Changes to the UK’s IR35 regime, also known as the off-payroll working rules, will take effect in April 2026. The regulation continues to play an important role in how businesses engage contractors operating through personal service companies.
Global Developments In Labor & Employment Law
Changes to the UK’s IR35 regime, also known as the off-payroll working rules, will take effect in April 2026. The regulation continues to play an important role in how businesses engage contractors operating through personal service companies.…
On Aug. 30, 2023, the U.S. Department of the Treasury published proposed regulations (Proposed Rules) addressing the prevailing wage and apprenticeship requirements imposed by the Inflation Reduction Act…
Continue Reading Proposed Treasury Rules on Prevailing Wage and Apprenticeship for Clean Energy Credits Incentivize Use of Project Labor AgreementsMarvin A. Kirsner authored an article in Corporate Counsel titled “Sexual Harassment Settlements With Nondisclosure Agreement No Longer Deductible.” The article explores a provision in the new Tax Cuts and
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Continue Reading Sexual Harassment Settlements With Nondisclosure Agreement No Longer Deductible
A provision in the Tax Cuts and Jobs Tax Act will increase the “after-tax cost” for companies to settle “sexual harassment” or “sexual abuse” claims if they wish to maintain
A bill that would simplify state income tax compliance for employers when they send employees on temporary assignment to another state passed the House on Sept. 21. Many state government…
Continue Reading Bill to Simplify State Tax Withholding on Mobile Workers Passes House
The Virginia Department of Taxation recently issued a letter ruling which determined that an employee working from home within the state creates corporate income tax nexus.
Letter Ruling
The Virginia…
Continue Reading Virginia Letter Ruling Finds Nexus Based on Employee Working From Home
For years now, Section 203 of the California Labor Code has required employers to pay a penalty for willful failure to provide a departing employee with their final wages on…
Continue Reading IRS Chief Counsel: CA Waiting Time Penalties Are Not Wages