Client Alerts

LABOR & EMPLOYMENT ALERT

On March 25, 2014, the United States’ Supreme Court held severance payments to an employee involuntarily terminated and that was not linked to a plan which conditioned the payments to the former employee’s receipt of state unemployment benefits, are taxable under the Federal Insurance Contributions Act (“FICA”). United States v. Quality Stores, Inc., No. 12-1408.

DEVELOPMENTS IN LABOR RELATIONS & EMPLOYMENT LAW FOR PUERTO RICO

On March 25, 2014, the United States’ Supreme Court held severance payments to an employee involuntarily terminated and that was not linked to a plan which conditioned the payments to the former employee’s receipt of state unemployment benefits, are taxable under the Federal Insurance Contributions Act (“FICA”). United States v. Quality Stores, Inc., No. 12-1408.

AMNESTY FOR FILING DELINQUENT CORPORATE ANNUAL REPORTS

The Puerto Rico Department of State recently issued Administrative Order 2014-02 providing a waiver of administrative fines for the late filing of corporate annual reports during the period from February 14, 2014 through April 15, 2014.

LABOR & EMPLOYMENT ALERT

WORKPLACE ANTI-BULLYING BILL READY TO STRIKE Jorge L. Capó-Matos Puerto Rico may become the first jurisdiction under the U.S. flag to have a workplace anti-bullying law if Senate Bill 501 is approved by the local legislature. Since California introduced a workplace anti-bullying bill in 2003, legislators in 24 other states have considered such legislation, generally following the model .

Client Alerts

LABOR & EMPLOYMENT ALERT

On March 25, 2014, the United States’ Supreme Court held severance payments to an employee involuntarily terminated and that was not linked to a plan which conditioned the payments to the former employee’s receipt of state unemployment benefits, are taxable under the Federal Insurance Contributions Act (“FICA”). United States v. Quality Stores, Inc., No. 12-1408.

DEVELOPMENTS IN LABOR RELATIONS & EMPLOYMENT LAW FOR PUERTO RICO

On March 25, 2014, the United States’ Supreme Court held severance payments to an employee involuntarily terminated and that was not linked to a plan which conditioned the payments to the former employee’s receipt of state unemployment benefits, are taxable under the Federal Insurance Contributions Act (“FICA”). United States v. Quality Stores, Inc., No. 12-1408.

AMNESTY FOR FILING DELINQUENT CORPORATE ANNUAL REPORTS

The Puerto Rico Department of State recently issued Administrative Order 2014-02 providing a waiver of administrative fines for the late filing of corporate annual reports during the period from February 14, 2014 through April 15, 2014.

LABOR & EMPLOYMENT ALERT

WORKPLACE ANTI-BULLYING BILL READY TO STRIKE Jorge L. Capó-Matos Puerto Rico may become the first jurisdiction under the U.S. flag to have a workplace anti-bullying law if Senate Bill 501 is approved by the local legislature. Since California introduced a workplace anti-bullying bill in 2003, legislators in 24 other states have considered such legislation, generally following the model .