Outside of the United States, terminating employees can be difficult even in “normal” times. The concept of “at-will” employment is uniquely American, and generally, employers in non-US jurisdictions only may terminate employment for “cause” or for other statutorily permitted reasons. Moreover, terminated employees in many countries are entitled to statutory notice, severance and other benefits, which is far more the exception than the rule for US employees.
On September 17, 2020, California Governor Gavin Newsom signed Senate Bill 1383 (“SB 1383“), expanding job-protected family leave for employees of companies with five or more employees. Previously, only employees of companies with 20 or more employees were entitled to these protections. According to the Governor’s office, this law, which becomes effective January 1, 2021, will expand job-protected family leave to nearly six million additional Californians.
The following paper aims to succinctly address the question “Are employees entitled to paid leave due to Covid-19?” in the EMEA region. Read more…
JD Supra, a thought leadership knowhow publisher, shared our insights into how Holmes O’Malley Sexton are embracing technology, going paperless and being resilient lawyers to achieve success and support for our clients during these changing times.
Listen to Donal Creaton (a litigation partner at Holmes O’Malley Sexton) and Lindsay Griffiths (International Lawyers Network (ILN)) in this podcast for advice on how your organisation can grow resilience and welcome change. In this episode of ILN’s podcast series, Lindsay and Donal dive into the importance of embracing technology and becoming paperless to allow for full flexibility in serving clients, as well as the resilience of lawyers.
California Governor Signs Law Mandating Supplemental Paid Sick Leave for Employees of Companies with 500 or More Employees
On September 9, 2020, California Governor Gavin Newsom signed Assembly Bill 1867 (“AB 1867”), mandating supplemental paid sick leave for employees of companies with 500 or more employees. AB 1867 fills gaps left open by the federal Families First Coronavirus Relief Act (“FFCRA”) (previously discussed here) and the Executive Order signed by Newson on April 22, 2020, which only applied to essential food workers (previously discussed here).
The sick leave portions of the law are effective immediately and covered employers must make the leave available no later than September 19, 2020.
On June 11, 2020, the Internal Revenue Service released proposed regulations under code section 4960, which imposes an excise tax (21 percent for 2020) on remuneration in excess of $1,000,000 and any excess parachute payment paid by an applicable tax-exempt organization (ATEO) to any covered employee. These rules affect many tax-exempt organizations and, in certain circumstances, entities that are treated as related to those organizations. The policy objective behind the imposition of this excise tax is to level the playing field since parallel rules and taxes that apply to taxable entities have been in place for many years. Read more…
I. EDITORIAL –AMENDMENTS TO THE VAT CODE, THE VAT SYSTEM IN INTRA-COMMUNITY TRANSACTIONS AND TO THE PERSONAL INCOME TAX CODE
In the month of August there were several and relevant legislative approvals, of which we point out Law no. 47/2020, of August 24 which amended the VAT Code, the VAT System in Intra-Community Transactions and the complementary legislation related to this tax, in the context of the e-commerce processing, as well as Law no. 48/2020, of August 2 which proceeded with the amendment to the Personal Income Tax Code (“IRS”). Read more…
The Ministry of Corporate Affairs (MCA) has given directions to extend the due date for holding Annual General Meetings for the financial year ending on March 31, 2020, taking into account the difficulties faced due to Covid-19 pandemic situation in the country.
In the latest California Consumer Privacy Act (CCPA) development, the California legislature passed Assembly Bill 1281 (AB 1281) on August 30, 2020. AB 1281 extends the CCPA’s temporary exemptions that apply to personal information processed in certain business-to-business (B2B) and employment related transactions by one year until January 1, 2022.
CCPA Obligations on Businesses Until Now
When the CCPA was initially enacted, businesses immediately raised concerns about the fact that the CCPA not only permitted consumers to exercise extensive rights to their personal information, but also permitted an organization’s own employees and others business contacts engaging in day-to-day activities to exercise such rights. This issue became an immediate focus of proposed CCPA amendments. Read more…
As we approach the last quarter of 2020 and the business community begins to plan ahead for 2021, New York employers should be aware of the changes coming to the New York Paid Family Leave (“NYPFL”) program. On January 1, 2021, the amount of employee contributions, the number of weeks of leave and benefits, and the amount of weekly benefits granted under the program are scheduled to increase. This will be the last of three annual increases in weekly benefits.