This month’s edition includes Australia’s payday Superannuation reform, Singapore’s proposed overhaul of the Employment Act, new family leave systems in Taiwan and Thailand and the latest countries to implement the EU’s Transparency Directive.
In a precedent-setting decision, the Ontario Superior Court has awarded $5.4 million to a whistleblower under the Ontario Securities Act (OSA), marking the first judicial interpretation of the Act’s anti-reprisal provisions.
Ian McPherson, former CEO and Ultimate Designated Person at Global Growth Assets Inc., raised internal concerns about improper influence and compliance breaches involving the company’s founder and his daughter. Shortly after voicing these concerns, McPherson was terminated without cause.
He filed a claim under the OSA’s whistleblower protections, alleging unlawful reprisal. The employer counterclaimed for slander and negligence.
Justice Centa ruled that:
This ruling sets a powerful precedent and underscores the importance of handling whistleblower concerns with transparency and care.
On 20 October 2025, the Government of British Columbia introduced Bill 30, the Employment Standards (Serious Illness or Injury Leave) Amendment Act, 2025. If enacted, this legislation will expand job-protected unpaid leave under the Employment Standards Act (ESA) for employees facing long-term health challenges.
Under recent ESA amendments, BC employers are prohibited from requesting proof of illness for short-term sick leave.
In contrast, Bill 30 requires formal medical documentation for extended leave, reflecting its focus on serious and prolonged health conditions.
This proposed leave aligns BC’s employment protections with:
If passed, Bill 30 will enhance support for employees undergoing long-term medical treatment while ensuring employers maintain compliance with evolving labour standards.
A recent Ontario Superior Court decision in Carroll v Oracle Canada has sent a strong message to employers: delaying statutory termination entitlements can result in significant legal and financial consequences.
Mr. Carroll, a Global Strategic Client Executive at Oracle Canada, earned a base salary of $180,000 and annual commissions exceeding $700,000. After three years and seven months of service, he was terminated due to restructuring. Oracle paid him statutory termination entitlements with the exception of $57,740.55 in commissions earned during his notice period (this was paid eight months later).
This ruling reinforces the importance of paying out statutory entitlements first, then negotiating, and highlights the risks of strategic delay tactics.
A recent Fair Work Commission ruling has reinforced employee rights to request flexible working arrangements, particularly in the context of post-pandemic return-to-office mandates.
Catherine Louise, employed by Metcash Trading Limited, had worked remotely since the start of her employment during COVID-19. In late 2024, Metcash introduced a policy requiring certain staff to return to the office at least three days a week. Ms Louise requested an exemption, citing her teenage daughter’s cystic fibrosis and the associated health risks of workplace exposure.
Metcash declined the request, offering a compromise of two office days per week. Ms Louise rejected this and escalated the matter to the Fair Work Commission.
To be valid an employees request for flexible working must fall into one of the circumstances listed in section 65(1A) of the Fair Work Act and is required because of those circumstances.
An employer can refuse a request if all of the following requirements under s 65A(3) are met:
This decision serves as a reminder that employers must approach flexible work requests with empathy, diligence, and a clear evidentiary basis.
In a recent case (Tamati v MQT Pty Ltd), the Fair Work Commission ruled that an employee’s dismissal for refusing an alcohol breath test was unfair, highlighting the risks of unclear workplace policies. The employer was ordered to pay $63,500 in compensation due to procedural flaws and a vague drug and alcohol policy.
This case underscores the importance of well-drafted and consistently applied workplace policies, especially in areas involving health, safety, and employee rights.
The Australian Government has introduced the Treasury Laws Amendment (Payday Superannuation) Bill 2025, marking a major shift in how superannuation guarantee (SG) contributions are administered. The reform, known as Payday Super will take effect from 1 July 2026, aligning SG payments with each employee’s payday rather than the current quarterly schedule.
The ATO’s draft Practical Compliance Guideline PCG 2025/D5 outlines a risk-based approach for the first year:
After July 2027, the ATO is expected to adopt a stricter compliance stance.
Employers failing to comply may face:
To prepare for the transition, employers should:
The Punjab government has enacted the Punjab Shops and Commercial Establishments (Amendment) Act, 2025, introducing several business-friendly changes aimed at easing compliance and increasing flexibility for employers.
These amendments reflect Punjab’s commitment to creating a more supportive regulatory environment for businesses, particularly small enterprises.
On 1 October 2025, the Governor of Maharashtra promulgated the Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) (Amendment) Ordinance, 2025, introducing significant changes to the 2017 Act. The Ordinance is now in effect and reflects the state’s broader push to simplify labour compliance and support business flexibility.
This reform aligns Maharashtra with similar initiatives in Punjab (see further details above) and Telangana, aimed at reducing regulatory friction for small businesses and promoting ease of doing business. However, employers must balance the flexibility offered with compliance risks, particularly around overtime liabilities.
Japan has implemented more stringent requirements for foreign nationals applying for business manager work permits, effective October 2025. The changes reflect the government’s efforts to ensure that applicants are genuinely engaged in business operations and not using the visa category as a workaround for residency.
These changes signal Japan’s intent to align immigration policy with economic substance and labour market integrity.
Singapore’s Ministry of Manpower (MOM) has released a consultation paper outlining proposals for the second phase of the Workplace Fairness Act (WFA), following the initial bill passed in January 2025. This second bill focuses on dispute resolution mechanisms and procedural aspects of workplace fairness claims.
MOM is inviting public feedback on these proposals, which aim to streamline dispute resolution and enhance fairness in the workplace.
Singapore’s Ministry of Manpower has initiated a comprehensive review of the Employment Act 1968, the country’s core labour legislation. A Tripartite Work Group (TWG), comprising representatives from unions, employers, and government, met for the first time in August 2025 to begin this process.
The TWG will consult widely with stakeholders and is expected to deliver its recommendations in the second half of 2026. Key areas under consideration include protections for diverse worker groups and reducing regulatory burdens for businesses.
This initiative follows the last major update to the Employment Act in 2019 and signals Singapore’s commitment to keeping its employment framework relevant and responsive.
Singapore is stepping up its enforcement against vaping, now treating it as a drug-related issue due to the rise in drug-laced e-vaporisers. In his August 2025 National Day Rally speech, the Prime Minister announced stricter penalties, including the temporary classification of etomidate, a substance found in some vapes, as a Class C drug under the Misuse of Drugs Act.
Although enforcement against companies has been rare, authorities are expected to increase scrutiny. Proactive policy updates and internal communications can help mitigate legal and reputational risks.
Taiwan’s Ministry of Labor has announced a major reform to its parental leave system, set to take effect in 2026. The new day-based parental leave model replaces the current rigid structure that requires leave periods of at least six months, offering greater flexibility for working parents and helping employers retain skilled staff amid labour shortages.
The new scheme complements Taiwan’s Gender Equality in Employment Act, which already allows:
Once these entitlements are exhausted, employees may use remaining personal leave hours for caregiving. Employers cannot reject such requests or penalise employees through attendance bonuses or performance reviews.
To align with the new framework, employers will need to:
Update internal policies to reflect daily parental leave entitlements and wage subsidy procedures.
Taiwan’s shift to day-based parental leave marks a progressive step toward a more inclusive and adaptable labour system. It acknowledges the unpredictable nature of caregiving and empowers employees to balance work and family life more effectively. Success will depend on clear implementation guidelines, timely subsidy disbursement, and employer commitment to fostering a supportive workplace culture.
On 24 September 2025, Thailand’s House of Representatives unanimously approved two draft Labour Protection Bills, marking the most significant overhaul of the country’s employment laws in decades. The reforms aim to align Thailand’s labour standards with global benchmarks, focusing on work-life balance, inclusivity, and employee welfare.
The draft bills are currently under review by an ad hoc committee.
Businesses should begin evaluating internal policies and employment models to prepare for the anticipated changes.
These reforms signal a transformative shift in Thailand’s labour landscape, encouraging employers to foster more inclusive, flexible, and supportive work environments.
The Belgian government has announced a forthcoming increase to the maximum daily employer contribution for meal vouchers, raising it from EUR 6.91 to EUR 8.91, effective 1 January 2026.
This adjustment is expected to be formalised through a Royal Decree in the coming weeks.
This increase coincides with the government’s broader plan to abolish eco vouchers and cultural vouchers, although no draft legislation or timeline has been published. The higher meal voucher value may serve as partial compensation, given that:
The popular cafeteria system, a flexible employee benefits model widely used in Czechia, is facing renewed scrutiny over its tax classification. While the system has long been praised for its ability to tailor benefits to individual employee preferences, questions are emerging about whether these benefits should be treated as wages in kind rather than non-taxable perks.
The cafeteria model allows employees to earn credits, points, or vouchers based on performance, tenure, or other criteria. These can be redeemed for a range of benefits, such as wellness services, travel, or education. It’s essentially a loyalty program designed to boost engagement and retention.
The European Court of Justice (ECJ) has issued a significant ruling that broadens the scope of discrimination protections under EU law. Employers across Europe must now consider the impact of workplace policies on employees who are carers of disabled individuals, even if those employees are not disabled themselves.
Indirect associative discrimination recognised: The ECJ confirmed that EU law prohibits not only direct but also indirect discrimination based on association. This means that workplace practices disadvantaging caregivers of disabled persons may be unlawful unless objectively justified.
An Italian employee requested permanent morning shifts, which would provide her time to accommodate a strict care routine each afternoon for her disabled child. Her employer declined, offering only temporary adjustments. The ECJ ruled that such caregivers are protected under EU equality law and employers must consider reasonable accommodations unless they impose an undue burden.
This ruling marks a pivotal shift in European employment law and signals growing recognition of caregiving responsibilities in workplace equality frameworks.
The Finnish government is preparing a legislative amendment to the Annual Holiday Act that would significantly alter how saved holidays are scheduled. Currently, employees have the right to decide when to take holidays saved beyond the statutory 24-day entitlement. Under the proposed changes, this decision-making power would shift to employers, unless otherwise agreed.
Employers in Finland should begin reviewing their internal leave policies and collective agreements to prepare for potential changes. This reform could have implications for staffing strategies, employee relations, and compliance planning.
As part of its draft 2026 budget, the French government has proposed a significant change to the taxation of mutual termination payments (rupture conventionnelle), aiming to curb the widespread use of this exit mechanism and reduce pressure on the unemployment insurance system.
Following landmark rulings by the French Supreme Court in September 2023, France has introduced new legislation, effective from 24 April 2024, to align its national laws with European Union standards on paid holiday accrual during sickness absence.
This legislative update provides clarity and legal certainty for both employers and employees, ensuring compliance with EU law and reducing the risk of disputes over holiday entitlements.
In a significant ruling, Germany’s Federal Labour Court has clarified that the strict written form requirement for terminating employment under Section 623 of the German Civil Code (BGB) does not automatically apply to termination notices issued from abroad. This decision has important implications for cross-border employment relationships.
This ruling provides greater clarity on the intersection of German and foreign laws in employment termination and highlights the importance of conflict-of-law analysis in global workforce management.
The Italian Supreme Court found in favour of an employer who terminated an employee who spent their time during their parental leave working at their wife’s beach resort. In its findings, the court commented that the parent-child interaction specifically promoted by parental leave was undermined in this case because a third party was caring for the child.
In a recent case, the Italian Data Protection Authority ruled that employers are prohibited from disclosing the reason for an employee’s absence, in this specific case the employer had used the abbreviation MAL (i.e. sickness) next to the employee’s name on a staff notice board and in doing so breached their right to privacy under GDPR.
In a landmark ruling, Italy’s Supreme Court (Court of Cassation, Labour Section) has reaffirmed that emails sent or received at work are protected as private correspondence under Article 8 of the European Convention on Human Rights (ECHR). This decision has significant implications for employers seeking to monitor employee communications, even after the employment relationship has ended.
This ruling reinforces the importance of respecting employee privacy in digital communications and aligns Italian law with broader European human rights protections.
The Italian Law on Artificial Intelligence became law on 23 September 2025 entering into force on 10 October 2025. In addition to setting out a legal framework for the use of AI in healthcare and science and how it will be factored in copyright applications Article 11 creates a duty on employers to inform employees of the use of AI in the workplace and to provide appropriate training to employees required to use AI.
A recent Dutch court ruling has reaffirmed that the substance of a working relationship outweighs its formal structure, particularly when distinguishing between a contract for services and an employment contract. The case involved an individual working through his close corporation, but the court ultimately found that the arrangement met the legal definition of employment
Despite both parties intending to avoid an employment relationship, the court found that the actual working conditions reflected an employment contract.
The court relied on the Dutch Supreme Court’s Deliveroo judgment, which emphasises:
The court ruled that:
As a result, the court found that an employment contract existed, and the termination was invalid. The individual was awarded:
Employers should carefully review service arrangements to ensure they do not inadvertently create employment relationships, especially when using close corporations or freelance structures.
The Portuguese government has introduced a draft bill, Trabalho XXI aimed at overhauling the country’s labour laws. The proposed reforms would reverse several measures from the 2023 Decent Work Agenda and introduce new provisions to modernise employment practices.
The bill is currently under discussion, and its final scope and timeline for implementation remain uncertain.
On 15 October 2025, the President of Poland signed into law a bill that significantly broadens the scope of what counts toward an individual’s length of service under the Labour Code. The reform, which enters into force on 1 January 2026, aims to address long-standing disparities in employment entitlements for individuals engaged in non-traditional work arrangements.
The reform enables more workers to qualify for:
However, the law does not extend entitlements such as leave or severance pay to individuals who are not currently employed under a formal employment contract.
This reform is part of Poland’s broader effort to modernise labour laws and promote fairness across diverse employment models.
Poland is preparing to introduce a new legal framework that could significantly impact freelancers and self-employed professionals, particularly those working under B2B contracts. Central to the reform is the proposed entrepreneur test, a tool designed to assess whether a contractor is genuinely running a business or effectively functioning as an employee.
The test evaluates the nature of the working relationship based on several criteria, including:
If these indicators are present, authorities may reclassify the arrangement as employment, regardless of the formal contract. This could lead to stricter labour oversight, administrative requalification, and potentially substantial retroactive payments for companies.
Industries such as IT and professional services, where B2B contracting is common may face increased scrutiny. Businesses are advised to review their contractor relationships and prepare for possible changes in classification and compliance obligations.
Starting in 2026, Poland’s National Labour Inspectorate (PIP) will gain new powers to reclassify civil contracts as employment agreements through administrative decisions, without needing court involvement. The following process has been proposed:
This reform signals a shift in regulatory thinking: flexibility in B2B work must not undermine employment rights or social contributions. Businesses should treat this as a strategic compliance issue, not just a legal one. With limited time before implementation, companies should:
Slovakia is preparing to implement a new Equal Pay Act, effective 1 June 2026, aimed at closing one of the EU’s widest gender pay gaps. The legislation transposes Directive (EU) 2023/970 and introduces robust measures to promote pay transparency and eliminate gender-based pay discrimination.
This legislation is expected to significantly impact employment practices across both public and private sectors in Slovakia.
The Spanish government has published a draft Royal Decree aimed at standardising digital systems for recording employee working hours. If approved, the regulation will apply universally, regardless of company size or employment type and marks a significant shift away from manual or paper-based tracking.
This initiative aligns with EU directives and aims to improve labour conditions, employee wellbeing, and national competitiveness. Employers should begin reviewing their current time-tracking systems and prepare to transition to certified digital solutions.
The Spanish Independent Authority for Whistleblower Protection (A.A.I.) has officially postponed the deadline for businesses with 50 or more employees to report the appointment or removal of individuals responsible for managing internal whistleblowing channels. Originally expected to be 1 November 2025, the deadline will now begin only once the Authority publishes the official online notification form on its website.
The A.A.I. issued a clarification on 8 October 2025, confirming that the two-month reporting window has not yet started.
The reporting obligation will only be triggered once the notification form is made available online.
This update overrides previous guidance that set the deadline at 1 November 2025.
This postponement provides businesses with additional time to align their internal reporting structures with Spain’s whistleblower protection framework, which implements the EU Whistleblower Protection Directive.
Article 27(1) of the International Private and Procedural Law Code (MÖHUK), which allowed parties to choose foreign law in employment contracts, was annulled on 10 September 2025. From this date forward only Turkish law will apply to employees whose normal place of work is Turkey. Existing employment templates should be reviewed to ensure compliance.
On 15 October 2025, the President of Poland signed into law a bill that significantly broadens the scope of what counts toward an individual’s length of service under the Labour Code. The reform, which enters into force on 1 January 2026, aims to address long-standing disparities in employment entitlements for individuals engaged in non-traditional work arrangements.
The reform enables more workers to qualify for:
However, the law does not extend entitlements such as leave or severance pay to individuals who are not currently employed under a formal employment contract.
This reform is part of Poland’s broader effort to modernise labour laws and promote fairness across diverse employment models.
Poland is preparing to introduce a new legal framework that could significantly impact freelancers and self-employed professionals, particularly those working under B2B contracts. Central to the reform is the proposed entrepreneur test, a tool designed to assess whether a contractor is genuinely running a business or effectively functioning as an employee.
The test evaluates the nature of the working relationship based on several criteria, including:
If these indicators are present, authorities may reclassify the arrangement as employment, regardless of the formal contract. This could lead to stricter labour oversight, administrative requalification, and potentially substantial retroactive payments for companies.
Industries such as IT and professional services, where B2B contracting is common may face increased scrutiny. Businesses are advised to review their contractor relationships and prepare for possible changes in classification and compliance obligations.
Starting in 2026, Poland’s National Labour Inspectorate (PIP) will gain new powers to reclassify civil contracts as employment agreements through administrative decisions, without needing court involvement. The following process has been proposed:
This reform signals a shift in regulatory thinking: flexibility in B2B work must not undermine employment rights or social contributions. Businesses should treat this as a strategic compliance issue, not just a legal one. With limited time before implementation, companies should:
The UK’s Employment Rights Bill (Part 2) introduces sweeping changes that will, for the first time, bring umbrella companies under formal regulation. Umbrella companies act as an intermediary employer taking control of payroll and tax remittances on behalf of the end client often used in temporary labour supply chains umbrella companies will be reclassified as employment businesses, subjecting them to the same legal obligations as traditional recruitment agencies.
Umbrella companies will be required to comply with the Conduct of Employment Agencies and Employment Businesses Regulations, including:
Tech platforms that facilitate freelance or gig work may also fall within scope if they actively participate in employment arrangements. This could require them to comply with documentation and worker protection standards posing a challenge for app-based staffing models.
This reform marks a significant shift in the UK’s approach to regulating flexible labour arrangements and is expected to reshape the temporary staffing landscape.
The UK Government has launched a series of consultations under the Employment Rights Bill (ERB), signalling further reforms to workplace protections and employee entitlements. The consultations, published on 23 October 2025, cover three key areas: