The existence of labor protection shields, which limit the number of hours that must make up an ordinary working day, is a common denominator in Central American labor legislations, and in the case of El Salvador, there is even the peculiarity that these limits are expressly determined from the imperative Constitutional Norm, which makes them even more difficult to modify than if they were established in the Secondary Legislation. The Salvadoran Constitution in its Art. 38 Ord ...
A federal appellate court in the Midwest suggests that while unions do not have blanket approval to inspect an employer’s worksite, the union’s interest in safety generally will outweigh an employer’s interest in confidentiality and property rights. The United States Court of Appeals for the Seventh Circuit, in Caterpillar, Inc. v. NLRB, 803 F.3d 360 (7th Cir ...
Bullying in the workplace and allegations of bullying harassment at work have seldom been out of the headlines. Politicians such as ex-speaker John Bercow or Home Secretary Priti Patel have been accused of such behaviour ...
“Desperate times call for desperate measures”. We are all aware that the global crisis is impacting employers worldwide. Companies have been forced to close production lines, non-core activities have been transferred to outsourced service providers and numerous workplaces have been forced to close all together. It has become a struggle to merely hold onto one’s job. Such circumstances have facilitated the increase of workplace harassment (i.e. mobbing) ...
OSHA is considering rules to address heat injury and stress in the workplace. On October 27, 2021, OSHA filed an Advance Notice of Proposed Rulemaking ("ANPRM") for Heat Injury and Illness Prevention in Outdoor and Indoor Work Settings. The ANPRM includes 114 questions and seeks public input on heat-related issues that should be addressed in any standard, including possible controls or measures that might be considered to address heat-related injury and stress ...
In response to the outbreak of COVID-19, the Occupational Safety and Health Administration (OSHA) and the California Department of Occupational Safety and Health (Cal/OSHA) have issued guidance for employers. The guidelines provide guidance on how to determine if COVID-19 is a hazard in the workplace and employer obligations. Is COVID-19 a Workplace Hazard? Employers should determine if COVID-19 infection is a hazard in their workplace ...
Due in part to the #MeToo movement, employers have experienced an influx of workplace sexual harassment claims. More than ever, employers have been reminded of their legal and ethical duties to create harassment-free workplaces. These duties involve preventing foreseeable sexual harassment including proactively training employees about discrimination and harassment. This also entails properly investigating sexual harassment claims and immediately correcting known harassment ...
Workplace testing has proven to be a crucial piece in the UK government’s jigsaw to get British business back on its feet. But how can businesses implement a workplace testing programme and will the vaccine roll out make a difference? What is a lateral flow test? In March 2021, the government confirmed that almost 50,000 businesses had registered for free and regular lateral flow tests through the government funded workplace testing scheme ...
In its decision of 9 April 2019 (ref. no.: 1 ABR 51/17), the German Federal Labor Court (BAG) took position on the right of the works council to request information from the employer according to Section 80 (2) of the German Works Constitution Act (BetrVG) and clarified what data protection restrictions such a request is subject to ...
On April 30, 2020, WorkSafeBC announced it is moving forward with adding COVID-19 to the list of diseases for which there is a presumption of it being work-related. Employers will now have to rebut the presumption that a worker caught COVID-19 at work to have the claim denied. Addition to the list typically takes between 18-24 months, but WorkSafeBC is hoping to expedite and complete the process in 6 months ...
World Mental Health Day is marked every year on 10 October to raise awareness about mental health issues around the world and to mobilise initiatives to support and protect everyone’s mental health. This year’s theme ‘mental health is a universal human right’ serves as a reminder that good mental health shouldn’t be considered a luxury; it’s a fundamental aspect of our wellbeing ...
Revenue legislation and administration: The Federal Constitution provides that tax shall only be levied by or under authority of federal law. This means the general body of tax law is to be found in tax statutes, supplemented by other legislative instruments such as subsidiary legislation and ministerial orders ...
Key points: Limited duration for post-retirement employment will mean up to 24 consecutive months, with potential extensions up to 48 consecutive months, or longer with CalPERS' approval. The 24-month rule will also apply to time served by active employees appointed to upgraded positions or classifications for purposes of reporting "temporary upgrade pay" to CalPERS ...
[!<CDATA[ Bradley Arant Boult Cummings LLP attorneys Aron C. Beezley and Sarah Osborne examine proposed changes to the Federal Acquisition Regulation and highlight how they affect women-owned small businesses seeking a government contract ...
Dan Sharman and Craig Thomas take a look at the tax treatment of salary sacrifice arrangements. Background HMRC has always had a difficult relationship with salary sacrifice arrangements. On the one hand it acknowledges that such arrangements are a legitimate way of employees and employers reducing their tax liability, whilst on the other hand it has looked for ways in which to reduce the amount of tax leakage occurring from such arrangements ...
In the rush to seek relief under force majeure clauses following the devastating impact of the Covid-19 pandemic, it is likely that some claims were made incorrectly, albeit in good faith. Particularly in circumstances where force majeure relief is linked to a purported termination, the party seeking to terminate needs to comply with any contractual requirements and ensure that the event relied upon is capable of being caught by the force majeure clause ...
On June 19, 2013, the West Virginia Supreme Court of Appeals (“the Court” or “WVSCA”) issued an important decision that bolsters the ability of financial institutions and other defendants to enforce arbitration agreements. Credit Acceptance Corporation v. Front, Docket Nos. 11-1646, 12-0545 (W. Va. June 19, 2013), Slip Op. Spilman consumer finance attorneys were pleased to obtain this victory on the consolidated appeal of two orders denying arbitration ...
As the end of 2013 draws near, taxpayers should consider the effect of the new 3.8% surtax on investment income. Beginning January 1, 2013, a 3.8% surtax is placed on certain investment income for individuals, trusts, and estates. The surtax is imposed in addition to all other taxes imposed by the Internal Revenue Code (including the alternative minimum tax). Prior to the end of 2013, individuals, trustees, and executors should consider ways to minimize the 3.8% surtax ...
As the end of another tax year approaches, now is a good time to consider your financial position and check whether you have taken full advantage of the tax reliefs and exemptions that are available. This note is intended to provide a brief guide to the opportunities that we believe may be worth considering. There are many tax-saving measures available and we detail below a number of steps that can be taken to improve your tax position, without significant effort ...
We have in 2021 seen a remarkable (continued) recovery in the Norwegian financial market. This is also evident from the perspective of our banking and financing team. We have assisted our clients with a considerable number of new financings and refinancings, across most sectors. It has especially been hectic within the shipping, aviation and renewable energy sectors and we have seen a steep increase within acquisition financing ...
After a hectic first quarter, the focus shifted dramatically after the lockdown in mid-March. Within a few days, we went from negotiating new financings within most industries to assisting our clients with urgent waivers and liquidity loans. After the initial chaotic period, we have, however, seen a more normalized period with considerable activity where strong companies and good projects have been able to obtain new financings on acceptable terms ...
General Since the European System of Financial Supervision (ESFS) was introduced in 2010, several legislative acts have been adopted in the EU without being incorporated into the EEA-agreement. This is mainly due to Norwegian constitutional issues. These constitutional issues were resolved in 2018, and as result, a huge backlog of EU legislative acts needs to be incorporated into the EEA-agreement and transposed into Norwegian law ...
After an extremely busy 2021 where the financial markets and the lending sector recovered rapidly from the COVID-hibernation, 2022 has been a turbulent year that did not live up to expectations in terms of activity. With geopolitical unrest, high inflation and rising interest rates as the backdrop, financial markets were volatile and funding costs increased substantially ...
Application of the exemption method conditional on fulfillment of requirements with regards to ownership fraction and period The Norwegian rules regarding participation exemption have in general entailed that companies tax resident in Norway investing in companies tax resident in the UK have benefited from participation exemption rules with regards to dividends and capital gains on such shares, and the same has been the case for UK companies investing in Norwegian companies ...
