Information contained in this publication is intended for informational purposes only and does not constitute legal advice or opinion, nor is it a substitute for the professional judgment of an attorney.
Browse through brief employment and labor law updates from around the globe. Contact a Littler attorney for more information or view our global locations.
View all Q2 2021 Global Guide Quarterly updates Download full Q2 2021 Global Guide Quarterly
New Work from Home Law
New Legislation Enacted
Author: Juliana Ramos, Associate - Godoy Córdoba | Littler
Newly enacted Law 2088 of 2021 defines “work from home” (WFH) as enabling employees, when exceptional and occasional circumstances occur, to temporarily (up to six months) carry out their work duties or activities outside the place where they usually perform such duties and activities without modifying the nature of the contract. Through the WFH modality, the employer maintains the power to terminate the WFH arrangement when the exceptional circumstances that gave rise to such modality are no longer present. It does not require modification of the Internal Labor Regulations.
Significant Tax Deduction for Payroll Relative to Employee’s First Employment
New Order or Decree
Author: Juliana Ramos, Associate - Godoy Córdoba | Littler
In April 2021, the government issued Decree 392 of 2021, which adds Article 108-5 to the Tax Law, granting a tax benefit to taxpayers who are obliged to file income and supplementary tax returns. Taxpayers can now deduct 120% of the payments they make for payroll relative to employees who are under the age of 28, provided it is the employee’s first employment. Further, the decree defines the parameters for accessing the tax deduction, including the conditions precedent to qualifying as first employment.
COVID-19: Vaccination Administered by Private Entities
New Order or Decree
Author: Juliana Ramos, Associate - Godoy Córdoba | Littler
In June, the government issued Resolution 840 of 2021, which provides guidelines enabling the private sector to import or purchase COVID-19 vaccines. Among other things, it provides for the private sector to assume the cost, importation, storage, distribution and application of the vaccines. Further, the resolution provides guidelines concerning the use of health care providers, vaccination processes and procedures, required informed consent, and selection process for administering the vaccine. The resolution makes multiple references to guidelines issued by the Ministry of Health and Social Protection.
Government Aid for Employment of Youth
New Order or Decree
Author: Juliana Ramos, Associate - Godoy Córdoba | Littler
In June 2021, the government issued Decree 688 of 2021, to increase the formal employment of young people. The decree establishes that employers can receive a monthly contribution of 25% of the minimum wage paid to employees who are between the ages of 18 and 28 during 2021. The decree further defines “employer” to include natural persons, legal entities, among others.