UK: Fit For Work – Is It Fit For Purpose?

According to a 2014 report by the Office of National Statistics, in 2013, 131 million working days were lost due to sickness absence in the UK. Although this represents a slight decline in numbers, it still remains disproportionately high. Successive governments have recognised this issue and have sought to take steps to assist employers. In 2010, the traditional GP’s note was replaced with a ‘Statement of Fitness for Work’. The idea behind the statement […]

By | February 17th, 2015 ||

Canada: Administrative Suspension: Paid Or Unpaid?

For a long time, there hasn’t been any debate about an employer’s right to use temporary suspension without pay as a disciplinary measure. There have been many decisions dealing with administrative suspension, however. The question continues to be relevant: can an employer who, to protect his business’s interests, administratively suspends an employee accused of a crime until there is a verdict, avoid the obligation to pay the employee’s salary if the employee remains available […]

By | February 17th, 2015 ||

United States: You're Sick Of Being Warned About Section 409A, But Do You Know About Section 457A?

Most employment lawyers are at least somewhat familiar with the US tax rules on deferred compensation under Section 409A of the US Internal Revenue Code (Section 409A). Many fewer understand the additional rules under Section 457A of the US Internal Revenue Code (the 457A Rules). Those rules apply in addition to Section 409A rules, and they effectively preclude more than a 12-month deferral of vested compensation for many persons subject to US tax who […]

By | February 16th, 2015 ||