Many governmentalregulations may prevent contractual obligations from being duly fulfilled. How can you best handlethe performance, or more precisely, thenon-performance of your contracts? Force majeure Section 2913 of Act No. 89/2012 Coll ...
VAT payers, who have monthly obligations, may no longer be oriented in the flood of newly adopted tax measures to help taxpayers to overcome the current situation caused by the spread of the coronavirus. For this reason, we provide a brief overview of the tax measures specifically related to VAT and add some important remarks that should be kept in mind ...
As we draw to the end of 2021, Lauren Bholé and Lizzie Lord reflect on some of the HR challenges faced by many companies over the past 12 months. 1. Employees wanting a change in career – the ‘great resignation’ A study by Microsoft found that 41% of the global workforce is considering leaving their employer this year ...
Short-time work compensation is a crucial component of the governmental COVID-19 rescue package for Swiss economy. The Swiss Federal Council in this context has recently enacted several formal facilitations and expanded the circle of entitled employees. Nevertheless, the requirement of obtaining the employees’ consent to short-time work remains central in several aspects. Read the entire article below ...
On June 5, 2020 the Department of the Treasury and the Internal Revenue Service (“IRS”) issued Notice 2020-43 (the “Notice”) proposing two alternative methods to satisfy tax capital account reporting requirements as the only methods for reporting partner’s capital accounts under the tax basis method for taxable years that end on or after December 31, 2020 ...
When a union knocks on an employer's door, it can be a shock and awe experience for the unprepared employer. It is important for employers to understand their rights and obligations when dealing with unions to ensure that they make the right decisions for their business. And, like most things, an ounce of prevention is worth a pound or more of cure ...
On March 18, 2022, the House of Representatives passed the Creating a Respectful and Open World for Natural Hair Act ("CROWN Act") of 2022. The purpose of this bill is to address the routine deprivation of educational and employment opportunities that people of color face for wearing their natural hair ...
In light of the Food and Drug Administration’s approval of new COVID-19 vaccines, the Equal Employment Opportunity Commission (EEOC) has issued new guidance on the legal implications of the COVID-19 vaccine under federal anti-discrimination laws. Employers should carefully consider these points when making decisions about employee vaccinations. 1. Employers can require employees to receive a COVID-19 vaccination ...
Following President Trump’s Aug. 8 presidential memorandum directing the Treasury Secretary to defer the withholding and payment of certain employee payroll taxes, the Internal Revenue Service released Notice 2020-65 on Aug. 28 The two-page notice gives necessary but sparse guidance on implementing the Presidential Memorandum ...
On August 27, Michigan Governor Gretchen Whitmer released Executive Order 2020-172, entitled “Protecting workers who stay home, stay safe when they or their close contacts are sick,” which replaces Executive Order 2020-166. The new executive order is nearly identical to the one it replaces, with two important differences ...
Employee Retention Credits (“ERC” or “credits”) are available to eligible employers that paid qualified wages after March 12, 2020, and before January 1, 2022. Multiple pieces of legislation and Internal Revenue Service (“IRS”) guidance expanded and modified the ERC rules and determination of eligibility for ERC, and computation of the credits may vary based on each individual calendar quarter in 2020 and 2021 ...
As seen in Bank Director From lobby closures to Paycheck Protection Program loans, the COVID-19 pandemic has thrown a lot at banks and other financial services providers during this pandemic. One more item to add to the list is the Families First Coronavirus Response Act (FFCRA) ...
When a union knocks on an employer's door, it can be a shock and awe experience for the unprepared employer. It is important for employers to understand their rights and obligations when dealing with unions to ensure that they make the right decisions for their business. And, like most things, an ounce of prevention is worth a pound or more of cure ...
In early 2020, most businesses found themselves unexpectedly pivoting their focus to unprecedented operational, workforce, supply chain, and legal changes in response to the COVID-19 pandemic. Businesses have had to prioritize those issues the past few years, and may not have had much, if any, time and resources available to devote to other non-pandemic-related employment law changes ...
On 19 February 2021, the Supreme Court handed down a landmark judgment which confirmed that Uber drivers are workers and not independent contractors. We look at the basis for the decision and what it means for other employers. Background This case began back in 2016, when Uber drivers Mr Aslam, Mr Farrar and others submitted a claim to the Employment Tribunal (ET) regarding their employment status ...
Budget 2016 Finance Minister Pravin Gordhan did not mention the proposed carbon tax (the “tax”) in his Budget Speech delivered on 24 February 2016. Curiously, given the emotion that has surrounded the idea of the tax since 2010, when it was first formalised in a Treasury discussion paper, commentary on the implications of the Minister’s apparent omission has been muted or non-existent ...
Exactly 480 days after the first lockdown measures were introduced in England, 19 July – the so-called Freedom Day - will see the most significant easing of COVID-related measures in England since the pandemic began. But what will this mean for employers? Despite all the propaganda, it is unlikely that in years to come 19 July 2021 will be marked, remembered and celebrated as Freedom Day ...
Last year California passed the Healthy Workplaces, Healthy Families Act of 2014 (the “Act”), which requires employers to provide paid sick leave at a rate of one hour for every 30 hours worked starting on July 1, 2015. Recognizing some of the ambiguities of the Act, this month California passed Assembly Bill No. 304, which clarifies and amends certain aspects of the Act. The amendments of AB 304 took effect on July 13, 2015 ...
On April 24, 2020, Governor Whitmer reaffirmed the stay-at-home measures set forth in Executive Order 2020-42, amended the scope of that order, and extended the duration of such measures through May 15, 2020 (unless modified earlier). While many of the restrictions from her prior executive orders remain in place, Executive Order 2020-59 includes some easing of in-person operation restrictions as well as some corresponding requirements for those operations ...
COVID-19 has undoubtedly occupied the minds of employment lawyers and businesses over the past 12 months; however, what else has happened in the world of employment law that we might have missed? In our webinar, we looked at the changes that have taken place in the employment context over the past year and we looked ahead at the changes we can expect to see in 2021. Looking back... Section 1 changes A number of key changes took place in April 2020 ...
Shipping & Transport, MalaysiaFactsApplicable legal principlesPlaintiff's argumentDefendant's argumentDecisionCommentThis article examines the basis for an order for a sale pendente lite of a vessel that was arrested by a sheriff in in remadmiralty proceedings as security for the plaintiff's claim.(1) FactsOn 19 November 2017 the defendant's vessel, Shi Pu 1, collided with the plaintiff's bulk vessel, Winning Loyalty ...
25 July marks World In Vitro Fertilisation (IVF) day (or World Embryologist Day) recognising the day in 1978 the first baby was born following successful IVF treatment. To mark the day, we ask what employers can do to support employees undertaking IVF. Background Louise Joy Brown was the first ever baby in the world to be born following IVF treatment ...
