate of the UAE has its own licensing authority and, additionally, there are more than 40 free zones in the UAE. Each Emirate and each free zone can be regarded as a separate jurisdiction for the incorporation and establishment of entities ...
Personalized Media Communications, LLC v. Apple, Inc., Appeal No. 2021-2275 (Fed. Cir. Jan. 20, 2023) Our Case of the Week focuses on the doctrine of prosecution laches. Following a bench trial on the issue held shortly after the Federal Circuit’s decision in Hyatt v. Hirshfeld, 998 F.3d 1347 (Fed. Cir. 2021), the district court found Personalized Media Communications’ patent unenforceable under the doctrine ...
Non-compete clauses in employment agreements have been the source of much controversy over the years. Employers want them to protect their human capital and to prevent competitors from stealing their valued employees. Employees dislike them because they prevent mobility of employment. There are good arguments on both sides. Recently, there have been developments that seem to erode the enforceability of non-competes ...
In a landmark decision delivered on the 11th January 2023, in the names ‘Av. Jonathan Abela Fiorentino noe vs Eolia Limited’ (case no. 68/2022 ISB), the Civil Court (Commercial Section) rejected the application filed by defendant company demanding the Court to order a retrial of the liquidation proceedings that led to the company being placed into liquidation ...
It’s 2023 and in the first of our HR Improve articles for this year we focus on three key areas for employers to consider when bringing new talent into their business. Permission to work in the United Kingdom Making sure that any new starter has the right to work in the UK is essential and this should be checked prior to the first day of employment to make sure that they can start as planned ...
The end of the first month in 2023 also marks the end of the next quarter in our case law update series. Here we highlight the most significant employment law cases since November 2022 and the lessons that employers should take from them. Redundancy pool Deciding on which employees to include in a redundancy pool is usually straightforward. However, problems can arise, particularly where the pool includes just one person, as the case of Teixeira v Zaika Restaurant Ltd and another demonstrated ...
On 31 December 2023 under the Retained EU Law (Revocation and Reform) Bill, all retained EU law will be revoked. Suzanne Burrell, partner, and Kim Muddimer, PSL at Shoosmiths examine the background to the Bill and the possible impact on UK occupational pension schemes. On 22 September 2022, the UK government announced that all retained EU laws will be sunset (meaning revoked) on 31 December 2023 under the Retained EU Law (Revocation and Reform) Bill (Bill) ...
“What’s in a name? That which we call a rose by any other name would smell just as sweet.” – William Shakespeare What’s in a name? From a Cambodian tax perspective, it would seem quite a lot. On the surface, Instruction 30408 “On the Implementation of Advance Tax on Dividend Distribution,” issued by the General Department of Taxation (GDT) on 14 December 2022 seems quite innocuous ...
On the 27th of December 2022 the Accounting and Auditing Regulator (“ACAR”) issued a reminder regarding the submission obligations relating to the 2022 financial statements of enterprises in Cambodia. In summary enterprises that are not required to obtain an external independent audit of their 2022 financial statements are required to submit their 2022 financial statements to ACAR by the 15th of April 2023 ...
Year 2022 included several significant legislative reforms in the field of employment law. As we have now entered 2023, it is a good time to take a look back to the previous year and to have a look at reforms and amendments coming up during 2023 within the field of employment law ...
Labor inspections is one of the ways the Department of Labor and Employment ("DOLE") implements its visitorial and enforcement powers under the Labor Code, to secure a higher level of compliance with labor laws and standards, and to ensure continuity and sustainability of compliance at workplaces ...
Following the creation of the Department of Migrant Workers ("DMW") pursuant to Republic Act No. 11641, or the Department of Migrant Workers Act ("RA 11641"), the Department of Labor and Employment ("DOLE") and the DMW issuedJoint Circular No. 01, series of 2022 (the "Joint Circular"),on July 7, 2022, to facilitate and ensure the efficient and effective implementation of RA 11641 ...
With the restrictions brought about by the COVID-19 pandemic lifted, people are on the lookout for employment opportunities. Employers are in search of capable employees who can contribute to the recovery and growth of the company. Screening job applicants is a crucial step to ensure that the right person for the job is hired ...
On October 24, 2022, the Department of Labor and Employment ("DOLE") issued Labor Advisory No. 20, series of 2022, which sets out the process for the issuance of the certification required from non-Philippine nationals intending to engage in business in the Philippines ...
The growing reliance towards digital courier services, including food delivery, has become evident when the COVID-19 pandemic started. This sector in the service industry continued to operate while adapting to the current set-up of nationwide lockdowns and various quarantine levels. To this extent, delivery riders are considered as “non-medical frontliners” facing the same risks as healthcare providers ...
On January 31, 2020, the Department of Labor and Employment (“DOLE”) issued Labor Advisory No. 6, series of 2020, which prescribes the period for: [a] the payment and/or the release of the final pay; and [b] the issuance of Certificate of Employment to employees who are terminated from their employment ...
In Toyo Seat Philippines Corporation v. Annabelle C. Velasco, et al. (G.R. No. 240774, March 03, 2021), the Supreme Court reiterated that workers may be considered project employees regardless of the nature of the work they perform, as long as the essential elements of project employment are alleged and proven ...
Reasonable connection, not direct causation.This is the essence of the Supreme Court’s decision in Social Security System v. Violeta A. Simacas (G.R. No. 217866, 20 June 2022), wherein it awarded employees’ compensation benefits under Presidential Decree No. 626 (“PD 626”) to Mrs. Violeta A. Simacas, the wife of deceased employee Mr. Irnido Simacas, who died of prostate cancer. Mr. Simacas was employed for 15 years as a fabrication helper at a manufacturing company ...
Probationary employment is an arrangement where an employee is placed on trial by the employer for a period of time, not to exceed six months, to allow the employer to determine whether the employee is fit for regularization. Probationary employment is beneficial for employers as it allows them to address problems in the employment relationship before regularization ...
With workers returning to work on-site, the Department of Labor and Employment (“DOLE”) issuedLabor Advisory No. 1, series of 2022, or the Isolation and Quarantine Leaves of Employees in the Private Sector, to guide employers ...
