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La Cour suprême du Canada tranche : les cadres ne pourront se syndiquer au Québec
Le 19 avril dernier, la Cour suprême du Canada a rendu une décision fort attendue en matière de syndicalisation des cadres.
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États-Unis | Publication | October 8, 2020
On September 30, 2020, amendments to the New York City Earned Safe and Sick Time Act (ESSTA) went into effect (the NYC Amendments), which require New York City employers to amend their existing sick leave policies as soon as possible. The NYC Amendments attempt to align the ESSTA more closely with the recently-enacted New York State sick leave law, which also went into effect on September 30, 2020 (though employees do not have the right to use accrued sick leave under the New York State sick leave law until January 1, 2021). For more information about the recent New York State sick leave law, see our prior legal update, Comprehensive New York State paid sick leave law (not specific to COVID) to take effect soon; New York employers should be prepared.
The NYC Amendments make various changes to the ESSTA, including without limitation the following:
One of the requirements of the ESSTA is that covered employers maintain a compliant written safe/sick leave policy. Accordingly, New York City employers must amend their safe/sick leave policies as soon as possible to reflect the changes to the ESSTA made by the NYC Amendments. We continue to await guidance from the New York State Department of Labor on whether a written sick leave policy will be a requirement of the New York State sick leave law.
Further, New York City covered employers should make sure that they promptly comply with the requirement to disclose to employees accrued and used safe/sick time on employee pay stubs and/or payroll statements. To the extent an employer outsources its payroll, the employer should reach out to its payroll provider to ensure compliance with this new requirement.
We would be happy to assist you with revising your company's safe/sick leave policy to comply with the ESSTA as revised by the NYC Amendments and/or to answer any questions that you have regarding the New York State and New York City sick leave laws.
Publication
Le 19 avril dernier, la Cour suprême du Canada a rendu une décision fort attendue en matière de syndicalisation des cadres.
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Le budget 2024 propose d’élargir la portée de certains pouvoirs permettant à l’ARC de demander des renseignements aux contribuables tout en prévoyant de nouvelles conséquences pour les contribuables contrevenants.
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L'impôt minimum de remplacement (IMR) est un impôt sur le revenu additionnel prévu dans la Loi de l’impôt sur le revenu (Canada) (la « Loi ») auquel sont assujettis les particuliers et certaines fiducies qui pourraient autrement avoir recours à certaines déductions et exemptions et à certains crédits pour réduire leur impôt sur le revenu fédéral canadien régulier.
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