Expenses Incurred to Finance Trade Union Activities Not Deductible

Expenses incurred to finance activities of the trade unions are not tax-deductible, the Supreme Administrative Court affirmed in a ruling of 28 August 2009 (II FSK 517/08). According to Art. 33 and 33(1) of the Act on Trade Unions, an employer is obliged to provide trade unions with space and equipment necessary to conduct their activities and to transfer membership fees from the employees' salaries. The court decided that the related costs do not come within the definition of tax-deductible costs because they are not costs incurred to earn revenues.

Fixed-Term Employment Agreements

Concluding a fixed-term employment agreement for a period unsubstantiated by a business reason may constitute a breach of the law. This is the case for instance when a fixed-term contract is made for a very long period of time, the employer has no intention to actually continue employment throughout its entire term and the conclusion of such agreement is only aimed at providing an easier way to dismiss the employee. Dismissing an employee with a fixed-term employment agreement is not subject to various restrictions applicable to permanent contracts. In such case, the fixed-term employment agreement may be found to be an agreement for indefinite period of time. This is the conclusion from the ruling of the Supreme Court of 25 February 2009 (II PK 186/08). 

Rescission of Non-Competition Agreement

An employer can rescind a non-competition agreement at any time without giving a reason. This is possible under the condition that the agreement contains specific language providing for such right. It used to be believed that such right could only be exercised prior to the end of employment (ruling of Supreme Court of 8 February 2007; II PK 159/06). According to a recent ruling (4 February 2009; II PK 223/08), the time period to exercise this right can even extend until the expiration of the non-compete.

New European Social Security Regulations in Principle as from 1 May 2010

In principle every country has its own social security regime and its own social security rules. To promote internal mobility Regulation (EEC) 1408/71 was introduced. This Regulation doesn't provide a unified European social security regime but rather a series of designation rules to determine which social security is applicable in the event of cross-border employment. The basic principle is that one is subject to the social security regime of one Member State, namely the security of the country of employment. There are two exceptions to this principle:  secondment and  simultaneous employment in various Member States.

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High Court Rejects Challenge to Mandatory Retirement Regime

The High Court has ruled that the UK age discrimination laws are not in breach of European Union law by allowing employers to force staff to retire when they reach the age of 65 (R (on the application of Age UK) v Secretary of State for Business Innovation & Skills).  The judge said the Government had shown that this provision was a proportionate means of meeting legitimate labour market objectives when it was implemented in 2006.

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Statutory Redundancy Pay Increased

The weekly pay limit used to calculate statutory redundancy payments is going up from £350 to £380. This one-off increase is set out in a statutory order taking effect on October 1, 2009.

When dismissed on grounds of redundancy, employees in the UK with at least two years' service are entitled under the Employment Rights Act 1996 to a payment based upon their age, length of service and gross weekly wage. For these purposes, however, weekly pay is subject to an upper limit which is normally increased in February each year in line with the Retail Price Index (RPI).

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Customer Tips Can No Longer Count Toward Minimum Wage

New regulations coming into force on October 1, 2009 prevent employers using customer tips to top up staff wages to meet the UK's national minimum wage (NMW). The regulations also increase the adult minimum wage from £5.73 to £5.80 per hour.

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Employment Newsnotes (Issue 47, Summer 2009)

Employment Newsnotes (PDF) is a quarterly publication by Lewis Silkin covering recent UK employment law developments in an accessible, succinct and entertaining way. The latest issue includes articles on:

  • Employee expenses claims: how employers can devise a clear and effective policy
  • Preparing for swine flu: employment law issues
  • New Government proposals on medical sickness certificates
  • Cost-saving alternatives to redundancy
  • Forthcoming legislation prohibiting trade union blacklisting
  • Recovering overpayments of wages
  • Age discrimination: UK mandatory retirement regime to be reviewed in 2010
  • 'Dual discrimination' measures included in Equality Bill

Federal Government Introduces New Employment Insurance Changes

The federal government has introduced legislation to amend the Employment Insurance Act. Bill C-50, An Act to Amend the Employment Insurance Act and to increase benefits, if passed, would extend the length of time during which "long-tenured" employees may collect employment insurance benefits.

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Is Ontario's New Ban on Cell Phone Use While Driving In Effect?

Last year, the Ontario government introduced Bill 118, Countering Distracted Driving and Promoting Green Transportation Act, 2009 to amend the Highway Traffic Act to prohibit the use of hand-held communication and entertainment devices while driving.  The new law will prohibit driving a vehicle on the highway if:

  • the display screen of a TV, computer or other device is visible to the driver.  This does not include GPS systems, commercial logistical tracking systems, collision avoidance systems, or the instrument panel of the vehicle.
  • the driver is holding or using a hand-held wireless communication or electronic entertainment device, unless that device is not being held and is being used in hands-free mode.
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Flu Season Looms and H1N1 Fears Return

As flu season looms, employers are understandably concerned about the impact of a potential H1N1 influenza outbreak on their businesses and their employees. No one can accurately predict how the upcoming flu season will unfold; however, our lawyers have prepared a newsletter identifying key legal issues that may arise as Ontario employers prepare to deal with an influenza pandemic and its impact on the workplace.

While this information will apply to most workplaces, employers operating in a unionized environment should consider developing their responses in consultation with union representatives.  Continue reading Heenan Blaikie's Labour & Employment in the News: "The Evolution of a Flu Pandemic:  Issues for Employer Response, online.
Tags: Pandemic

Senator Specter Unveils Details of "Compromise" EFCA Bill

Sen. Arlen Specter (D-PA) released, on September 15, some long-awaited details of an amended version of the Employee Free Choice Act (EFCA) that he believes "will meet labor's objectives" and garner sufficient Congressional support. Speaking before the AFL-CIO Constitutional Convention, Specter predicted that a re-vamped version of EFCA will be passed this year. As reported in The Washington Post, Specter outlined the provisions of this so-called "compromise" bill following the AFL-CIO convention. Notably, Specter said the amended bill omits the controversial "card check" provision that would have allowed the National Labor Relations Board (NLRB) to certify a union as the exclusive bargaining representative based on a majority of signed authorization cards. Instead, according to the Post article, the amended EFCA:

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Court of Appeal Holds Failure to Pay Race Discrimination Damages may Constitute Victimisation on the Ground of Race

A Court of Appeal judgment in Rank Nemo (DMS) Ltd and others v Coutinho has held that an Employment Tribunal has jurisdiction to consider a victimisation claim (a type of discrimination claim) based on the employer's failure to pay race discrimination damages previously awarded by the Employment Tribunal.

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Dual Scale of Rights Upheld When Based on Objective and Reasonable Grounds

The Audiencia Nacional Employment Chamber judgment of 25 February 2009 confirmed the legality of the dual scale of rights (mainly in relation to salary) regulated by the current CLH (Tierra) collective bargaining agreement. This company originated from the State-owned company CAMPSA, which lost its oil monopoly under Law 34/92 and was forced to adapt to the oil sector legislation under European law, open to competition. This substantial change of circumstances resulted in the creation of a number of entities. The most important of these was CLH (Tierra), whose main activity is the distribution of liquid hydrocarbons in Spain through the management of oil pipelines.

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Eligibility to Benefit from Anti-Crisis Measures: When is a Company a "Company in Difficulty"?

On 6 July 2009, one of the Decrees implementing the Law of 19 June 2009 on various provisions on employment in times of crisis, was published.

In order to benefit from certain anti-crisis measures, in particular the temporary regimes of economic unemployment for employees and  the so-called crisis time credit, the Law of 19 June 2009 stipulates that a company must prove that it meets one of the requirements for recognition as a "company in difficulty," meaning:

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IRS to Launch Employment Taxes Audit of 5,000 Employers - Is Your Company Ready?

The Internal Revenue Services (IRS) has announced that beginning in November 2009 it will launch its latest National Research Program (NRP). This NRP will be focused on conducting detailed employment taxes examinations. Approximately 5,000 or more employers are to be randomly selected for audit. In addition to potential "assessments," these audits will provide the IRS with the statistical sample of overall employment taxes compliance. The audit program will be conducted over a three year period with at least 2,000 employment tax audits conducted per year. Audits likely will include both for profit and non-profit employers.

Continue reading "IRS to Launch Employment Taxes Audit of 5,000 Employers - Is Your Company Ready?" by GJ Stillson MacDonnell.

Senator Baucus Formally Unveils Healthcare Bill

On September 16, Senator Max Baucus (D-Mont.), Chairman of the Senate Finance Committee, officially released the America's Healthy Future Act (pdf) for his committee's consideration. Although designed to appeal to conservatives in comparison to the House's Affordable Health Choices Act (H.R. 3200) and a similar measure approved by the Senate Health, Education, Labor and Pensions (HELP) committee, it is uncertain whether Baucus's bill will draw any Republican support, and enough to reach the 60 votes needed to avoid a filibuster.

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Revision of the Mileage Allowance

From 1 July 2009, the new amount of the fixed mileage allowance granted to an employee who uses his/her own vehicle (car, motorcycle or moped) to travel on behalf of an employer, will be 0.3026 EUR per kilometer. This amount applies from 1 July 2009 to 30 June 2010.

This new mileage allowance is indeed lower than the one that applied until 30 June 2009, namely 0.3093 EUR per kilometer.

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Success in Workplace Bullying Claims Proves Elusive

Under UK law there is no specific protection against workplace bullying and therefore employees wishing to make that allegation must try to frame their claim to fit available mechanisms such as:

  • resigning and claiming the employer's conduct was so bad that it amounted to a dismissal (constructive dismissal);
  • claiming the bullying is discriminatory harassment (but this is only possible if it is on a statutorily protected ground); or
  • (if very serious) alleging criminal harassment under the Protection from Harassment Act 1997.
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Federal Government May Be Preparing to Introduce Employment Insurance Reforms

The Canadian Press and CBC News are reporting that the federal government is preparing to introduce changes to the employment insurance regime as early as next week.  Although the changes have not yet been announced, according to CBC News the reforms may:

  • extend benefits to laid-off workers with a long tenure who have not previously collected benefits; and
  • extend maternity and parental benefits to the self-employed. 
We will continue to update our readers as this story develops.  

Ninth Circuit Issues Its First Ruling Setting Forth the Elements for Sarbanes-Oxley Whistleblower Claims

The Sarbanes-Oxley Act of 2002 ("SOX") protects employees of publicly traded companies from retaliation for providing information related to possible acts of fraud against shareholders. In Van Asdale v. International Game Technology, No. 07-16597 (9th Cir. 2009), the U.S. Court of Appeals for the Ninth Circuit, addressing for the first time the substantive elements of a SOX whistleblower claim, ruled that employees do not have to prove that actual shareholder fraud has occurred to maintain such a suit. Rather, plaintiffs need only establish that they had an actual and objectively reasonable belief that shareholder fraud occurred. In addition, the Ninth Circuit held that concerns about the potential disclosure of attorney-client privileged information would not bar in-house attorneys from asserting SOX whistleblower claims. While the ruling is ultimately a conservative one that closely tracks the existing case law and regulations, it is an important decision for the Ninth Circuit. Continue reading "Ninth Circuit Issues Its First Ruling Setting Forth the Elements for Sarbanes-Oxley Whistleblower Claims," written by Patrick H. Hicks and Deborah L. Westbrook.

Global Migration Flows Have Decreased During Economic Downturn

The Migration Policy Institute has released a report suggesting that migration flows, particularly illegal immigration, have decreased during the global economic downturn. The recession has impacted economic migration to major immigrant-receiving regions like the United States and the United Kingdom. Would-be migrants have stayed put, and migrants have remained in their adopted countries rather than return home, despite high unemployment rates.

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Sports and Culture Cheques: The Treasury Follows the Position Taken by the National Social Security Office

The Tax Administration has issued new directives concerning sport and culture cheques (Circular of 2 June 2009). The Administration was thereby obviously inspired by the legislation concerning social security (Royal Decree of 30 June 2006).

Sports and culture cheques distributed as from 1 July 2006 are considered as exempted social advantages, when they meet all of the following conditions:

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To Recommend or Not To Recommend: The LinkedIn Conundrum

Several employment lawyers recently have debated whether employers should permit their employees to "recommend" a former employee on LinkedIn. The debate began after a National Law Journal article quoted two management-side attorneys who counseled against permitting such recommendations. According to these lawyers, a positive recommendation arguably could provide evidence of pretext in a discrimination lawsuit if the former employee who is the subject of  the recommendation had been terminated for poor performance. The contrarians in the debate contend that this scenario is unlikely to occur and even if it did, the LinkedIn recommendation would not be particularly persuasive evidence of pretext.

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New Federal Draft Disclosure Guidelines for Defined Contributions Pension Plans Issued

On September 4, 2009, the Office of the Superintendent of Financial Institutions ("OSFI") issued draft disclosure guidelines ("Guidelines") for defined contribution pension plans ("DCPPs"). The Guidelines will apply to employers in the federal sector who sponsor DCPPs.

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Latest Developments in E-Verify Requirements for Federal Contractors

With numerous appeals filed, monitoring the evolving developments regarding the implementation of Executive Order 13465 requiring certain employers qualified as federal contractors to enroll in the Department of Homeland Security's employment verification system has been a full-time occupation.

On September 8, 2009, the "federal contractor" rule mandating E-Verify enrollment and usage for many federal government contractors and sub-contractors became effective. The E-Verify federal contractor requirement will be triggered upon the inclusion of specific Federal Acquisitions Regulations language in a new federal contract or a modification or amendment of an existing federal contract.

For a full discussion of the basic issues that employers need to understand with regard to this development, continue reading Federal Contractors: Be Aware of New E-Verify Requirements in Contracts, written by Jorge R. Lopez, Joshua Roffman, Aimee Clark Todd and Russell C. Ford.

Belief in Climate Change can Amount to a Protected 'Philosophical Belief'

The Employment Equality (Religion or Belief) Regulations 2003 (the 'Regulations') protect employees from discrimination on grounds of their religion or belief.  The Employment Tribunal has confirmed in Nicholson v Grainger plc & others that 'belief' for these purposes need not be a religious-type belief - any belief can be protected, so long as it is sufficiently cogent, serious, cohesive and important, as well as worthy of respect in a democratic society.

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Tags: Religion

Modification of the Procedure for Collective Dismissals

On 19 June 2009, a Royal Decree modifying the procedure that should be followed in the event of a collective dismissal was published in the Belgian Official Gazette, From now on, in the event of a collective dismissal, the employer must also communicate the announcement of the envisaged collective dismissal and the announcement of the decision to effect such collective dismissal to the federal government.

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California Supreme Court Provides Useful Guidance for Employers Engaging in Video Surveillance and Other Workplace Searches

In a recent opinion, Hernandez v. Hillsides, Inc., the California Supreme Court held that an employer acted lawfully when it surreptitiously installed a video camera in a shared office even though both employees had a reasonable expectation of privacy there. While binding only in California, the court's decision is instructive for employers throughout the United States because the court's analysis is based upon legal principles applicable to invasion-of-privacy claims in virtually every jurisdiction. 

Continue reading "California Supreme Court Provides Useful Guidance for Employers Engaging in Video Surveillance and Other Workplace Searches," written by Philip L. Gordon and Gregory Iskander.

Swine flu -- and no paid sick leave

As the H1N1 swine flu virus starts its second major sweep through the U.S., business owners are bracing for the impact of a worse-than-usual flu season on their workforces. That's reviving debate on a contentious issue: What kind of sick leave should companies offer employees -- and should it be mandated by law?  CNNMoney.com, 9/28/09

US Job Seekers Exceed Openings by Record Ratio

Despite signs that the economy has resumed growing, unemployed Americans now confront a job market that is bleaker than ever in the current recession, and employment prospects are still getting worse. Job seekers now outnumber openings six to one, the worst ratio since the government began tracking open positions in 2000.  The New York Times, 9/26/09

€14.8 million of EU funding to help 2,400 former Dell workers in Ireland find new jobs

President José Manuel Barroso today announced that the European Commission has approved an application from Ireland for assistance from the European Globalisation adjustment Fund (EGF). The grant of €14.8 million would help 2,400 redundant workers in the computer industry to find new jobs. The application, one of the first to benefit from the new EU crisis measures, will now go to the European Parliament and the Council of the EU for agreement. Europa, 9/19/09.

OECD employment report makes for grim reading

A annual employment report by the Organisation for Economic Cooperation and Development (OECD) contains warnings and advice for governments battling the recession and rising unemployment. The report, OECD Employment Outlook 2009: Tackling the Jobs Crisis, states unemployment in its 30-member economies may rise to 57 million people, despite an improving economic situation. The National Business Review, 9/17/09.

'Facebook Five' spat sparks privacy row

It is almost an Australian tradition to sit at the pub after work and sledge the boss, but six New South Wales prison officers have discovered you can run into trouble when you take that sledging online. They have been threatened with the sack for comments they made about their boss on the social networking website Facebook. ABC News, 9/17/09.

Brazil's Formal Employment Rises By 242,126 Posts In August

In a sign of continued recovery of the local economy, Brazil's formal employment in August expanded to its highest monthly level so far this year. According to figures released by the Labor Ministry Wednesday, the country's economy created a net 242,126 posts in August, raising total formal employment by 0.8% from the previous month. The August result represented the seventh consecutive month of formal job gains in Brazil. The Wall Street Journal, 9/16/09.

Overseas Stints for U.S. Workers Are Shorter but Still Challenging

It is no surprise that many companies have cut back on sending employees overseas in order to reduce costs.  Even so, short-term assignments, which typically last from several months to a year, have tripled in the last eight years. New York Times, 9/14/09.