On July 21, 2023, New Jersey Governor Phil Murphy signed Assembly Bill No. S3128/A4694 into law,¹ which implements an aggressive tax treatment of nonresidents who work for New Jersey employers.

In Escano v. Innovative Financial Partners, LLC,¹ a magistrate judge held that the defendants’ decision to withhold funds from a payment required under a settlement agreement when the plaintiff refused to provide a Form W-9 did not violate the agreement.

The IRS recently updated its guidance for completing Form 1099-K, used primarily by “gig” companies providing compensation using payment apps or online marketplaces and for individuals selling goods on online marketplaces such as Etsy. As background, in order to promote greater tax transparency and compliance, in 2008 Congress enacted Internal Revenue Code section 6050W to require that certain “third party network transactions” be reported on the then-new Form 1099-K.

The new tax year is swiftly approaching, along with new statutory rates, limits and changes to employment law in England and Wales that HR practitioners should be aware of. 

Annual rates and limits increases

The usual annual updates to the statutory rates and limits will come into effect in early April 2024.

Here are the key changes:

We recently reported on the saga that followed the Constitutional Court's ruling of February 8, 2024 on the conditions for applying the partial exemption from payment of withholding tax for employers organizing shift work (CIR/92, art. 275/5). 

The ruling of February 8, 2024, had given rise to fears among many employers whose successive shifts fluctuate in size that they would simply lose the tax advantage, which can represent a reduction of 10 to 15% in the wage costs associated with shift workers. 

Sarah Bryan Fask says a decision clarifying when employers can exit union-brokered pension plans “potentially opens up the floodgates for a lot of employer uncertainty.”

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Rebecca Goldstein talks about new workplace violence prevention laws in California and New York.

Bloomberg Law

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To support personnel transitioning from the military to the civilian workforce, the U.S. Department of Defense (DOD) in 2011 instituted the SkillBridge internship program, which provides service members with valuable civilian work experience through unpaid internships during their last 180 days of service, while the military continues to pay their wages and full benefits.

Starting in January 2025, California’s Fair Employment & Housing Act (FEHA) will prohibit employers from including a statement in a job advertisement, posting, application, or other material that an applicant must have a driver’s license unless the employer “reasonably” anticipates driving to be an essential job function that cannot be comparably performed by alternative means. The stated purpose of the new FEHA amendment is to help facilitate employment for non-drivers who rely on ride hails, public transportation, biking, and walking as their primary means of transportation.

Kerry E. Notestine, Chad J. Kaldor, Shawn Matthew Clark and Garrick D. Josephs compare and contrast the Maryland WARN Act and its federal counterpart, the Worker Adjustment and Retraining Notification (WARN) Act.

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Bradford Kelley and Britney Torres predict politics in the workplace will remain an issue beyond the election and so California employers need a long-term plan measures for issues that include voter intimidation and discrimination and employees taking time off to vote.

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Bradford J. Kelley and James A. McGehee discuss mandates for employers involved in the SkillBridge internship program, which provides military members with civilian work experience.

Westlaw Today

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Following other states and cities across the nation, California Governor Gavin Newsom signed Senate Bill 988, the Freelance Worker Protection Act (FWPA), into law on September 28, 2024. This new law aims to provide greater protections to freelance workers (e.g., “independent contractors”).

Kerry Notestine, Chad Kaldor, Shawn Matthew Clark and Garrick Josephs discuss the Maryland WARN Act and compares and contrasts it with its federal counterpart, the Worker Adjustment and Retraining Notification (WARN) Act.

Wolters Kluwer

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Jim Paretti offers his opinion on how things have gone in interactions with the U.S. Equal Employment Opportunity Commission during the pandemic.

Law360 Employment Authority

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George Vassos explains new rules that broaden and clarify British Columbia’s ability to investigate employment compliance matters and tighten rules for hiring children younger than 16 years old.

SHRM Online

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Keith A. Jacoby explains what makes Mark Rudy a good mediator.

Daily Journal

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Since late fall 2021, we have seen a steady flow of arbitration awards emerge in Ontario and British Columbia that consider issues relating to mandatory COVID-19 vaccination policies in the unionized workplace. In this Insight, we provide an overview of key trends in these awards.

Rhonda B. Levy and Barry Kuretzky provide an overview of key trends in arbitration awards in Ontario and British Columbia since fall 2021 that have considered issues relating to mandatory COVID-19 vaccination policies in the unionized workplace.

Human Resources Director Canada

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The Human Rights Tribunal of Ontario recently held a preliminary hearing to determine whether allegations made under the Human Rights Code (Code) fell within the exclusive jurisdiction of a labour arbitrator, or whether the Tribunal had concurrent jurisdiction over employment-related human rights matters in a unionized workplace.  

Jay Inman says that vital industries, including healthcare, hospitality and manufacturing, will continue to see significant workplace changes in 2023.

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Jim Paretti says several new bipartisan laws focused on issues women experience in the workplace may move employers to work on preventing instances that would violate the new measures.

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Natasha Jenkins’ alma mater profiles her and her roles at Littler and as the president of Illinois’ Cook County Bar Association (CCBA). 

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Rhonda Levy, Adrian Jakibchuk, Barry Kuretzky and George Vassos comment on an arbitrator’s ruling that federal employers can count employees’ sick leave credits as paid medical leave days under the Canada Labour Code (CLC) if their own program provides “a more favourable benefit” to workers.

Human Resources Director Canada

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William H. Foster and Katie E. Towery examine the impact President Biden’s “America’s Jobs Plan” might have on South Carolina’s growing businesses and workforce. 

Association of Corporate Counsel South Carolina

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In the midst of declining infection rates and increasing debate over mask and vaccine mandates, on February 7, 2022, Sangamon County Circuit Court Judge Raylene DeWitte Grischow temporarily enjoined COVID-19 mitigation measure mandates that had been imposed by order of Governor Pritzker and related administrative agency rules, affecting nearly 170 school districts. Echoing the concern expressed by the Eleventh Circuit, in its December 2021 Georgia v.

The National Institutes of Health (NIH) requires recipient institutions—i.e., any entity receiving funding from the NIH—to have policies that foster a harassment-free environment.

Florida’s most recent anti-“WOKE” legislation places diversity-related work and diversity-focused positions on state campuses under threat.

Name, Image and Likeness (NIL) opportunities have been a hot topic in college sports since the summer of 2021. In July 2021, the NCAA released an Interim NIL Policy. Before then, individual states had passed laws allowing college athletes to enter NIL deals. Florida was one of the earliest states to enact an NIL law. Passed in 2020, it went into effect in July 2021. Recent amendments to Florida’s NIL law will have a substantial impact upon businesses looking to enter NIL deals with athletes at Florida schools and upon Florida schools with intercollegiate athletic programs.

Montana Senate Bill 248 went into effect on June 1, 2023. This law allows student-athletes to earn compensation from Name, Image, and Likeness (NIL) endorsement deals and is part of a trend of NIL legislation being passed by states that allow student-athletes to monetize endorsement deals.

Maryland has enacted a law allowing student-athletes to earn compensation from name, image, and likeness (NIL) endorsement deals. The law, Md. Code Ann., Educ. § 15-131, went into effect on July 1, 2023, and is part of a continuing trend of states implementing legislation allowing student-athletes to monetize endorsements.

Jim Thelen says the Supreme Court’s Harvard/UNC decision does not directly impact employment law but may impact the way the public, employees, the judiciary, government agencies and opposition groups looking for ways to legally challenge such programs and evaluate them going forward.

University Business

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Jim Paretti says two U.S. Supreme Court rulings on discrimination law that changed how employers evaluate religious accommodation requests and ended affirmative action in higher education will affect employers for years to come.

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Since 2006, public employers in New York have been required to implement programs to prevent and minimize workplace violence.¹ Public school employers, including public school districts, New York City public schools, Boards of Cooperative Education Services (BOCES), and County Vocational Education and Extension Boards, were previously exempted from the law.

On February 5, 2024, the NLRB’s Regional Director for Region 1, Laura Sacks, issued a written decision finding that Dartmouth’s men’s basketball players are employees under the National Labor Relations Act. Based on their status as employees, Regional Director Sacks found, Dartmouth’s men’s basketball players are eligible to vote in a union election petitioned for by Local 560 of the Service Employees International Union, a labor union that already represents several other more traditional employee groups at Dartmouth.

On March 14, 2024, a bill to restrict diversity, equity, and inclusion (DEI) practices in Kentucky’s public universities cleared the House by a vote of 68-18.  Senate Bill 6 (An Act Relating to Postsecondary Institutions) is the most recent Stop-“WOKE” legislation aimed at eliminating diversity-related initiatives on state campuses. 

Tyler Sims discusses the potential wage-and-hour implications of Dartmouth College’s men’s basketball team voting to form what may become the NCAA’s first-ever athlete labor union.

HR Dive

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On April 29, 2024, The Honourable Marc Miller, Minister of Immigration, Refugees and Citizenship, announced that effective the fall semester 2024, international students holding a valid study permit will be permitted to work up to 24 hours per week off campus during the school term. The current policy permits international students to work up to only 20 hours per week off campus during the school term.

This change is designed to not only help students gain work experience and offset expenses, but also to address ongoing Canadian labour shortage needs.

UPDATE: On March 21, 2024, Ontario’s Bill 149 - Working for Workers Four Act, 2024 received Royal Assent. The amendments to the ESA made by Bill 149 came into force on the day it received Royal Assent, with the following exceptions:

Alka Ramchandani-Raj talks about California’s SB 553, which represents the nation's first general industry workplace violence prevention safety requirements for employers.

State Net Capitol Journal

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Rhonda B. Levy and Monty Verlint explain Ontario's Bill 79, Working for Workers Act, 2023.

SHRM Online

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As many Washington residents are aware, wildfires, and wildfire smoke, are becoming an increasingly regular occurrence. The increase in wildfires has often led to days—or even weeks—of smoky air throughout the state.

On November 24, 2022, Bill 41 – 2022: Workers Compensation Amendment Act (No. 2), 2022 (Bill 41), which introduced changes to British Columbia’s Workers Compensation Act, received Royal Assent. Effective January 1, 2024, Bill 41 imposes certain duties on employers and employees following a workplace injury.