The Government of India (“GoI”) had implemented the four Labour Codes—the Code on Wages, 2019, Code on Social Security, 2020, Occupational Safety, Health and Working Conditions Code, 2020 and the Industrial Relations Code, 2020—effective on 21 November 2025. Accede al recurso completo Fuente:KPMG
In the case of Pradeep Narasimhan,1 the Bangalore Bench of the Income-tax Appellate Tribunal (‘the Tribunal’) analysed dual residency under the India-Kazakhstan tax treaty (the “India-Kazakhstan Treaty”) and reiterated that the Income-tax Act, 1961 (the “1961 Act”) does not recognise split residential status for a part of a financial year (FY). Accede al recurso […]
As part of the transition to the new Income-tax Act, 2025, the Central Board of Direct Tax (CBDT) notified on 20 March 2026 that the Income-tax Rules, 2026 (Rules 2026) will come into force from 1 April 2026. Accede al recurso completo Fuente: Vialto Partners
A recently enacted law in California makes some changes that could impact employers using relocation repayment agreements. Here are essential things to know. Accede al recurso completo Fuente: Sterling Lexicon
For employers, early diagnosis is no longer just a clinical consideration; it is a strategic lever for managing workforce risk. Rising healthcare costs, increased incidence of chronic conditions, and growing expectations for preventive care are making earlier detection critical to supporting employee health, productivity, and long-term cost control. Accede al recurso completo Fuente: Cigna […]
Ask HR teams where their software came from and the answer has almost always been the same: they bought it.A vendor decided what the product could do. The customer made that process work for their needs. Remote’s latest survey suggests that dynamic is becoming a thing of the past.In the past 12 months, 91% of […]
Each year on 1 May, several countries mark International Labour Day, recognising the contributions of workers worldwide. While often linked to a statutory day of rest, its date, legal status and protections vary. Below, our experts consider the implications for employers when asking employees to work on a public holiday. Accede al recurso completo […]
The Irish Revenue Commissioners recently published their headline results for 2025 ahead of the release of the full annual report for the year. The figures give some important insights on the levels of voluntary compliance being achieved through its broad activities, as well as the impact of interventions under the Compliance Intervention Framework (CIF). […]
In response to delays in Irish Residence Permit renewals, Ireland has introduced an interim Notice to Employers. Some renewal categories are experiencing processing times exceeding 17 weeks at Dublin’s Burgh Quay office. This temporary measure, which will be in place until August 31, 2026, allows certain employees to continue living and working under their current […]
The IRS recently issued guidance (Notice 2026-28 (PDF – 126.59KB)) in the form of seven Q&As on the employer credit for paid family and medical leave (FML) under Section 45S, as amended by the One Big Beautiful Bill Act (OBBBA). Section 45S was originally added by the Tax Cuts and Jobs Act of 2017 (TCJA) […]