A new “benefits in kind” section explains how these benefits are treated for tax purposes, setting out the general principle that non-cash employment benefits may be taxable, subject to exceptions and thresholds.
New remuneration thresholds for general and critical skills employment permits for foreign nationals will apply from 1 March 2026, introducing revised minimum salary requirements for eligible roles and occupations.
Brightmine International editors Ronelle Barreto and Ro Carracedo Lopez present shifts in the future legislative landscape in 18 different countries - at a glance.
Updated to include new information on consultation requirements where collective redundancies result from the termination of the employer’s business owing to insolvency.