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The Upper Tribunal upheld a First Tier Tribunal decision that a project manager was within IR35 as he would have been an employee if he had been engaged directly. The case (Northern Light Solutions Limited v Revenue and Customs [2021] UKUT 134 (TCC)) relates to the pre-6 April 2021 position according to which it was for the contractor to determine whether he was inside or outside IR35.

In our earlier article Making it Mandatory to be Vaccinated Against COVID-19: A Framework for Employers1 (“Article”), we considered the issue of whether employers can require employees to be vaccinated against COVID-19 based on the existing legal framework at the time. Since then, the Ministry of Manpower, National Trades Union Congress and Singapore National Employers Federation released an advisory on 2 July 2021 to clarify the Singapore government’s policy on this issue and to provide guidance to employers regarding COVID-19 vaccination in the employment context (“Advisory”).

As the pandemic alert has been raised to Level 3, companies have upgraded their pandemic countermeasures. Many companies have implemented work-from-home or a remote work plan in response to the pandemic to reduce the potential impact caused by COVID-19 and to ensure continuity of business operations.
One of the critical issues for work-from-home arrangement is how to keep an employee attendance record. According to the latest ruling issued by the Ministry of Labor, companies may follow the ‘Guiding Principles for Employees Work Time Away from the Business Premises’ to determine the working hours and maintain attendance records.

The government has confirmed in its response to its 2019 consultation that it intends to establish a new single enforcement body for employment rights. The new body will enforce breaches in relation to national minimum wage, modern slavery (including modern slavery statements), employment agencies, statutory sick pay and holiday pay for vulnerable workers.