PRO HR July 2024
2024.07.25
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Any worker who becomes aware of a breach of law in their company will have the right to report it.
Contrary to its title, the Whistleblower Protection Act protects not only persons who make good faith reports of legal violations.
Work is underway to issue secondary legislation imposing new duties on employers.
Generally, income from employee stock plans arises on receipt of the shares fully or partially free of charge and qualifies as income from employment or personal services.
As of 1 July 2024, the notification deadline is 7 days, down from the 14 days applicable previously.
The current proposal does not allow for employment history to include periods of work under a contract of enterprise.