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.

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 Massachusetts Department of Family and Medical Leave (Department) just announced the 2025 weekly benefit amount and contribution rates for both employers and employees under the state’s Paid Family and Medical Leave benefit program, which is funded through a payroll tax.

Bradford Kelley and Mike Paglialonga explain the basics of wage and hour laws and why it’s critical for business owners to ensure their business complies with federal, state and local laws and regulations.

American Drycleaner

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

Law360 Employment Authority

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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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Natasha Jenkins’ alma mater profiles her and her roles at Littler and as the president of Illinois’ Cook County Bar Association (CCBA). 

The Spectator

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In the midst of declining infection rates and increasing debate over mask and vaccine mandates, on February 7, 2022, Sangamon County Circuit Court Judge Raylene DeWitte Grischow temporarily enjoined COVID-19 mitigation measure mandates that had been imposed by order of Governor Pritzker and related administrative agency rules, affecting nearly 170 school districts. Echoing the concern expressed by the Eleventh Circuit, in its December 2021 Georgia v.

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

Jim Paretti says two U.S. Supreme Court rulings on discrimination law that changed how employers evaluate religious accommodation requests and ended affirmative action in higher education will affect employers for years to come.

Law360 Employment Authority

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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:

Rhonda B. Levy and Monty Verlint explain Ontario's Bill 79, Working for Workers Act, 2023.

SHRM Online

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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.

Maryland’s Occupational Safety and Health (MOSH) Division of Labor and Industry recently announced its publication of the Heat Illness Prevention Standard as a final regulation in the September 20, 2024, edition of the Maryland Register. Effective September 30, 2024, the final regulation—which creates obligations for Maryland employers to protect their employees against heat hazards—will be published in the Code of Maryland Regulations (COMAR) under chapter 09.12.32 Heat Stress Standards.

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.

The Internal Revenue Services (IRS) has announced a delay in beginning a comprehensive employment tax audit program originally scheduled for November 2009 but now scheduled to begin February 2010. In February, the IRS will launch its latest National Research Program (NRP). This NRP will be focused on conducting detailed employment taxes examinations. Approximately 6,000 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.

On page 54, Eric Stevens urges bank executives to begin preparing now for changes to employee data reporting in 2018 by the Equal Employment Opportunity Commission.  

The Tennessee Banker

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(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.

NASHVILLE, Tenn. (June 4, 2024) – Bruce Buchanan, an attorney in the Nashville office of Littler, the world’s largest employment and labor law practice representing management, has published the 2024 edition of The I-9 and E-Verify Handbook, along with co-author Greg Siskind of Siskind Susser, PC.

(June 6, 2024) – Littler, the world’s largest employment and labor law practice representing management, and its attorneys have again been recognized by Chambers and Partners in its Chambers USA 2024 guide. Based on in-depth market analysis and independent study, the Chambers USA guide ranks the leading lawyers and law firms across all 50 states and Washington, D.C., covering hundreds of practice areas.

(June 21, 2024) – Littler, the world’s largest employment and labor law practice representing management, and its attorneys have been featured in the 2025 editions of Best Lawyers^® in France, Germany, Italy and the United Kingdom.

The individual attorneys that were listed include the following: