Canadian HR Reporter

22 www.hrreporter.com F E A T U R E S LEGAL GUIDE S P O N S O R E D pandemic is revolutionizing the way we work like never before. As businesses and organizations continue to navigate COVID-19, some may be unprepared for how fluid, dynamic and more complex the workplace has become. Whether it's the realities of a virtual workforce, an employer's health and safety obligations or an employee's willingness to receive the COVID- 19 vaccine, our workplaces — and the employment relationship — is changing. KPMG Law's employment and labour lawyers have identified six trends that are shaping the new normal of work, along with the employment relationship. As we begin the new year, these are just Six employment and labour trends to keep an eye on in 2021 THE PANDEMIC IS TRANSFORMING THE WORLD OF WORK: ARE YOU PREPARED? extends. This means understanding, for example, when an employer can — and cannot — refuse remote work requests. An employer will also need to address the employment law, tax and immigration risks that come with mobile employees working outside of their usual jurisdiction. Home office expenses: supporting employee claims The pandemic has made certain tax deductions more relevant. Employees who have temporarily shifted to a work-from-home arrangement at the request or permission of their employer may be eligible to deduct certain home office expenses for workspaces and home office supplies not covered by their employer on their 2020 personal income tax. Under Canada's Income Tax Act, an employer may issue an employee an authorized certification using the Canada Revenue Agency (CRA)'s T2200 form (Declaration of Conditions of Employment) so the employee can claim deductions for home office expenses and supplies. However, certain conditions must be met. For example, the employer must have requested that the employee works principally from home for a specified period during the year. Many employers are actively helping their employees make this claim. This means tailoring terms and conditions of work and related documentation to the above conditions. Vaccines in the workplace Amid the initial rollout of COVID- 19 vaccines, a new KPMG in Canada survey found that eight in 10 Canadians would take a shot within the next three months if it were offered to them, but nearly half question its safety. A further 96 per cent want clear assurance that their personal records are protected in the vaccination process. When it comes to vaccinations in the workplace, employers must consider workplace health and safety obligations, accommodation duties and privacy laws, which do not always align. For example, an employer may be legally obliged to require employee vaccinations if it is a proportionate response to a legitimate safety concern. However, an employer must also satisfy any legal duty to accommodate an employee who refuses to be vaccinated. Case law also indicates that the employer's vaccination mandate requires a "balancing of interests" wherein the employer's workplace safety obligations outweigh an employee's medical privacy rights. THE some of the issues you may want to discuss with our experienced team of professionals. Working from anywhere: agreements for a virtual workforce Many companies are seeing that remote working arrangements can work effectively, and employees are demanding more flexibility in the way they work. As with any significant change, there are many issues to consider and risks to manage — but also valuable opportunities. The ability to work from anywhere may be a necessary recruitment and retention tool. However, employers need agreements and policies in place to define just how far the remote workplace An employer will need to address the employment law, tax and immigration risks that come with mobile employees working outside of their usual jurisdiction.

• Cover