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- Netherlands - May 2019Dutch minimum wage applies to crew on ships with Dutch home harbour, Dutch state council rules
On 17 April 2019, the Dutch State Council (Raad van State) ruled that the Dutch Act on Minimum Wages applies to seafarers working on board of harbour tugboats (havensleepboten), provided their home harbour is in the Netherlands.
- UK - March 201910 Considerations for employers ahead of Brexit
Unless there is an agreement to extend the two-year Article 50 period, the UK will be leaving the EU on 29 March 2019.
- UK - March 2019Business Immigration: Opportunities for Overseas Businesses and those wanting to bring in talent to the UK
The UK Government has signalled its intention to make all inward migration to the UK subject to the same Rules.
- Netherlands - March 2019Obligation to report posted employees as of 1 July 2019
The obligation to report any posted employees in the Netherlands will enter into force from 1 July 2019.
- Czech Republic - March 2019Changes impacting employment law in the Czech Republic in 2019
There have been two major changes to Czech Republic employment law proposed for 2019: an increase of the threshold for payment of health insurance, and the proposed amendment to the Opening Hours Act.
- France - March 2019France: A review of 2019’s new wage tax withholding system and its impact for foreign employers
On 1st January 2019, a new wage tax withholding system was implemented in France. This has meant employers are obliged to withhold personal income tax from their employees’ taxable salaries and pay it monthly to the French tax authorities.
- Poland - March 2019Poland: Automatic enrolment for retirement plans - employee capital plans came into force on 1 January 2019
The Employee Capital Plan (PPK), a long-term savings programme to give employees additional security in retirement, generally involves new obligations for employers. The programme, which came into force on 1 January 2019, will also incur additional costs that should be taken into consideration when planning budgets.
- UK - February 2019Immigration in the Brexit scenarios: What could happen?
In light of the UK Government’s recently published guidelines for EU citizens in the case of a no-deal Brexit, Senior Consultant at Abbiss Cadres Jonathan Martin takes a look at the possible options and how immigration may change under each outcome.
- China and Hong Kong - February 2019China: The New Individual Income Tax Law
China’s new Individual Income Tax Law (IIT) came into force as of 1 January 2019. This was passed in an effort to achieve a better income distribution, reduce the tax burden for taxpayers, as well as increasing the domestic consumption and to boost the economy.
- Poland - February 2019Poland: New rights to unionise for non-employees
As of 1 January 2019, a major amendment to the Polish Unions Act allows those working under non-employment arrangements such as civil law contracts or under self-employment are to unionise.
- France - January 2019French president allows tax-exempt bonuses between 11 December 2018 and 31 March 2019
On 24th December 2018 French President Emmanuel Macron passed a law allowing any private employer, including state-owned companies, to pay an exceptional tax-exempt bonus to employees.
- UK - November 2018UK Budget - key takeaways for HR practitioners
On 29 October 2018, the UK Chancellor delivered the 2018 Budget. This article provides an overview of the key developments relevant to HR practitioners.
- France - November 2018Changes to the laws governing posted workers in France
A new law passed in September 2018 made some significant changes to the laws governing the registration and reporting of the international posting of workers in France.
- China and Hong Kong - November 2018Significant changes to the elimination of double taxation in Hong Kong
For the 2018/19 tax year ending 31 March 2019 there are significant changes to claiming relief from double taxation for salaried tax payers.
- China & Hong Kong - November 2018Proposed changes to Chinese income tax laws have a significant impact on both foreign and local employees
A draft amendment on the PRC Individual Income Tax (“IIT”) Law has been released recently for public consultation. The main proposed changes include the following:
- Germany - November 2018New Social Security Contributions
The German Federal Cabinet has published the draft regulation confirming social security contributions for 2019. As provided for in the German Code of Social Law, important social security contribution ceilings are adjusted according to the rise in incomes in the year before last (2017).
- Czech Republic - November 2018Extensive changes impacting employment law in the Czech Republic in 2019
Employers will want to take note of proposed changes to sick leave provisions and extensive amendments of the Czech Labour Code.
- Netherlands - November 2018Dutch Budget 2018 - other tax and social security proposals
The Dutch Government has announced its plans for the tax year 2019 and future years. We examine the issues most relevant to Dutch employers and their employees.
- Netherlands - April 2018Term of validity 30%-ruling reduced from eight to five years
The Dutch government intends to reduce the term of validity of the 30%-ruling from eight to five years as from 1 January 2019. The proposal applies to both new and existing situations. It was accepted by the Cabinet on a proposal from the State Secretary of Finance. Acceptance of the proposal by the Dutch Parliament means that all 30%-rulings that have been ongoing for more than five years on 1 January 2019 will end abruptly.
- Netherlands - November 2017Dutch Budget 2018: new tax rates and bands, changes to the employment status of listed company non-executives, pensionable age change, and promises of clarity on contractor status
The Dutch Government has announced its plans for the tax year 2018 and future years. The issues most relevant to companies employing staff in the Netherlands are as follows.