Determining whether employees are exempt from overtime requirements under California law is more difficult than determining their status under federal law. Under federal law, exempt status depends on an employee’s primary duty and the time spent performing that duty is not dispositive. But California uses a “primarily engaged” test where how the employees spend their time is entirely dispositive. So the question becomes whether the employees spend more than half their time performing duties […]

BUDGET 2015

The Minister for Finance confirmed in his budget speech that the 0.6% Pension Levy will not apply beyond the end of 2014. The additional 0.15% pension levy introduced for 2014 and 2015 will expire as provided in legislation at the end of 2015.

It has been estimated that €2.3 billion has been paid in levies by pension schemes since 2011.

The ending of the pension levies is an opportunity for trustees and employees, who have […]