Citing charges for a disciplinary hearing – getting it right, the first time
When an employer institutes a disciplinary hearing against an employee, the employee is entitled to know and understand the nature of the charge(s) against him/her. As the employee has a right to answer or provide an explanation to the charge(s) against him/her (known as the audi alteram partem rule), employers need to make sure that […]
Must employees disclose their vaccination status?
While employers cannot force their employees to be vaccinated, there are various grounds for dismissing employees who object, provided that the employer has conducted a thorough risk assessment to determine the need for vaccination. They also need to provide every possible reasonable solution to accommodate them. One of the grounds on which an employer can let go of an employee who refuses the jab is the refusal of […]
Distributions to beneficiaries of an employee trust
Binding Private Ruling 330 (“BPR330”) was issued on 3 October 2019 and relates to the tax implications arising from distributions of dividends and other amounts from an employee trust to beneficiaries on the termination of their employment. The taxpayer (a resident trust) was established for the benefit of the black permanent employees of Company A. […]