Annual paid leave entitlement (statutory and negotiated) and actual paid leave taken

2021 ◽  
Keyword(s):  
Paid Leave

scholarly journals The Australian industrial system in the era of COVID-19

2021 ◽  
pp. 002218562110128
Author(s):  
Michele O’Neil
Keyword(s):  
Industrial Relations ◽  
National Level ◽  
Recovery Phase ◽  
Public Health Response ◽  
The Public ◽  
Paid Leave ◽  
Union Movement ◽  
Health Response ◽  
Decentralised Systems ◽  
Australian Economy

COVID-19 caused sudden and serious damage to the Australian economy. The effects have been spread unevenly, and highlighted the shortcomings of over-reliance on insecure forms of work. The lack of any form of paid leave for casual and other insecure workers undermined the public health response, and was emblematic of the broader consequences of insecurity. Despite its limitations, Australia’s industrial relations system responded to the challenges of the pandemic in a way that less regulated and ‘decentralised’ systems would not have been able to. This article argues that the union movement was critical to Australia’s successful response, and that the award system proved to be an adaptable mechanism to deliver change at a national level while ensuring that the representative voice of workers was heard, and basic industrial protections were not jettisoned. Industry bargaining would have also been a beneficial tool to deal with economy-wide issues of this kind. The article urges that the lessons of the pandemic be learned as we move to a recovery phase and that we ensure there are more secure jobs, better bargaining rights and improvements to basic protections to ensure that workers’ rights are not eroded.

Comparing collective bargaining agreements for developing countries

2015 ◽  
Vol 36 (1) ◽  
pp. 86-102 ◽  
Author(s):  
Janna Besamusca ◽  
Kea Tijdens
Keyword(s):  
Developing Countries ◽  
Collective Bargaining ◽  
Working Hours ◽  
Collective Bargaining Agreement ◽  
Web Based ◽  
Content Type ◽  
Paid Leave ◽  
Collective Agreements ◽  
Country Comparison ◽  
Work Family

Purpose – The purpose of this paper is to fill several knowledge gaps regarding the contents of collective agreements, using a new online database. The authors analyse 249 collective agreements from 11 countries – Benin, Brazil, Ghana, Indonesia, Kenya, Madagascar, Peru, Senegal, Tanzania, Togo, Uganda. The authors research to what extent wage and other remuneration-related clauses, working hours, paid leave arrangements and work-family arrangements are included in collective agreements and whether bargaining topics cluster within agreements. Design/methodology/approach – The authors use the web-based WageIndicator Collective Bargaining Agreement Database with uniformly coded agreements, that are both collected and made accessible online. The authors present a quantitative multi-country comparison of the inclusion and contents of the clauses in the agreements. Findings – The authors find that 98 per cent of the collective agreements include clauses on wages, but that only few agreements specify wage levels. Up to 71 per cent have clauses on social security, 89 per cent on working hours and 84 per cent of work-family arrangements. The authors also find that collective agreements including one of these four clauses, are also more likely to include the other three and conclude that no trade off exists between their inclusion on the bargaining agenda. Research limitations/implications – Being one of the first multi-country analyses of collective agreements, the analysis is primarily explorative, aiming to establish a factual baseline with regard to the contents of collective agreements. Originality/value – This study is unique because of its focus on the content of collective bargaining agreements. The authors are the first to be able to show empirically which clauses are included in existing collective agreements in developing countries.

scholarly journals Competition and Career Advancement: The Hidden Costs of Paid Leave

2020 ◽  
Author(s):  
Julian Johnsen ◽  
Hyejin Ku ◽  
Kjell G. Salvanes
Keyword(s):  
Career Advancement ◽  
Paid Leave

ACCOUNTING AND REPORTING OF SOCIAL HOLIDAYS: NEW RULES FOR BUSINESS

2018 ◽  
Author(s):  
Kostiantyn Bezverkhyi ◽  
◽  
Oleksandr Yurchenko ◽  
Keyword(s):  
Social Insurance ◽  
Maternity Leave ◽  
Paid Leave ◽  
Pregnancy And Childbirth ◽  
Relevant Today ◽  
Labor Legislation ◽  
Unpaid Leave ◽  
Theoretical Generalization ◽  
The Law ◽  
The Right

Introduction. Modern Ukrainian legislation regulates the provision of various types of leave, which are not only a time of rest, but may have a special purpose for the employee. The Law of Ukraine «On Holidays» of 15.11.1996 № 504-96 (hereinafter - the Law № 504) indicates the annual basic paid leave, unpaid leave, social, educational and creative leave. At present, considerable attention is not paid to accounting for accrual, taxation and payment of social leave, in particular: maternity leave, childcare leave for children under 3 years of age, as well as social leave for employees with children under 15 years of age. One of the main tasks set before the accountant for payroll calculations - timely and accurate calculation of vacation pay, and the need - to make their recalculation in a timely manner, because it is the accountant's responsibility for the correctness of the calculations. Given this fact, the employer will not have to pay compensation to employees for incorrectly accrued and paid vacation pay. Instead, the employee has the right to know from which indicators he was calculated and paid leave, and in case of disagreement will be able to appeal their amount. The accountant is required to pay special attention when calculating social and other types of leave, because these payments, in addition to the employees of the enterprise, are interested in regulatory bodies for compliance with labor legislation (including the State Labor Service of Ukraine), tax authorities (in terms of income tax perosnals (hereinafter - PIT), military duty (hereinafter - MD) and a single contribution and compulsory state social insurance (hereinafter - CCS); recognition of vacation pay as part of income taxpayer expenses). Therefore, the issues of accounting for accrual, taxation and payment of social leave and related accruals are extremely relevant today. Purpose. The purpose of the study is to consider the accounting and reporting of social leave at the enterprise. Methods. The following methods were used during the study: theoretical generalization and grouping (to classify the types of social leave and set deadlines for their provision); formalization, analysis and synthesis (to substantiate the areas of disclosure of information on social leave in the accounts and in the reporting of enterprises); logical generalization of results (formulation of conclusions). Results. In the course of the research the author's approach to the reflection in the accounting and reporting of social leave to which employees of the enterprise are entitled was formed. Discussion. In further research, it is proposed to focus on the order of documentation and reflection in the accounts and in the reporting of such types of social leave as leave in connection with pregnancy and childbirth; childcare leave; additional social leave for children, etc. This will improve the methodology and organization of accounting for other payments at the enterprise.

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