Hussein v The Labour Court and the Employment Permits (Amendment) Act 2014

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Following on from our December article on the case of Hussein v The Labour Court and the Employment Permits (Amendment) Act 2014 (the “2014 Act”), the Revenue Commissioners have now provided guidance on the tax treatment of court orders made under the 2014 Act.

Under section 2B of the Employment Permits Act 2003 (as amended by the 2014 Act), a foreign national, without a work permit, may institute civil proceedings for an amount of money to recompense him or her for work done or services rendered during employment with an employer who has not paid the employee sufficiently or at all. The worker must be able to demonstrate that he/she took all such steps as were reasonably open to them to

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This article is correct at 30/01/2015

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