The Legal 500

An amendment to the Czech Labour Code and Employment Law has been passed by the Parliament and approved by the President. It is expected to take effect on 1 January 2012.

The principal changes include:

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Although internal guidance was issued in 1993, this is the first circular published by the Cyprus VAT authorities on this matter.

The international business environment is ever changing and is becoming one. Various restrictions between countries in the global level are being abolished revealing a new globalised market.

Cyprus employment law is a mixture of statute and case law. The Constitution guarantees certain fundamental rights relating to employment, such as the rights to work, to strike and to equal treatment. The main statutes which relate to employment include the Termination of Employment Law of 1967, Social Insurance Law of 1980, Annual Paid Leave Law of 1967, Protection of Maternity Law of 1997, Minimum Salaries Law Cap 183, Equal Treatment at Work and Employment Law of 2004 and the Health and Safety at Work Law of 1996, as amended. Each is supplemented by relevant Regulations and Decrees. There is also a considerable amount of case law on all employment related laws.

Cyprus law distinguishes a contract of service from a contract of services. This distinction is important for determining payment of taxes and social insurances, and application of statutory employment and other rights.