The CARES Act and subsequent COVID-19 legislation created and enhanced the Employee Retention Credit (ERC) as a means of incentivizing employers to keep employees on payroll despite operational challenges. As a result, many employers have already claimed millions of dollars in tax credits through the ERC. Those employers that have not yet claimed any ERC may still do so retroactively by filing amended payroll tax returns for tax years 2020 and 2021. This briefing will review the requirements for eligibility and how to quantify the value of the ERC, and address other payroll tax issues for employers to consider before the end of the year.
Our mock Employment Tribunal will give attendees a flavour of what it would be like in real life. In a role-play scenario, a team of experienced employment barristers (one of whom is a practicing Employment Tribunal judge), together with Ogletree Deakins’ London team, will recreate the workings of a Tribunal in a safe and non-critical environment where attendees can raise questions as the event unfolds. You will have an opportunity to understand the procedure of giving evidence, cross-examination, and re-examination, to discuss your perceptions of the evidence, and to predict the outcome of the case.