Ingresos provenientes de transacción laboral no son tributables

ByROBERT ALEX FLEMING

Aunque el caso Baltazar Ortiz y Otros v  Hacienda, 2012 TSPR 151 resolvió que sí son tributables las indemnizaciones que reciben empleados despedidos por razón de  relevos de responsabilidad o acuerdos firmados con sus antiguos patronos, la Reforma laboral de 2017 cambia las cosas. La opinión recogía una serie de casos consolidados  donde  personas alegaban que los ingresos recibidos por estos llamados relevos o acuerdos de separación no eran tributables.  No obstante la Reforma Laboral…

Cómo operan los contratos de empleo temporeros

ByROBERT ALEX FLEMING

Si usted como patrono quiere limitar al empleado el termino de trabajo tiene que de antemano establecer una relación de empleo que sea temporera- que no sea para evadir el empleo regular-  y ponerla por escrito.  Esa es la ley.  No se ponga creativo. con contratitos  que se renueven.  Eso puede a la larga crearle riesgo legal innecesario.   Hay un casos reciente que ilustra los problemas que causan estos contratos renovables.  Me refiero a Johanna…

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Trade Secret Protection in Puerto Rico

ByROBERT ALEX FLEMING

By: Robert A. Fleming- Business Attorney Puerto Rico Puerto Rico has a  new statute to regulate the use and protection of industrial or trade secrets.  Known as the “Industrial and Trade Secret Protection Act of Puerto Rico.” Act No.  80 of June 3, 2011,  follows the model law of  the Uniform Trade Secrets Act (UTSA). Industrial or trade secret is a form of unfair competition and includes any confidential information with trade or industrial value,…

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Dealing With Difficult Workers: What You Need to Know

ByROBERT ALEX FLEMING

If you are a boss that relies on disciplinary memos to improve employees’ attitudes or performance you should know by now, it rarely works. Written warnings are often perceived by workers as the untold beginning of their discharge process. It’s not surprising that they are counter-productive. On the surface, the employee may appear as if he will correct the situation. Wrong. He is just playing the same game you are. If disciplinary memos are ineffective…

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Perfect Attendance at Work

ByROBERT ALEX FLEMING

A while ago,  a client mentioned to me that   people were regularly coming to work late. He wanted this situation to change pronto because it was creating operational and economic issues for the company. He asked for suggestions besides sending warnings to the workers.   He also mentioned  that employees  always had a reason to justify the tardiness. People  who show up on time for work have to handle the same issues as those who come…