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Welcome to your weekly update from the A&O Shearman Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. DWP 'actively considering' whether to give a legislative fix...more
Puerto Rico has recently relaxed its requirements for remote work, implementing significant changes. The first set of changes occurred in 2022 with the enactment of Law 52-2022....more
Many countries have special tax regimes designed to attract qualified staff from abroad and we will be covering some of these regimes in a series of articles. The first is Italy – for which see below to discover who can...more
Employees working remotely outside the UK during Covid-19 may create – and may already have created – expensive tax liabilities for themselves and their employers....more
As coronavirus infection rates rise and restrictions tighten across the UK, the UK Chancellor has extended the Job Support Scheme (again). Last week we reported on the extension of the Scheme to businesses legally required to...more
On 24 September 2020 the UK government announced its Job Support Scheme (JSS), which will open on 1 November when the current Job Retention Scheme (JRS) comes to an end. It will run for six months until the end of April 2021....more
Law amendments made recently within the fourth Croatian tax reform have targeted the position of freelancers by introducing stricter requirements over the way they set up their business activities to continue to receive...more
The latest amendments to the Law on Personal Income Tax in December 2019 introduced an obligation to apply and implement the so-called “independence test” for entrepreneurs....more
New Regulation Adopted to Administer Unemployment Insurance - New Regulation or Official Guidance - On November 8, 2018, Puerto Rico’s Department of Labor and Human Resources published the Regulation to Administer the...more