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Lexology PRO | Asia-Pacific, Australia, Global, etc. | 13 Mar 2023

Employment: key updates and developments (7 – 13 Mar)

SVB collapse raises payroll fears for US employers, an Australian business is fined for misclassifying migrant workers, and a UK business is found guilty of corporate manslaughter for H&S failures – plus other key updates.
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Pinsent Masons | United Kingdom | 3 Mar 2023

Hidden IR35 problem for businesses: outsourced suppliers

UK businesses continue to encounter significant compliance challenges when navigating the off-payroll working rules (known as IR35), despite the regime having been introduced almost two years ago. Devising a robust and comprehensive IR35 policy, which deals with contracted out services and includes training for procurement teams and those negotiating service agreements will be key to managing......
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Hall & Wilcox | Australia | 8 Aug 2022

Employee share option plans - the top seven things startup companies should watch out for when making new grants

The start of a financial year is a good time to consider whether to implement an employee incentive arrangement or make new grants under your current…

Brodies LLP | United Kingdom | 27 May 2022

IR35 & off-payroll working: one year on

The IR35 & off-payroll working rules changed in April 2021. One year on from implementation we looked at what the impact has been…
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Wolters Kluwer Asia-Pacific | Australia | 3 May 2022

Victorian Budget 2022-23

From 1 July 2023, gambling tax rates will be equalised for all electronic machine operators. Electronic gaming machines operated by the casino…
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Wolters Kluwer Asia-Pacific | Australia | 9 Jun 2021

Payroll tax (NSW): committee recommends wage theft be criminalised

A NSW parliamentary committee has recommended that legislation be passed to criminalise wage theft.…
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Saiber LLC | USA | 11 Jan 2021

The Impact of the Consolidated Appropriations Act, 2021 on COVID-19 Leave

The Consolidated Appropriations Act, 2021, which was signed into law on December 27, 2020, includes amendments to the Families First Coronavirus…
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Lane Powell PC | USA | 12 Nov 2020

Portland, Oregon Area Voters Approve County Personal Income Tax and Reject Proposed Payroll Tax

On November 3, Portland area voters approved a graduated personal income tax but rejected a payroll tax that would have been imposed on area…
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Perlman & Perlman LLP | USA | 1 Oct 2020

Employee Payroll Tax Deferral Causes Confusion and Uncertainty for Employers

On August 8, 2020, President Trump sent a memorandum to the U.S. Treasury Department, directing the Secretary of the Treasury to defer the withholding…
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FisherBroyles LLP | USA | 14 Sep 2020

U.S. Employers Beware - Payroll Taxes Are Deferred, Not Cancelled

On August 8, 2020, President Trump issued a Presidential Memorandum (the “Memo”) directing the Secretary of the Treasury to use his authority…
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