Many Large Employers in France to Pay “Exceptional Purchasing Power Bonus”

In response to the yellow vests movement (mouvement des gilets jaunes), which calls for measures to increase purchasing power of France’s working class, a law adopted on December 24, 2018, which was then clarified in two government circulars (Circ. DSS/5B/2019/29, dated February 6, 2019) recently introduced an “exceptional purchasing power bonus.”

What Manufacturers Need to Know About Labor and Employment Law in Canada

Manufacturers in Canada face a labor and employment environment that is much more employee and union-friendly than the United States. That said, a sophisticated manufacturing employer that is educated, strategic, and proactive about managing its plant can find itself with a competitive business advantage. Here are just a few of the “Need to Knows” for manufacturers that are presently doing business or thinking about doing business in the Great White North.

Mexican National Commission on Minimum Wages Approves an Increase to the 2019 Daily General Minimum Wage and Further Establishes Two Different Geographic Areas for Its Application

In December 2018, the Mexican National Commission on Minimum Wages (Comisión Nacional de los Salarios Mínimos, or CONASAMI) issued a resolution to increase the daily general minimum wage (DGMW) beginning on January 1, 2019.

German Federal Labor Court Rules Limitation Periods in Employment Contracts That Do Not Explicitly Exclude the Minimum Wage Are Ineffective

The questions of whether limitation periods in employment contracts must expressly exclude claims to the statutory minimum wage and whether limitation/forfeiture clauses in employment contracts without such an exception are ineffective in their entirety or only partially with regard to minimum wage claims are especially important in practice.

5 Common Issues Multinational Employers May Encounter When Implementing Leave Policies

For the purposes of talent acquisition and retention, multinational employers with U.S. parental leave policies may wish to roll out the exact same policies at all locations. However, this can easily turn into a tale of “no good deed goes unpunished” because certain provisions may run afoul of local laws and customs or inadvertently grant additional benefits.

Navigating Canada’s New Cannabis Law—Don’t Let an Employee’s Immigration Status Go Up in Smoke

On October 17, 2018, Canada’s federal Cannabis Act went into effect, legalizing the use and possession of a limited amount of marijuana for adults over the age of 18. The new law makes good on a campaign promise by Prime Minister Justin Trudeau and makes Canada the second country to legalize marijuana use on a national basis. It is intended to make Canada’s marijuana industry safer by keeping the drug out of the hands of kids and steering profits away from criminals. This newfound freedom (and tax revenue), however, may come at a cost to those trying to cross the border into the United States, where marijuana is still illegal under federal law.

Tax Treatment of Employer-Provided Fringe Benefits for International Assignees

The Internal Revenue Service (IRS) recently clarified its position on two fringe benefits provided to employees on global assignments: tax equalization services and tax return preparation services. Memorandum Number 201810007 from the IRS’s Office of Chief Counsel (OCC), released on March 9, 2018, concerned a large American company employing thousands of employees globally.

Parent Company Liability in French Redundancy Cases

Although the Cour de cassation (France’s Supreme Court) still limits the application of the concept of “co-employment” between parent companies and their subsidiaries to exceptional cases, its rulings do not preclude a finding of liability on the part of a parent company when it has placed its subsidiary in increased difficulty.