A new General Labor Law (NGLL) was enacted by Law No. 12/23, of 27 December 2023, which came into force on March 26, 2024.The NGLL repealed the former General Labor Law (approved by Law No. 7/15, of June 15, 2015),...more
The Global Guide Quarterly (GGQ) is a newsletter Littler publishes on a quarterly basis to provide a general update on global labor and employment (L&E) law developments in key countries in the American, EMEA, and APAC...more
On December 14, 2022, the U.S. Department of Labor (DOL) and the Internal Revenue Service (IRS) signed and published a Memorandum of Understanding for Employment Tax Referrals (the “MOU”). The MOU establishes a system for...more
12/28/2022
/ Corporate Counsel ,
Department of Labor (DOL) ,
Employer Liability Issues ,
Gig Economy ,
Independent Contractors ,
IRS ,
Memorandum of Understanding ,
Misclassification ,
Tax Liability ,
Tax Penalties ,
Wage and Hour
Effective October 1, 2021, the New Jersey Division of Taxation (the “NJDT”) ended the temporary relief period with regard to employers’ obligation to withhold income taxes for teleworking employees who work in New Jersey.1 ...more
Dear Littler: You alerted us to some wage & hour and leaves & benefits issues stemming from our “wandering workers” who have scattered across the country during the pandemic, yet continue to work for our Texas-based company....more
Executive Summary -
The COVID-19 pandemic required nearly every employer around the globe to take stock of its workforce, policies and practices, and adapt to a rapidly changing and unpredictable environment. COVID-19...more
The Department of Labor (DOL) recently issued new guidance to states on the Short-Time Compensation (STC) program provisions (also known as “work sharing” or “shared work”) in the Coronavirus Aid, Relief, and Economic...more
In light of the recent coronavirus pandemic, many businesses will inevitably be forced to reduce employees’ hours and thus their compensation. As a result, employees may be eligible to file for partial unemployment benefits....more
Businesses with operations in California have begun to identify options and implement strategies for compliance with Assembly Bill (AB) 5, which imposes the ABC test for identifying whether a worker is an independent...more
10/30/2019
/ 1099s ,
ABC Test ,
Corporate Counsel ,
Corporate Restructuring ,
Employee Definition ,
Employer Liability Issues ,
Employment Tax ,
Freelance Workers ,
Gig Economy ,
Hiring & Firing ,
Income Taxes ,
Independent Contractors ,
IRS ,
Labor Regulations ,
Misclassification ,
Out-of-State Employees ,
Retroactive Application ,
Safe Harbors ,
State and Local Government ,
State Labor Laws ,
Tax Rates ,
Wage and Hour
On Friday, August 30, 2019, the California State Senate Appropriations Committee approved controversial legislation—Assembly Bill 5 (A.B. 5)—that would potentially reclassify millions of independent contractors as “employees”...more
9/4/2019
/ ABC Test ,
Dynamex ,
Employee Definition ,
Employer Liability Issues ,
Freelance Workers ,
Gig Economy ,
Governor Newsom ,
Hiring & Firing ,
Independent Contractors ,
Labor Regulations ,
Legislative Agendas ,
Misclassification ,
Pending Legislation ,
Regulatory Agenda ,
State and Local Government ,
State Labor Laws ,
Wage and Hour
Assembly Bill (AB) 5, currently pending in the California legislature, would impose the “ABC” test on California businesses and workers, dramatically altering the legal standards applied in evaluating whether a worker is an...more
8/9/2019
/ ABC Test ,
Dynamex ,
Employee Definition ,
Employer Liability Issues ,
Gig Economy ,
Hiring & Firing ,
Independent Contractors ,
Legislative Agendas ,
Misclassification ,
Pending Legislation ,
Risk Assessment ,
State Labor Laws ,
Wage and Hour
The United States Department of Labor has provided good news for gig economy employers, telling one unidentified “virtual marketplace” employer that its service providers are properly classified as independent contractors....more
5/6/2019
/ Department of Labor (DOL) ,
Economic Realities Test ,
Employer Liability Issues ,
Fair Labor Standards Act (FLSA) ,
Gig Economy ,
Independent Contractors ,
Misclassification ,
Online Platforms ,
Opinion Letter ,
State Labor Laws ,
Wage and Hour
On March 4, 2019, the U.S. Supreme Court held in BNSF Railway Co. v. Loos that a railroad’s payment to an employee for work time lost due to an on-the-job injury is taxable compensation under the Railroad Retirement Tax Act...more
3/6/2019
/ Appeals ,
Back Pay ,
BNSF Railway ,
BNSF Railway Company v Loos ,
Compensation ,
Employer Liability Issues ,
Federal Employers’ Liability Act (FELA) ,
Lost Wages ,
Non-Taxable Income ,
Railroad Retirement Tax Act (RRTA) ,
Remand ,
Reversal ,
SCOTUS ,
Severance Pay ,
Taxable Income ,
Wage and Hour ,
Workplace Injury
In what has unfortunately become a more frequent occurrence, another surge of wildfires is devastating large swaths of California. The Carr Fire in Shasta County has reportedly destroyed more than 150,000 acres, razed over...more
The California Supreme Court’s adoption of a strict ABC test for purposes of the wage orders is likely to cause significant problems for California businesses that use independent contractors. Of particular concern is the “B”...more
6/11/2018
/ ABC Test ,
CA Supreme Court ,
Employee Definition ,
Employer Liability Issues ,
Employment Litigation ,
Gig Economy ,
Hiring & Firing ,
Independent Contractors ,
Misclassification ,
Risk Assessment ,
State and Local Government ,
State Labor Laws ,
Wage and Hour
While parts of Northern California are still reeling from damaging wildfires there two months ago, multiple fires are currently threatening Santa Barbara/Ventura, Los Angeles and Northern San Diego Counties. Fueled by high...more
12/13/2017
/ First Responders ,
Layoff Notices ,
Leave of Absence ,
Natural Disasters ,
Paid Time Off (PTO) ,
Telecommuting ,
Unemployment Benefits ,
Wage and Hour ,
Wages ,
WARN Act ,
Wildfires
Dear Littler: I’m in charge of our company’s party-planning committee, but I’m ready to give up my title as Head Elf. We’re working on choosing gifts for employees, and we’d like to raffle off nice prizes for employees and...more
In a short published opinion, the U.S. Court of Appeals for the Ninth Circuit sided with the Third, Seventh and Tenth Circuits, and split with the D.C. Circuit, over whether a federal district court may award a “tax...more
On July 14, 2017, an administrative law judge issued a 43-page set of recommendations and order (“Order”) on the Office of Federal Contract Compliance Programs’ (“OFCCP”) data requests issued to Google, significantly...more
7/19/2017
/ Administrative Law Judge (ALJ) ,
Audits ,
Department of Labor (DOL) ,
Discrimination ,
Federal Contractors ,
Fourth Amendment ,
Gender-Based Pay Discrimination ,
General Services Administration (GSA) ,
Google ,
Information Requests ,
OFCCP ,
Pay Gap ,
Search & Seizure ,
Wage and Hour
The twin forces of technology and globalization are reinventing and redefining the workplace and the way work is performed. The workplace automation of the last century is rapidly being augmented and replaced by intelligent...more
8/5/2016
/ ADEA ,
Americans with Disabilities Act (ADA) ,
Anti-Discrimination Policies ,
Artificial Intelligence ,
Automation Systems ,
Collective Bargaining ,
Collective Bargaining Agreements (CBA) ,
Disability ,
Doffing ,
Donning ,
Extraterritoriality Rules ,
Independent Contractors ,
Misclassification ,
NLRA ,
NLRB ,
On-Call Employees ,
OSHA ,
Popular ,
Privacy Concerns ,
Robotics ,
Section 7 ,
Severance Agreements ,
Technology ,
Unions ,
Wage and Hour ,
WARN Act ,
Wearable Technology
On June 15, 2016, the New York State Department of Labor (“NYSDOL”) published a proposed rule governing the permissible methods for an employer in New York to pay wages to employees. The most radical change is that all...more
On June 26, 2015, a California appellate court rendered a precedential opinion that should hopefully put to rest the issue of whether an employer must withhold taxes on settlements or judgments made to former employees in...more
7/8/2015
/ Costco ,
FICA Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Lost Wages ,
NLRA ,
Settlement ,
Social Security Act ,
United Airlines ,
Wage and Hour ,
Withholding Requirements ,
Withholding Tax
In This Report:
- Explanation And Scope Of This Preliminary Littler Report
- Introduction
- Workplace LAW Challenges And Solutions
- A. Human Displacement
- B. Union And Non-Union...more