Due to the COVID-19 pandemic, many companies have experienced a reduction in their workload and have had to temporarily lay off employees. However, it can be difficult for employers and employees to stay up to date with the rules on temporary lay-offs. This article highlights the key terms and procedural rules relating to temporary lay-offs, providing an overview of the current rules and proposed changes.
The government has made several changes to the regulations concerning the reporting and taxation of benefits in kind. The changes aim to simplify how employers apply the regulations in practice. Previously, gifts from employers were tax free only when they were part of the company's general scheme; however, this requirement has been repealed. The government has also decided that influenza and COVID-19 vaccines covered by employers will be tax free from 2021.
As part of the COVID-19 crisis package, the government has proposed to extend the schemes for sickness benefits, the jobseekers' work assessment allowance, unemployment benefits and employers' expenses relating to foreign nationals' entry quarantine and employees' quarantine hotel stays.
The government has proposed to extend until 1 July 2021 both the period in which the increased daily unemployment benefit rate applies and the temporary lay-off period. The government stated that the extended measures aim to give employees and employers more predictability during a difficult time.
The Supreme Court recently pronounced a judgment in which a female employee was awarded damages for non-economic loss after being subjected to sexual harassment by customers. The verdict provides useful clarifications regarding the conditions, and especially the lower limit, for sexual harassment. For employers, the various aspects of the matter are a reminder of the importance of complying with their duty to actively prevent and seek to prevent sexual harassment in the workplace.