This year has seen a number of international and regional legislative efforts imposing human rights due diligence and transparency obligations on multinational employers. 

On September 18, 2024, Canada announced that it would impose new language and field of study eligibility requirements on its Post-Graduation Work Permit (PGWP) Program.

Employers with employees in Ontario often ask about legislative requirements under various employment statutes, including mandatory policies, training and postings under the Employment Standards Act, 2000, the Workplace Safety and Insurance Act, 1997, the Occupational Health and Safety Act, the Accessibility for Ontarians with Disabilities Act, 2005, the Pay Equity Act, and the Smoke-Free Ontario Act, 2017.  To make this information conveniently available, the Littler Toronto office assembled these requirements in a single publication. 

Employers subject to provincial legislation (i.e., not federal employers) that have employees in Ontario often ask about legislative requirements under various employment statutes, including mandatory policies, training, postings, and information sheets under the Employment Standards Act, 2000, the Workplace Safety and Insurance Act, 1997, the Occupational Health and Safety Act, the Accessibility for Ontarians with Disabilities Act, 2005, the Pay Equity Act, the Smoke-Free Ontario Act, 2017, the Working for Workers Act, 2021, a

Three years have already passed since the European Union agreed upon Directive 2019/1152 of June 20, 2019, addressing transparent and predictable working conditions in the EU in the area of civil law (Working Conditions Directive).

On April 4, 2022, the U.S. Court of Appeals for the Eighth Circuit joined the Ninth Circuit in holding that a plaintiff lacked Article III standing to prosecute her statutory claims under the Fair Credit Reporting Act (FCRA) in federal court. The Eighth Circuit’s opinion in Schumacher v. SC Data Center, Inc. deepens the split between the circuit courts on standing and increases the chances that the U.S. Supreme Court eventually will have to weigh in on the issue again.

Background: Spokeo and Ramirez

For nearly a decade, Chicago has maintained a “ban-the-box” ordinance restricting employer’s use of criminal records in employment screening. This ordinance largely mirrored the requirements of Illinois’ state-wide Job Opportunities for Qualified Applicants Act (JOQAA), albeit with some important differences.

Rod Fliegel co-authors a report that explains negligent hiring, employers’ risks and how they can protect their company. 

Legal Action Center

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Rod Fliegel says he's seeing an uptick in negligent hiring concerns because of the growth of gig work.

SHRM Online

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Pennsylvania and Philadelphia recently enacted changes that impact employer criminal background screening.

State Law

Enacted on December 14, 2023, and effective February 12, 2024, Pennsylvania’s House Bill No. 689 amends Pennsylvania law relating to the expungement of certain criminal record information and employer immunity when hiring individuals with expunged records. 

Starting after Labor Day, employers with jobs located in the unincorporated areas of the County of Los Angeles, including work-from-home and hybrid positions, must comply with the County’s fair chance hiring ordinance.  The ordinance, which imposes obligations well beyond existing federal and state law, and which extends to con

On November 10, 2021, the IRS released Revenue Procedure 2021-45, which contains its annual inflation adjustments for over 60 tax provisions, including not only individual income tax rates and deductions, but also many employer-provided benefits.

On January 14, 2022, the Puerto Rico Department of the Treasury issued Internal Revenue Circular Letter No. 22-01 (CL IR 22-01) announcing the applicable 2022 limits for Puerto Rico qualified retirement plans.

On June 9, 2022, the Internal Revenue Service issued Announcement 2022-13, increasing the optional standard mileage rate for the final six months of 2022 from 58.5 cents per mile to 62.5 cents per mile.  The new rate will be effective for traveling beginning on July 1, 2022, through December 31, 2022.  The old rate of 58.5 cents per mile will remain in effective through June 30, 2022.

Dear Littler: Considering the recent passage of the federal Speak Out Act limiting the use of pre-dispute nondisclosure and non-disparagement clauses involving sexual assault and sexual harassment claims, what impact will this have on our template releases, separation agreements, and litigation settlement agreements? How do you recommend we revise those documents?

                                         —Revising Releases

Dear Revising,

Since October 1, 2020, Oregon employers have operated under the Workplace Fairness Act (“OWFA”), which restricts employers from including confidentiality, non-disparagement, and no-rehire provisions in settlement agreements and separation agreements unless the employee specifically requests them. In March 2022, Governor Kate Brown signed Senate Bill 1586 into law, which amends the OWFA effective January 1, 2023, and clarifies many of the provisions of the original OWFA.

On December 14, 2022, the U.S. Department of Labor (DOL) and the Internal Revenue Service (IRS) signed and published a Memorandum of Understanding for Employment Tax Referrals (the “MOU”). The MOU establishes a system for referrals from the DOL’s Wage & Hour Division (WHD) to the Small Business/Self Employed Specialty Employment Tax unit (“SB/SE”).

The Puerto Rico Department of the Treasury recently issued Internal Revenue Circular Letter No. 23-01 (CL IR 23-01) announcing the applicable 2023 limits for Puerto Rico qualified retirement plans.

On June 15, 2023, Nevada Governor Joe Lombardo signed SB 290, which requires early wage access (EWA) providers to obtain a license from the Commissioner of Financial Institutions. This is the first EWA law enacted by any state. 

Early Wage Access Generally

Three new rules will take effect this year that alter the overtime wages subject to Alabama withholding tax and employers’ requirements in reporting those newly exempt wages. On October 31, 2023, the Alabama Department of Revenue’s Income Tax Administration issued three final rules that take effect December 3, 2023, and will cover all tax years beginning after December 31, 2023, and ending prior to June 30, 2025.  Notably, the entirety of overtime wages paid to full-time hourly employees will be excluded from Alabama withholding tax.

Janell Ahnert and Tucker Crain discuss new rules in Alabama that change the overtime pay exemption calculation and impart new reporting requirements on Alabama employers through at least June 30, 2025.

SHRM Online

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In Escano v. Innovative Financial Partners, LLC,¹ a magistrate judge held that the defendants’ decision to withhold funds from a payment required under a settlement agreement when the plaintiff refused to provide a Form W-9 did not violate the agreement.

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.

The IRS recently updated its guidance for completing Form 1099-K, used primarily by “gig” companies providing compensation using payment apps or online marketplaces and for individuals selling goods on online marketplaces such as Etsy. As background, in order to promote greater tax transparency and compliance, in 2008 Congress enacted Internal Revenue Code section 6050W to require that certain “third party network transactions” be reported on the then-new Form 1099-K.

The IRS has issued a new fact sheet (FS-2024-22) to address frequently asked questions about educational assistance programs (EAPs), also known as Section 127 plans.¹ EAP plans have been an effective recruitment and retention tool for many employers over the past two decades and remain popular with employees because the payments are tax exempt to employees and tax deductible to employers.

Andrea M. Kirshenbaum discusses how Johnson v. NCAA is noteworthy beyond the realm of college athletics for its expansive discussion of the FLSA.

The Legal Intelligencer

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To support personnel transitioning from the military to the civilian workforce, the U.S. Department of Defense (DOD) in 2011 instituted the SkillBridge internship program, which provides service members with valuable civilian work experience through unpaid internships during their last 180 days of service, while the military continues to pay their wages and full benefits.

Starting in January 2025, California’s Fair Employment & Housing Act (FEHA) will prohibit employers from including a statement in a job advertisement, posting, application, or other material that an applicant must have a driver’s license unless the employer “reasonably” anticipates driving to be an essential job function that cannot be comparably performed by alternative means. The stated purpose of the new FEHA amendment is to help facilitate employment for non-drivers who rely on ride hails, public transportation, biking, and walking as their primary means of transportation.

Adam Fiss and Sebastian Chilco review updates to California’s paid leave law.

Wolters Kluwer

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Bradford J. Kelley and James A. McGehee discuss mandates for employers involved in the SkillBridge internship program, which provides military members with civilian work experience.

Westlaw Today

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Adam Joshua Fiss and Sebastian Chilco discuss a new California law that will eliminate employers’ ability to require employees to use up to two weeks of company-provided vacation before they start receiving paid family leave benefits.

SHRM

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Following other states and cities across the nation, California Governor Gavin Newsom signed Senate Bill 988, the Freelance Worker Protection Act (FWPA), into law on September 28, 2024. This new law aims to provide greater protections to freelance workers (e.g., “independent contractors”).

Employers concerned about the risks and expenses associated with employment litigation have increasingly required their employees to agree to arbitration in the event of a dispute.  Even upon the issuance of the arbitrator’s final decision, however, a court’s intervention may still be necessary.  At the very least, the court can actually enforce an arbitration award, whereas the arbitrator cannot.  Moreover, the losing party in the arbitration may seek to vacate the arbitrator’s decision on limited grounds, or seek further review of the district court’s decision by filing an appeal with th

On July 8, 2022, in Gist v. ZoAn Management, Inc., the Oregon Supreme Court affirmed the decisions of the trial court and court of appeals granting the defendants’ motion to compel arbitration.  The court concluded that because nothing in the arbitration agreement prohibited the plaintiff from being awarded any relief he might be entitled to under Oregon’s wage and hour statutes, the arbitration provision was not unconscionable and therefore enforceable.

Background

Christine Sargent writes about an Oregon Supreme Court case that affirmed the importance of implementing enforceable arbitration agreements.

SHRM Online

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Two days before the United States Supreme Court ruled in Bissonnette v. LePage Bakeries Park St., LLC,¹ that the Federal Arbitration Act’s (FAA) transportation worker exemption (meaning the FAA would not apply) extends beyond the transportation industry, the U.S. Court of Appeals for the Ninth Circuit addressed whether the exemption applies to “contracts of employment” between business entities. In Fli-Lo Falcon, LLC v.

On May 3, Governor Ron DeSantis signed into law SB 2006 (codified as Section 381.00316, Florida Statutes).  The law prevents business entities from requiring that patrons or customers provide documentation certifying COVID-19 vaccination or post-infection recovery to enter or obtain service from a business in Florida. It also prohibits educational institutions from requiring students or residents, and governmental entities from requiring persons, to provide vaccination passports or proof of post-infection recovery.

The National Institutes of Health (NIH) requires recipient institutions—i.e., any entity receiving funding from the NIH—to have policies that foster a harassment-free environment.