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New Zealand: Tax Authority Rules That Salaries Paid in Cryptoassets Are Subject to Tax

(Sept. 5, 2019) On June 27, 2019, New Zealand’s tax authority, the Inland Revenue Department (IRD), issued a binding public ruling (BR Pub 19/01) applicable to the payment of remuneration to employees using “crypto-assets.” A further ruling (BR Pub 19/02) relates to the use of crypto-assets to pay employee bonuses. The rulings were to come […]

Peru: Paid Leave for Caretakers of the Disabled Implemented

(July 29, 2019) On July 8, 2019, Peru’s Ministry of Labor and Employment Promotion (Ministerio de Trabajo y Promotion del Empleo) issued Supreme Decree No. 009-2019-TR, granting public and private employees the right to take paid leave to care for disabled persons under their care. (Decreto Supremo 009-2019-TR, Concede el Derecho de Licencia al Trabajador […]

European Union: New Directive on Work-Life Balance for Parents and Caregivers

(July 29, 2019) On July 12, 2019, the European Union (EU) published a Directive on Work-Life Balance for Parents and Carers in the Official Journal of the European Union (O.J.). (Directive (EU) 2019/1158 of the European Parliament and of the Council of 20 June 2019 on Work-Life Balance for Parents and Carers and Repealing Council […]

Australia: Employment Watchdog Finds Uber Drivers Are Not Employees

(July 5, 2019) On June 7, 2019, Australia’s Fair Work Ombudsman issued a statement setting out the findings of its investigation into whether Uber Australia Pty Ltd drivers are in an employment relationship with the company under the Fair Work Act 2009 (Cth). The Fair Work Ombudsman is an independent statutory office, established by the […]

Switzerland: Parliament Takes Significant Step Toward Adopting Paid Paternity Leave

(July 3, 2019) On June 20, 2019, the Swiss Federal Assembly (Bundesversammlung), the Swiss parliament, took a significant step toward adopting paid paternity leave provisions. The Swiss Council of States (Ständerat), the upper chamber of parliament, agreed to a parliamentary initiative that would introduce two weeks of paid paternity leave. (Parlamentarische Initiative SGK-SR. Indirekter Gegenentwurf […]

Italy: New Law Amends Rules on Fixed-Term Employment Contracts, Delocalization of Companies, and Determining Taxpayer Income

(Aug. 30, 2018) On July 14, 2018, a new law amending rules on fixed-term employment contracts entered into force in Italy. (Decree Law No. 87 of July 12, 2018, Urgent Provisions for the Dignity of Workers and Companies) (D.L. No. 87), GAZZETTA UFFICIALE (G.U.), July 13, 2018 (in Italian), G.U. website.) Covered Contracts The new […]

South Korea: Labor Standards Law Amended to Limit Workweek

(May 18, 2018) On March 20, 2018, the President of South Korea promulgated an amendment to the country’s 1997 Labor Standards Act. The amendment had been passed by the National Assembly on February 27, 2018. (Labor Standards Act, Act No. 5309, Mar. 13, 1997, amended by Act No. 15513, Mar. 20, 2018 (in Korean).) The […]

Germany: Companies May Exclude Spouses Who Are More than 15 Years Younger than the Deceased from Survivors’ Benefits

(Apr. 25, 2018) In a decision published on April 11, 2018, the German Federal Labor Court (Bundesarbeitsgericht, BAG) ruled that a clause in an occupational pension agreement that excludes from survivors’ benefits spouses who are more than 15 years younger than the deceased former employee does not constitute discrimination on the grounds of age. (BAG, […]

Mexico: Foreign Service Law Reformed

(Mar. 28, 2018) In a plenary session on March 22, 2018, all 337 members of the Lower House of the Mexican Congress (Cámara de Diputados) voted to approve various reforms to the Mexican Foreign Service Law, which seeks to improve the working conditions of state workers abroad.  (Horacio Jiménez & Alejandra Canchola, Cámara de diputados […]