The U.S. Department of the Treasury has released a document to explain the revenue proposals included in President Biden’s FY 2023 proposed Budget.

In March, the UK government announced changes to the tax regime surrounding pensions as part of the annual Budget.

In this piece, we take a deep dive into what these changes are, who they affect, what employers should be doing in response and ask: is this really a big deal?

What is changing?

In an opinion issued on June 20, 2023, the United States Court of Federal Claims reminded taxpayers that they must obtain a certificate of coverage in order to claim an exemption from Social Security and Medicare taxes (FICA) under a totalization agreement.

Dear Littler,

We are a small company based in Milwaukee, Wisconsin that allowed some of our employees to work remotely during the pandemic. When we recently announced our plans to call employees back to home base in Milwaukee, we received feedback that some employees did not plan to come back—they want to continue working remotely. We anticipated this, and we’re working with them to navigate their individual situations, but we were surprised to learn that some of our employees have actually relocated to different states!

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.

We recently reported on the saga that followed the Constitutional Court's ruling of February 8, 2024 on the conditions for applying the partial exemption from payment of withholding tax for employers organizing shift work (CIR/92, art. 275/5). 

The ruling of February 8, 2024, had given rise to fears among many employers whose successive shifts fluctuate in size that they would simply lose the tax advantage, which can represent a reduction of 10 to 15% in the wage costs associated with shift workers. 

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

Wolters Kluwer

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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”).

Jim Paretti offers his opinion on how things have gone in interactions with the U.S. Equal Employment Opportunity Commission during the pandemic.

Law360 Employment Authority

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In Aponte Valentín v. Pfizer Pharmaceuticals, CC-2018-748,¹ the Puerto Rico Supreme Court reinforced the strong public policy favoring arbitration agreements in Puerto Rico, validating continued employment as implicit consent for such agreements.

On April 4, 2022, in Fraser Health Authority v British Columbia General Employees’ Union, 2022 CanLII 25560, Arbitrator Koml Kandola of the British Columbia Labour Relations Board dismissed the union’s grievance respecting the dismissal of the grievor because she was ineligible to work under the order issued b

Jay Inman says that vital industries, including healthcare, hospitality and manufacturing, will continue to see significant workplace changes in 2023.

The Lane Report

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Angel Valverde presents issues for development of international arbitration in the U.S., as there are no visas that specifically allow a foreign national to be employed as an arbitrator, attorney or expert witness in an arbitration proceeding.

International Law Quarterly

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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 August 2, 2021, Denver, Colorado Mayor Michael B. Hancock announced that all city employees, as well as private-sector workers in certain “high-risk” settings, must be fully vaccinated against COVID-19 by September 30, 2021. After September 30, unvaccinated individuals covered by this mandate will not be permitted to work onsite or in the field. In order to meet this September 30 deadline, employees covered by this requirement must receive their final doses of the vaccine by September 15.

Who is Affected by the Vaccine Mandate?

David Gartenberg and Danielle Van Katwyk examine a new vaccine mandate in Denver and explain what it means for Colorado employers.

SHRM Online

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In celebration of the 50th anniversary of Title IX of the Education Amendments of 1972 (Title IX), on June 23, 2022, the U.S.

National Labor Relations Board (NLRB) General Counsel (GC) Jennifer Abruzzo filed a long-anticipated complaint on May 18, 2023 against the University of Southern California (USC), the Pac-12 Conference, and the National Collegiate Athletic Association (NCAA), alleging that their failure to use the term “employee” to refer to student-athletes in the university’s student athlete handbook and related social media policies intentionally discourages student athletes from exercising their alleged Section 7 rights as employees under the National Labor Relations Act (NLRA).

On July 12, 2023, the U.S. Department of Homeland Security (DHS) updated the STEM Designated Degree Program List by adding eight new qualifying fields of study. The Program List is generally used to determine whether a degree completed by an F-1 nonimmigrant student qualifies as a science, technology, engineering, or mathematics (STEM) degree as determined by DHS.

On February 5, 2024, the NLRB’s Regional Director for Region 1, Laura Sacks, issued a written decision finding that Dartmouth’s men’s basketball players are employees under the National Labor Relations Act. Based on their status as employees, Regional Director Sacks found, Dartmouth’s men’s basketball players are eligible to vote in a union election petitioned for by Local 560 of the Service Employees International Union, a labor union that already represents several other more traditional employee groups at Dartmouth.

Tyler A. Sims disagrees with a National Labor Relations Board (NLRB) regional director’s ruling that men’s college basketball players at Dartmouth College are employees for National Labor Relations Act (NLRA) purposes.

SHRM Online

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On August 9, 2024, the NLRB denied Pardee RAND Graduate School’s (“RAND”) request for review of a regional director’s Decision and Direction of Election (DDE) finding that a petitioned-for unit of graduate policy researchers was an appropriate bargaining unit. The Board found that RAND’s request raised no substantial issue warranting review.

In a significant decision about workplace drug use, the Connecticut Appellate Court backed an employer’s right to terminate a worker who was impaired on the job by medical marijuana. The decision also clarified the factual basis an employer must possess to justify ordering a drug test based on suspicion of impairment.

Update: On June 20, 2024, the Cal/OSHA Standards Board unanimously approved an amended version of the proposed indoor heat illness prevention regulation which specifically excluded the government entities (mainly correctional facilities) whose inclusion had led to the earlier rejection by the Director Finance. The Board also requested that the Office of Administrative Law (OAL) expedite their review and allow the regulation to become effective immediately upon OAL approval.

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Devjani Mishra discusses findings from Littler’s 2024 Annual Employer Survey Report that show an increase in workplace requests for leaves of absence or other accommodations for mental health.

Corporate Counsel

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Bradford Kelley talks about the promise of AI tools to increase worker health and safety in the workplace.

Bloomberg Law

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Felicia Watson discusses three concerns about a proposed OSHA rule that would protect indoor and outdoor workers from heat illness.

SHRM

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Grant Goerke and Jennifer Chierek Znosko discuss a recent federal court decision that agreed an Illinois employer had the right to enforce a zero-tolerance policy on marijuana use.

Westlaw Today

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Rebecca Goldstein and Matthew Holmes discuss what New York’s Retail Worker Safety Act will mean for retailers and compare it to California’s Workplace Violence Prevention Act.

Chain Store Age

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As part of the Obama administration's commitment to accountability in spending under the American Recovery and Reinvestment Act (ARRA), the federal Office of Federal Contract Compliance Programs (OFCCP) will be tracking its ARRA-related and non-ARRA-related enforcement activities separately and aggressively auditing recipients of ARRA funds.

On July 7, 2009, OFCCP released a new directive that explains the different procedures that will apply in scheduling and conducting compliance evaluations for ARRA-funded contractors versus other federal contractors.

Jim Paretti talks about submitting workforce data correctly on EEO-1 reports.

SHRM Online

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Jim Paretti said the EEOC’s new guidance explaining the application of Title VII of the Civil Rights Act of 1964 to automated systems that incorporate artificial intelligence in a range of HR-related uses is a wake-up call to employers.

SHRM Online

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