Employee benefit plans do not always operate on a 12-month cycle. New plans, terminated plans, mergers, or fiscal year changes all can result in a short plan year. In these situations, the Short Plan Year Rule under the Employee Retirement Income Security Act of 1974 (ERISA) can provide meaningful relief by allowing sponsors to defer […]
The United Arab Emirates (UAE) has enacted substantial reforms to the Nafis (meaning “to compete” in Arabic) programme, part of the «Projects of the 50.» The reforms include the removal of child allowance caps, new and expanded salary support schemes for Emiratis in the private sector, and extended coverage for Emirati mothers and families. These […]
The UK Government is introducing a statutory day-one right to Bereavement Leave, providing employees with a legal entitlement to take time away from work following a loss. On 22 September 2026 the UK Government published its response to the consultation on the new right («Response»), confirming key aspects of the new entitlement including eligibility, timing […]
New changes and challenges for employers and payroll tax professionals. This Alert highlights a few recent developments in Employment Tax related to federal withholding and reporting requirements for state PFML programs, considerations for employers that are facing a 27-pay period year, and additional guidance from the IRS on the qualified overtime compensation deduction. Accede […]
The Ministry of Finance (“MoF”) issued a draft Decree on 27 March 2026 seeking public feedback on the implementation of the new PIT Law No. 109/2025/QH15. The new PIT Law was approved by the National Assembly on 10 December 2025 and will take effect from 1 July 2026, but certain provisions relating to business income […]
Independent contractors are an important part of many businesses. As of 2022, there were 31.9 million contractors in the US. However, qualified independent contractors are located worldwide, so you don’t even have to stay within the US when expanding internationally Accede al recurso completo Fuente: Remote
GLP-1 medicines for weight loss are increasingly popular in the U.S., prompting employers to consider coverage for employees. While not as common yet globally, GLP-1s spark a broader discussion around using data and analytics to identify health risks and address obesity as a disease. Accede al recurso completo Fuente: Aon
Amid rising costs and a desire for more health data insights, companies are increasingly turning toward captive arrangements for their employee benefits. Here are the drivers of this movement, and how employers can decide if a captive is right for their employee benefits. Accede al recurso completo Fuente: Aon
This Legal – Forensics Newsletter emphasizes the growing role of whistleblowing in modern governance and compliance frameworks, and highlights key considerations for organizations operating in Vietnam. This is the second article in our in-depth whistleblowing series, with future articles exploring related legal, compliance and personal data protection considerations. Accede al recurso completo Fuente: EY
Stress has become one of the most pervasive and costly challenges facing today’s global workforce. As organisations navigate economic uncertainty, rapid technological change, and increasingly complex ways of working, employees across regions are reporting heightened pressure — at work and beyond. As a global healthcare insurer working closely with employers, we see firsthand how workplace […]