The Amended Labor Protection Act will be effective on 5 May 2019

The main purposes of the amendment is to provide better protection for employees, to enhance the stability of employment and employees’ well-being. Once Amended LPA comes into force it will provide employees with more favorable benefits, such as increase rate of severance pay for those employed for over 20 years, entitlement to business leave and an increase in the maternity leave period. In addition, the Amended LPA will clarify some existing entitlements primarily for the benefit of application and interpretation of the LPA.

This newsletter explains the following topics;

1. Summary of the key amendments to the Labor Protection Act
2. Deloitte observations/comments
   

* This Article is based on the relevant Japanese or specific country’s tax law and other authorities in effect on the date of this Article. This Article would not be guaranteed updating if there are any changes in Japanese tax law, any other law, or interpretations by the courts or tax authorities thereof after the date of this Article.