The Internal Revenue Service recently issued proposed regulations under Section 457 of the Internal Revenue Code (the “Code”) that prescribe rules regarding deferred compensation plans sponsored by state and local governments and tax-exempt organizations.  These regulations relate primarily to the taxes imposed (under Code Section 457(f)) on the organization at the time the individual’s right to compensation vests, without regard to actual time of payment. 

As required under the Federal Civil Penalties Inflation Adjustment Act of 2015, the Department of Justice (DOJ) announced, through the Federal Register, increases for penalties under the Immigration Reform & Control Act (IRCA), effective February 13, 2024. Interestingly, the Federal Register announcement for DOJ increases also included penalties for sections of IRCA administered by the Department of Homeland Security (DHS), Immigration & Customs Enforcement (ICE).

April 1, 2024, will mark the beginning of new changes to USCIS form editions, filing fees, and direct filing addresses for many common immigration applications and petitions.

Of particular note are the upcoming changes to the filing requirements for the Form I-129 and Form I-140. With the H-1B lottery filing window set to open on April 1 for those selected in the FY 2025 H-1B lottery, it is imperative for visa petitioners to be mindful of the upcoming changes to avoid any unnecessary rejections of their potentially time-sensitive filings.

Filing Fees

Introducing the latest UK Immigration Rules Statement of Changes, Legal Immigration Minister Tom Pursglove announced that they will “deliver the biggest ever cut to migration over the course of this year.”

The Statement of Changes HC590 will have serious consequences for employers from April 4, 2024, as well as for British citizens and settled residents bringing partners to live with them in the UK from April 11.

The White House on November 4 announced that the deadline for employers covered by the federal contractor vaccine requirement to comply with the vaccine mandate will be extended from December 8, 2021 to January 4, 2022.

On May 20, 2022, the Office of Federal Contract Compliance Programs (OFCCP) published its FY 2022 Corporate Scheduling Announcement List (CSAL) for supply and service contractors. OFCCP has stated that it will immediately begin to send out scheduling letters to some of the contractors on the new list.  This is a change from the past when OFCCP would wait at least 45 days from publication of the list before beginning audits.  See U.S.

In 2022 the Office of Federal Contract Compliance Programs (OFCCP) began requiring that federal contractors and subcontractors subject to the affirmative action requirements of Executive Order 11246 annually certify that they are meeting their requirement to develop and maintain annual affirmative plans (AAPs).  In rolling out this program, OFCCP warned that covered contractors that failed to certify by a deadline would be at a higher risk for audit.  OFCCP made good on this warning when it published its 2023 Corporate Scheduling Announcement List (CSAL), which is a courtesy notice of cont

Alexander T. MacDonald and Michael J. Lotito review four decisions in the U.S. Supreme Court's recently completed term and discuss how the rulings may affect employment law.

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Sarah Bryan Fask says she is watching proceedings in a wholesale bakery's appeal in a dispute over a $6.3 million withdrawal liability bill because the decision will be "incredibly significant."

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2023 has undoubtedly been a busy year in the UK employment law space. But, as we bid adieu to this year, it is time to look to what 2024 will bring. In this Christmas pun-filled article (apologies in advance), we explore some of the key anticipated legislation to be implemented next year, grouped into four key categories below.

Spoiler alert – if the government plans continue as expected, then get ready to unwrap a gift of employment law changes in the coming year as the legal landscape gears up for a merry makeover!

Oregon’s Paid Family and Medical Leave Insurance Program (“Paid Leave Oregon”) generally provides eligible employees with up to 12 weeks of paid time off for leave that qualifies as family, medical, or safe leave. Since Paid Leave Oregon took effect on September 3, 2023, employees have been stacking Paid Leave Oregon leave benefits and Oregon Family Leave Act (OFLA) leave benefits, leaving employers frustrated with staffing shortages.

Sarah Bryan Fask says a long-awaited final rule from the Pension Benefit Guaranty Corp. describing interest rate assumption requirements for employers who pull out of multiemployer pension plans would be “very significant.”

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Verónica M. Torres-Torres explains new guidance on exemptions for remote workers and airline staff in Puerto Rico.

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Devjani Mishra discusses employers coming up with COVID-19 safety rules that are appropriate for their own workplace.

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Libby Henninger offers tips for employers paying disabled workers lower wages.

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The Global Guide Quarterly (GGQ) is a newsletter published by Littler on a quarterly basis to provide high-level and concise coverage of global labor and employment (L&E) law developments in key countries across the Americas, the Asia-Pacific (APAC) region, and Europe, the Middle East, and Africa (EMEA).

The United States is not the only country currently debating a reform to the law on non-competes. Notably, the UK Government has announced legislation that would limit the duration of non-competes to a period of 3 months after termination of employment.

Balancing Risk and Opportunity in AI Decision-Making

As the adoption of artificial intelligence (AI) spreads across corporate America, the risks are growing in kind. The question on every business leader’s mind, then, is how to seize the opportunities created by AI – without exposing their organizations to new vulnerabilities. 

European businesses are navigating numerous changes impacting their workplaces, driven by factors that range from national election outcomes and the rapid adoption of AI to ESG initiatives and emerging compliance challenges.

Littler’s seventh annual European Employer Survey – completed by nearly 630 business leaders, in-house lawyers, and HR executives (57% of whom hold C-suite positions) – offers an in-depth look at how business leaders are responding to these issues and steps they are taking to prepare for what’s to come.

Updated March 24, 2023: The CFPB has edited its updated Summary of Rights document to include the correct contact number. 

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Illinois state and local legislatures kept busy in 2023 with the enactment of numerous new labor and employment laws, including significant changes to paid and sick leave for employees and new protections for temporary laborers and independent contractors. While some laws took effect during 2023, implementation of others was pushed to 2024. These are some significant employment law changes requiring employer compliance in the new year.

IL Paid Leave for All Workers Act

The Lehigh County Human Relations Ordinance was enacted February 26, 2024, establishing county-specific non-discrimination requirements for employment, housing, education, health care and public accommodations.  The ordinance also creates a Lehigh County Human Relations Commission charged with investigating and enforcing claims of discrimination.  The ordinance becomes effective June 1, 2024.

Expanded Protected Characteristics and Employer Coverage

El 7 de enero de 2022, el Instituto Nacional de Estadística y Geografía (INEGI) publicó los nuevos valores para la Unidad de Medida y Actualización (en adelante “UMA”) que entrará en vigor el 1 de febrero de 2022, de acuerdo con lo establecido en el Artículo 5 de la Ley para Determinar la Unidad de Medida y Actualización.

Los valores de la UMA para el 2022 serán los siguientes:

All Canadian employers other than those in Quebec¹ are required to:

• Deduct Canada Pension Plan (CPP) contributions from their employees’ pensionable earnings if the employee meets certain conditions;
• Contribute an amount equal to the CPP contributions that were deducted; and
• Remit both amounts.

These obligations end when the employee reaches the maximum contribution for the year.

On January 31, 2024, the Puerto Rico Department of the Treasury issued Internal Revenue Circular Letter No. 24-01 (CL IR 24-01) announcing the applicable 2024 limits for Puerto Rico qualified retirement plans.

Libby Henninger weighs in on several wage and hour bills that will be prevalent in the next six months.

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Alyesha Dotson says the Supreme Court’s upcoming decision on whether to overrule a 2003 decision that upheld affirmative action in student admissions won’t set new precedent for employers, but may have repercussions in how diversity, equity and inclusion programming is conducted moving forward.

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UPDATE: On March 21, 2024, Ontario’s Bill 149 - Working for Workers Four Act, 2024 received Royal Assent. The amendments to the ESA made by Bill 149 came into force on the day it received Royal Assent, with the following exceptions:

The federal government, states, counties, and cities were active again this year passing workplace legislation intended for the most part to protect employees, creating new compliance obligations for employers. Littler’s Workplace Policy Institute (WPI) has been tracking these laws as they worked their way through the legislative and regulatory processes required for these changes to go into effect. Below is our annual summary of new laws and regulations employers will have to take into account in the first quarter of 2024.

On November 24, 2022, Bill 41 – 2022: Workers Compensation Amendment Act (No. 2), 2022 (Bill 41), which introduced changes to British Columbia’s Workers Compensation Act, received Royal Assent. Effective January 1, 2024, Bill 41 imposes certain duties on employers and employees following a workplace injury.

(November 16, 2023) – Littler, the world’s largest employment and labor law practice representing management, is pleased to announce that attorneys in its Colombia, Portugal, Puerto Rico and Spain offices have been recognized in the 2024 edition of Best Lawyers^®.

The individual attorneys that were recognized include the following:

(December 1, 2023) – Littler, the world’s largest employment and labor law practice representing management, earned the top score of 100 on the Human Rights Campaign Foundation’s 2023-2024 Corporate Equality Index (CEI) for the 15th consecutive year. The firm joins the ranks of 545 major U.S. businesses who also earned top marks in this year’s benchmarking survey and report, which measures corporate policies and practices related to LGBTQ+ workplace equality.

MEXICO (December 7, 2023) – Littler, the world’s largest employment and labor law practice representing management, is pleased to announce that attorneys in its Mexico offices have been recognized in the 2024 edition of Best Lawyers^®.

The individual attorneys that were acknowledged include:

NEW HAVEN, Conn. (January 4, 2024) – Littler, the world’s largest employment and labor law practice representing management, has appointed Paula Anthony as office managing shareholder (OMS) of the firm’s New Haven, Connecticut office, effective January 1, 2024. Anthony succeeds Lori Alexander who will be stepping down to continue to focus on her full-time litigation and advice practice.

(January 24, 2024) – Littler, the world’s largest employment and labor law practice representing management, has elected five new members to its 2024 board of directors: William Anthony (New York), Kristine Grady Derewicz (Philadelphia), Danielle Herring (Houston), Charlotte Main (Atlanta) and Stephan Swinkels (Amsterdam). Additionally, Michael Wilder has been reelected as board chair.

(April 3, 2024) – Three attorneys from Littler, the world’s largest employment and labor law practice representing management, have been selected for the 2024 Leadership Council on Legal Diversity (LCLD) Fellows and Pathfinders programs. Shareholder Karimah J. Lamar (San Diego) will serve in the 2024 LCLD fellows class, and Associates Warsame Y.