UK: Spring Statement 2022
The UK’s Spring Statement 2022 was delivered on 23 March 2022. National insurance contributions From July 2022 the annual National Insurance Primary Threshold for Class 1
See MoreUK: Employee Share Scheme Statistics for 2019/20
On 24 June 2021 the UK published the 2019/2020 statistics on employee share schemes. Employee Share Schemes (ESS) are available to companies that want to award shares directly to their employees or to grant them options to buy shares. There
See MoreCOVID-19: US passes Coronavirus Aid, Relief, and Economic Security (CARES) Act
On 19 March 2020, the US Senate Finance Committee submitted proposals for the third round of legislative measures in response to the economic impact of the coronavirus disease (COVID-19) pandemic. The Coronavirus Aid, Relief, and Economic Security
See MoreBrazil: Withholding tax thresholds for Employee Profit-Sharing Plans Increased
The employee profit-sharing plan (participação nos lucros ou resultados, PLR) related tax withholding thresholds in Brazil have recently been modified. This will be applicable from 1 January 2014. For the taxable year 2014, the tax withholding
See MoreBrazil: Withholding Tax Changes on Profit-Sharing Payments
Provisional Measure No 597 of December 26, 2012 came into effect on 1 January 2013.This introduces a new regime for the taxation of profit-sharing payments received by employees from their employers. The change permits employed persons to obtain up
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