Insights Updates - July 2023

Atlas Insights provides you with the latest updates in global labor and employment law and taxation – curated by Atlas.  Get insight into labor regulations, changes in minimum wages, and updates in taxation – all in one place.

Minimum Wages

Cameroon

XAF 60,000 per month effective Mar. 22, 2023

Ontario, Canada

CAD 16.55 per hour effective Oct. 1, 2023

Netherlands

EUR 1,995 per month effective July 1, 2023

Poland

PLN 3,600 per month effective July 1, 2023

Sierra

Leone SLL 800 per month effective April 1, 2023

Tanzania

TZS 150,000 per month effective Jan. 1, 2023

Togo

XOF 52,500 per month effective Jan. 1, 2023

Labour & Employment

Canada 

Effective July 9, 2023, employers in Canada must provide employees a written statement of employment conditions and changes in work conditions. Employers also must give employees a statement of employers' and employees' rights and obligations prepared by Canada's Minister of Labour 

Chile 

Effective May 9, 2023, employers may not dismiss a victim of attempted femicide for 1 year after the attempt on her life. Femicide is the intentional murder of a woman because of her gender. 

Denmark 

Effective July 1, 2023, an employer with an employee on an irregular schedule must notify the employee in writing that their schedule is variable. The notice must tell the employee of: 

• their guaranteed hours and pay for extra hours, 

• the days and hours the employer can require the employee to work, 

• how much notice the employer must give before the start of a shift, and 

• when an employer can cancel a shift without having to pay the employee. 

Estonia 

Effective July 1, 2023, Estonia returned to its pre-COVID-19 rule for sick pay: the employer pays the employee 70% of their regular pay for the 4th through 8th days of sick leave, with the state sickness benefit beginning on the 9th day. During COVID-19, employers paid sick leave pay from the 2nd through the 5th days of sick leave. 

Italy 

On May 8, 2023, the Italian Supreme Court ruled that when terminating an employee for redundancy, the employer must consider reassigning them to currently available jobs and jobs that will soon be available.  

USA 

Effective June 27, 2023, employers with at least 15 employees must accommodate employees with pregnancy, childbirth, or related medical limitations unless it would cause an undue hardship on the employer.  

Social Security & Payroll Tax

Germany 

Effective July 1, 2023, the employer rates for long-term care insurance depend on how many children an employee has.  

The new employer rates outside of the state of Saxony range from:  

• 2.3% for employees without children, to  

• 0.7% for employees with 5 or more children.  

The new employer rates in Saxony range from:  

• 2.8% for employees without children, to  

• 1.2% for employees with 5 or more children.  

The reduced rate for one child is valid for the employee’s entire working life. The reduced rates for more than one child only apply to children under 25. Employers must determine the ages of employees’ children and when they will turn 25 by getting employees’ children’s birth certificates.  

The new employee rates for long-term care insurance are 1.7% outside Saxony and 1.2% in Saxony.  

VAT 

Estonia 

Estonia is raising the standard VAT rate from 20% to 22% effective Jan. 1, 2024, and the rate on hotel accommodations from 9% to 13% effective Jan. 1,  2025. 

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