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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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Littler Mendelson PC | USA | 31 Aug 2020

Treasury Department issues guidance on payroll tax deferral

On August 28, 2020, the U.S. Department of the Treasury issued guidance for employers with respect to the deferral of the employee portion of certain…
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Eversheds Sutherland (US) LLP | USA | 31 Aug 2020

IRS gets to the point in brief payroll tax deferral guidance

On August 28, the IRS issued Notice 2020-65 on the deferral of employee payroll tax obligations, as originally described in the Trump Administration’s…
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Loyens & Loeff | Belgium | 2 Jul 2020

COVID-19 measure: Partial exemption from payment of payroll taxes

A Bill of 25 June 2020 aims to introduce a new system of (partial) exemption from payment to the Belgian Treasury of withheld payroll taxes, in order…
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