Due to COVID-19, the existing agreements on the tax regime of employees working at home, instead of in the country where they should normally work, was further extend until 31 March 2022.
The measure aims to prevent that the employment income of cross-border employees working from home becomes fully taxable in their State of residence.
On 8 December 2021, the Labour Tribunal of Brussels ruled that Deliveroo riders should not be qualified as employees, but rather as self-employed workers.
It is the first ruling on the labour relationship qualification of workers in the platform economy by a labour tribunal or court in Belgium.
In Spain, on 24 December 2021, trade unions, employers’ associations and the Government reached a triangular agreement on labour reform.
After approval in the Council of Ministers, the agreement was translated into Royal Decree-Law No. 32/2021 of 28 December 2021 on urgent measures for labour reform, guarantee for stable employment and transformation of the job market.
On 16 December 2021, negotiators from the European Parliament and the Slovenian Presidency of the Council of the EU announced that they had reached a provisional agreement on the revised texts of the European social security coordination regulations.
The agreement facilitates labour mobility within the EU and, at the same time, safeguards workers’ social rights in cross-border situations.
On 1 December 2021, the Supreme Court of Ireland ruled over the nature of protected disclosure for the purposes of the Protected Disclosures Act, marking a clear line between an employee’s grievance and a protected disclosure.
On 13 December 2021, the British Columbia Supreme Court has certified a class action lawsuit brought by former employees against the owners of the Pan Pacific Hotel in Vancouver.
This is one of the first certified class actions in Canada which deals with terminations arising from the Covid-19 pandemic.