加拿大两大行业协会ACSESS和NACCB宣布合并加拿大咨询企业国家协会(NACCB)和加拿大猎头、就业和人员服务协会(ACSESS)决定合并,计划在2025年1月1日正式生效。此次合并旨在通过一个统一的组织更好地代表加拿大的人员配置行业,为成员提供法规更新、合规教育和操作工具等支持。NACCB主席Michael Leacy指出,未来独立承包商仍是协会关注的重点之一,而ACSESS则继续在立法变动和监管更新上提供指导。两大协会的领导者一致认为,这一联盟将更好地服务于IT、工程、金融和法律等专业人才配置领域的企业需求,加强行业在政策制定中的影响力。、
加拿大两大行业协会ACSESS和NACCB宣布合并
加拿大咨询企业国家协会(National Association of Canadian Consulting Businesses,NACCB)将与加拿大猎头、就业和人员服务协会(Association for Canadian Search, Employment and Staffing Services,ACSESS)合并。
计划是通过该联合组织,以一个统一的声音来代表加拿大的人员配置行业。
NACCB代表着专业配置公司和咨询行业。这一合并决定承认了人员配置行业的发展,因为该行业的发展使得NACCB和ACSESS的业务定位越来越接近,根据宣布合并的信函所述。随着这一发展,这两个组织在使命和战略目标上也逐步趋同。
“NACCB一直专注于包括IT、工程、金融和法律在内的专业配置,”NACCB的主席Michael Leacy在宣布合并的信中表示。“在合并后的协会中,独立承包商的角色仍将是一个重要的关注和支持领域。”
Leacy继续说道:“我们的会员将受益于ACSESS在全国立法和监管变化方面提供的指导,并能够接收到相关建议。通过加入这个统一的协会,他们还将获得合规教育以及各种运营工具。”
在今年早些时候,在Leacy和ACSESS主席Darlene Minatel的指导下,双方进行了有条不紊的协商。两个组织一致通过了合并决议,该合并将于2025年1月1日生效。
“每个组织的领导层都认识到,扩大后的协会在全加拿大范围内的代表性将有助于保持专业配置公司和咨询行业在政策决策中的重要利益,”该合并声明中提到。
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2024年11月05日
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今天是选举日:HR机构领导者认为未来经济形势会更加光明
今天是选举日,有人正在权衡此次投票对美国经济可能带来的影响。
据《巴伦周刊》报道,Adecco集团的首席执行官Denis Machuel向法新社表示,无论谁获胜,选举结束后美国的招聘活动预计都会恢复。
“企业不喜欢不确定性:它们希望了解未来会发生什么。而这种不确定性并未真正有利于美国市场,”据《巴伦周刊》报道,“一旦选举结束,无论谁赢得选举,我们的经济将会比之前获得更多的推动力。”
10月22日的Robert Half财报电话会议也提到了选举及其不确定性。
“在通货膨胀较低和广泛预期进一步降息的背景下,NFIB的小企业乐观指数在过去六个月中有五个月呈上升趋势,”该公司总裁兼首席执行官M. Keith Waddell在电话会议中说道。“尽管如此,NFIB的不确定性指数却达到历史新高,部分原因是即将到来的美国选举。许多经济学家正在上调他们的预测,随着选举的结束,总体宏观环境应该会有所改善。”
供应管理协会(ISM)在其服务业ISM报告中也提到了选举,并指出“与上月相比,关于政治不确定性的担忧再次增加。”
总体而言,ISM指出其服务业PMI指数上升至56%,这是自2022年7月以来的最高水平,显示出美国服务业的加速扩张。然而,该报告基于全美采购和供应管理人员的数据,许多人提到选举对行业的影响。
“一些客户在我们的技术业务线和能源相关项目中着眼于未来——选举后将启动下一阶段项目,”一位采购和供应管理人员表示。
另一位ISM的受访者指出,由于资金在选举后才会释放,新订单略有下降。
而不仅是总统选举在影响着行业。几个州也在进行最低工资标准的投票,马萨诸塞州的选民则在投票是否为Uber等公司独立司机提供加入工会的途径,路透社报道。
在加州,选民将决定32号州提案是否通过,这项提案将把该州的最低工资标准在2026年提高到每小时18美元。该州已经要求快餐店员工的最低工资为每小时20美元。
原文作者:Craig Johnson
Today is Election Day, and some are weighing in on the possible impact of today’s vote on the US economy.
Adecco Group CEO Denis Machuel told AFP that regardless of who wins, hiring in the US should recover post-election, according to a report in Barron’s.
“Businesses don’t like uncertainty: They like to know what’s going to happen. And that level of uncertainty hasn’t really helped the US market,” according to the report in Barron’s. “Once this is over, no matter who wins, we’re going to have more tailwinds than we had so far.”
The election and uncertainty were also mentioned in Robert Half’s earnings call on Oct. 22.
“With lower inflation and widespread expectations of further rate cuts, the NFIB’s Small Business Optimism Index has been up five of the last six months,” President and CEO M. Keith Waddell said in the call. “That said, the NFIB’s Uncertainty Index is at all-time highs, in part due to the upcoming US elections. Many economists are making upward revisions to their forecasts, and as we get past the elections, the overall macro environment should begin to improve.”
The Institute for Supply Management also mentioned the election in its Services ISM report, noting that “concerns over political uncertainty were again more prevalent than the previous month.”
Overall, the ISM noted its Services PMI rose to a reading of 56% — the highest since July 2022 — indicating faster expansion in the US services sector. However, the report is based on data from purchasing and supply executives across the US, and several comments were made on the election.
“Seeing emerging projects in our technology business line as well as in energy-related projects, where many customers are looking forward — post-election — to release their next phases,” one purchasing and supply executive said.
Another ISM comment noted that new orders were slightly lower because of funds being held back until after the election.
And it’s not just the presidential election influencing the industry. Several states are voting on minimum wage rates, and Massachusetts voters are weighing in on whether to provide a path for independent contractor drivers at firms such as Uber to join unions, Reuters reported.
In California, voters are deciding on state Proposition 32, which would raise the state’s minimum wage to $18 per hour by 2026. The state already requires fast food workers to be paid $20 per hour.
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2024年11月05日
快讯
背调巨头First Advantage以22亿美元完成对Sterling Check的收购,
2024年10月31日,美国亚特兰大 — 作为全球就业背景筛查、身份和验证解决方案的领先供应商,First Advantage Corporation(纳斯达克代码:FA)今天宣布,公司已经成功完成对Sterling Check Corp的收购。此次交易的总价值达到了惊人的22亿美元,包括承担Sterling现有的债务。这一战略性收购不仅显著扩大了First Advantage的服务范围,也增强了其在全球背景筛查和身份验证市场的竞争力。
First Advantage的总裁兼首席执行官斯科特·斯台普斯(Scott Staples)在宣布收购完成时表示:“我们非常高兴能欢迎Sterling的才华横溢的团队加入First Advantage。通过整合双方的业务和共享文化属性,我们将更好地满足客户需求,并为我们的股东创造价值。这次合并将使我们能够通过提供高质量、成本效益的解决方案,增强我们的价值主张,帮助客户更智能地招聘,更快地入职,并保护他们最重要的资产:人才。”
此次合并将结合两家公司在背景筛查和身份验证领域的领先技术平台和创新解决方案,以交付更优的客户体验,并扩展及多元化First Advantage的垂直和地理市场覆盖,创造一个更加平衡的业务组合。并且,该交易预计将实现50至70百万美元的常年协同效应,立即对每股收益产生双位数的增长。
Sterling的加入,增强了First Advantage在提供移动优先、高度直观且数据驱动的客户和申请人体验方面的专业能力。这一优势将通过加速创新投资进一步发挥,客户将获得更广泛的产品和解决方案套件以满足其需求,这将推动合并公司的增长。合并后的公司预计在客户细分、行业和地理多样性方面拥有更大的收入分布,减少季节性波动,并提高资源规划和运营效率。
斯台普斯继续指出:“Sterling的收购定位First Advantage于长期价值创造,解锁效率并为额外增长和新技术解决方案的投资提供机会,包括AI驱动的自动化,同时进一步多样化我们的业务以增强韧性。展望未来,我们致力于促进企业文化的无缝整合,继续向我们的客户提供世界级的解决方案,快速有效地执行我们的协同计划,并去杠杆化我们的资产负债表。我们期待在即将到来的2024年第三季度财报电话会议中分享关于我们未来组织结构和战略的更多细节。”
此外,为完成这项交易,First Advantage获得了J.P. Morgan Securities LLC的领导财务顾问服务。Barclays Bank PLC、BofA Securities, Inc.、BMO Capital Markets Corp.、Jefferies Finance LLC、RBC Capital Markets、Citizens Capital Markets、HSBC、KKR Capital Markets LLC、Stifel和Wells Fargo Securities, LLC也为First Advantage提供了财务咨询服务。Simpson Thacher & Bartlett LLP担任交易的法律顾问。
对于Sterling,Goldman Sachs & Co. LLC和Citi提供了财务顾问服务,而Fried, Frank, Harris, Shriver & Jacobson LLP则担任其法律顾问。此次合并强化了First Advantage作为行业领导者的地位,使其在全球范围内提供更为高效和全面的就业背景筛查与身份验证服务的能力进一步提升。
随着市场对背景筛查服务的需求持续增长,First Advantage通过这次战略性收购,不仅能够扩大其市场份额,还能通过引入更先进的技术解决方案来提升服务质量和效率,满足客户的需求,并进一步巩固其在全球背景筛查市场的领导地位。
美国国税局(IRS)公布2025年最新税收调整方案 IRS releases tax inflation adjustments for tax year 2025
华盛顿——美国国税局(IRS)近日宣布了2025纳税年度的年度通胀调整内容。这些调整涉及60多项税收规定的变更,影响纳税人从2026年报税季开始提交的申报。以下是2025年最受关注的税收调整:
主要调整
标准扣除额
单身纳税人和分开申报的已婚人士:标准扣除额提高到15,000美元(比2024年增加400美元)。
联合申报的已婚夫妇:标准扣除额提高到30,000美元(比2024年增加800美元)。
户主:标准扣除额提高到22,500美元(比2024年增加600美元)。
边际税率
37%税率:个人收入超过626,350美元(已婚联合申报超过751,600美元)。
35%税率:个人收入超过250,525美元(已婚联合申报超过501,050美元)。
32%税率:个人收入超过197,300美元(已婚联合申报超过394,600美元)。
24%税率:个人收入超过103,350美元(已婚联合申报超过206,700美元)。
22%税率:个人收入超过48,475美元(已婚联合申报超过96,950美元)。
12%税率:个人收入超过11,925美元(已婚联合申报超过23,850美元)。
10%税率:个人收入11,925美元及以下(已婚联合申报23,850美元及以下)。
其他显著变化
替代性最低税(AMT)豁免额
单身纳税人:豁免额提高至88,100美元(分开申报的已婚人士为68,650美元),逐步减少起点为626,350美元。
已婚联合申报:豁免额提高至137,000美元,逐步减少起点为1,252,700美元。
所得税抵免(EITC)
有三名或以上合格子女的纳税人,2025年最高所得税抵免金额为8,046美元(2024年为7,830美元)。
合格交通福利
月度限额提高到325美元(2024年为315美元)。
健康灵活支出账户(FSA)
员工薪资减少用于健康FSA的限额增加到3,300美元(2024年为3,200美元)。未使用金额的最大结转金额提高到660美元(2024年为640美元)。
医疗储蓄账户(MSA)
单人计划的年度免赔额范围:$2,850-$4,300,自付费用限额提高至**$5,700**。
家庭计划的年度免赔额范围:$5,700-$8,550,自付费用限额提高至**$10,500**。
海外收入排除
海外收入排除额提高到130,000美元(2024年为126,500美元)。
遗产税排除额
2025年遗产税基本排除额提高到13,990,000美元(2024年为13,610,000美元)。
年度赠与税豁免额
2025年增加到19,000美元(2024年为18,000美元)。
收养税收抵免
特殊需要儿童收养的最高抵免额增加到17,280美元(2024年为16,810美元)。
未调整项目
根据法律规定,以下项目保持不变:
个人豁免额:2025年仍为0,与2024年一致。
逐项扣除额限制:2025年仍无逐项扣除限制。
IR-2024-273, Oct. 22, 2024
WASHINGTON — The Internal Revenue Service announced today the annual inflation adjustments for tax year 2025.
Revenue Procedure 2024-40 PDF provides detailed information on adjustments and changes to more than 60 tax provisions that will impact taxpayers when they file their returns in 2026.
Notable changes for tax year 2025
The tax year 2025 adjustments described below generally apply to income tax returns to be filed starting tax season 2026. The tax items for tax year 2025 of greatest interest to many taxpayers include the following dollar amounts:
Standard deductions. For single taxpayers and married individuals filing separately for tax year 2025, the standard deduction rises to $15,000 for 2025, an increase of $400 from 2024. For married couples filing jointly, the standard deduction rises to $30,000, an increase of $800 from tax year 2024. For heads of households, the standard deduction will be $22,500 for tax year 2025, an increase of $600 from the amount for tax year 2024.
Marginal rates. For tax year 2025, the top tax rate remains 37% for individual single taxpayers with incomes greater than $626,350 ($751,600 for married couples filing jointly). The other rates are:
35% for incomes over $250,525 ($501,050 for married couples filing jointly).
32% for incomes over $197,300 ($394,600 for married couples filing jointly).
24% for incomes over $103,350 ($206,700 for married couples filing jointly).
22% for incomes over $48,475 ($96,950 for married couples filing jointly).
12% for incomes over $11,925 ($23,850 for married couples filing jointly).
10% for incomes $11,925 or less ($23,850 or less for married couples filing jointly).
Alternative minimum tax exemption amounts. For tax year 2025, the exemption amount for unmarried individuals increases to $88,100 ($68,650 for married individuals filing separately) and begins to phase out at $626,350. For married couples filing jointly, the exemption amount increases to $137,000 and begins to phase out at $1,252,700.
Earned income tax credits. For qualifying taxpayers who have three or more qualifying children, the tax year 2025 maximum Earned Income Tax Credit amount is $8,046, an increase from $7,830 for tax year 2024. The revenue procedure contains a table providing maximum EITC amount for other categories, income thresholds and phase-outs.
Qualified transportation fringe benefit. For tax year 2025, the monthly limitation for the qualified transportation fringe benefit and the monthly limitation for qualified parking rises to $325, increasing from $315 in tax year 2024.
Health flexible spending cafeteria plans. For the taxable years beginning in 2025, the dollar limitation for employee salary reductions for contributions to health flexible spending arrangements rises to $3,300, increasing from $3,200 in tax year 2024. For cafeteria plans that permit the carryover of unused amounts, the maximum carryover amount rises to $660, increasing from $640 in tax year 2024.
Medical savings accounts. For tax year 2025, participants who have self-only coverage the plan must have an annual deductible that is not less than $2,850 (a $50 increase from the previous tax year), but not more than $4,300 (an increase of $150 from the previous tax year).
The maximum out-of-pocket expense amount rises to $5,700, increasing from $5,550 in tax year 2024.
For family coverage in tax year 2025, the annual deductible is not less than $5,700, increasing from $5,550 in tax year 2024; however, the deductible cannot be more than $8,550, an increase of $200 versus the limit for tax year 2024. For family coverage, the out-of-pocket expense limit is $10,500 for tax year 2025, rising from $10,200 in tax year 2024.
Foreign earned income exclusion. For tax year 2025, the foreign earned income exclusion increases to $130,000, from $126,500 in tax year 2024.
Estate tax credits. Estates of decedents who die during 2025 have a basic exclusion amount of $13,990,000, increased from $13,610,000 for estates of decedents who died in 2024.
Annual exclusion for gifts increases to $19,000 for calendar year 2025, rising from $18,000 for calendar year 2024.
Adoption credits. For tax year 2025, the maximum credit allowed for an adoption of a child with special needs is the amount of qualified adoption expenses up to $17,280, increased from $16,810 for tax year 2024.
Unchanged for tax year 2025
By statute, certain items that were indexed for inflation in the past are currently not adjusted.
Personal exemptions for tax year 2025 remain at 0, as in tax year 2024. The elimination of the personal exemption was a provision in the Tax Cuts and Jobs Act of 2017.
Itemized deductions. There is no limitation on itemized deductions for tax year 2025, as in tax year 2024 and preceding, to tax year 2018. The limitation on itemized deductions was eliminated by the Tax Cuts and Jobs Act of 2017.
Lifetime learning credits. The modified adjusted gross income amount used by taxpayers to determine the reduction in the Lifetime Learning Credit provided in Sec. 25A(d)(1) of the Internal Revenue Code is not adjusted for inflation for taxable years beginning after Dec. 31, 2020. The Lifetime Learning Credit is phased out for taxpayers with modified adjusted gross income in excess of $80,000 ($160,000 for joint returns).
Indeed 职业定义中的年龄歧视引发的轩然大波 The Uproar Over Ageism in Career Definitions by Indeed最近的Indeed报告将45岁定义为“职业晚期”、55岁以上为“职业衰退”,引发了对年龄歧视的批评。专家如Lyndsey Simpson强调,这种标签不仅有害,还忽视了老年工作者的潜力。尽管该报告旨在描述职业阶段,但其用语引起了广泛反响,最终导致信息图的删除。像Elizabeth Isele这样的倡导者强调,多代工作力的好处,如更强的人才管道和增强的工作稳定性。
最近,Indeed的一份报告因将45岁定义为“职业晚期”、55岁以上定义为“衰退”而被批评为“年龄歧视”。来自Freelance Informer的报道指出,55Redefined Group的创始人兼首席执行官、全球老龄化人口价值专家Lyndsey Simpson在LinkedIn上发文,批评该平台发布了她所视为“公然的年龄歧视和不负责任的内容”。
Indeed的信息图将45岁定义为“职业晚期”、55岁以上为“衰退”,同时将35-45岁称为“职业中期”。根据Freelance Informer的报道,该信息图在多次投诉后已被撤下。
Simpson表示:“在55岁以上,数百万人正在他们选择的职业中找到自己的步伐,或者正在重新技能培训,重新回到劳动力市场,或者开始新的企业。”
Simpson认为,Indeed的指南延续了有害的刻板印象,削弱了老年工作者的潜力。她敦促公司认识到老年工作者的价值,并起来反对过时的偏见。
Next Up招聘机构的首席执行官Victoria Tomlinson说:“感谢成千上万分享、评论和发送电子邮件的人——Indeed已经撤下了这篇文章。”
尽管在Tomlinson的评论之后该图形仍可见一段时间,但现已被删除。
全球经验丰富的企业家精神研究所创始人Elizabeth Isele为Indeed的报告做出了贡献。她在报告中说:“多代工作力具有明显的竞争优势,原因有很多。立即,雇主就能开辟更强大、更广泛的人才渠道。你会得到一个更大的想法基因池。提高你的劳动力的连续性和稳定性。并在该劳动力中保留知识。”Isele指出,预计到2030年,55岁以上的工作者将增加1.5亿。
快讯
2024年09月03日
快讯
德州联邦法官全国范围内推翻联邦贸易委员会禁止竞业限制协议的禁令On August 20, 2024, a federal judge in Texas struck down the Federal Trade Commission's (FTC) nationwide ban on noncompete agreements, ruling that the ban exceeded the agency's statutory authority and violated the Administrative Procedure Act. This decision, just 15 days before the ban was set to take effect, marks a significant victory for employers, particularly in the healthcare sector, and a setback for medical workers who anticipated increased job mobility and wage growth. The ruling also aligns with concerns from the American Hospital Association and other industry groups regarding the potential disruptive impact of the ban. The FTC is considering an appeal, but the ruling emphasizes the ongoing legal challenges surrounding the agency's authority to regulate noncompete agreements.
德克萨斯州一位联邦法官周二推翻了联邦贸易委员会(FTC)对雇佣合同中竞业限制协议的禁令,裁定该禁令违反了《行政程序法》并超出了该机构的法定权限。
这一裁决适用于全国范围,并在禁令原定于9月4日生效前15天作出。
美国德克萨斯北区地方法院的艾达·布朗法官上个月已经做出裁定,初步禁止FTC的竞业限制禁令,但仅限于本案的原告。
然而,布朗法官在8月20日的决定中完全取消了这一规定,因为她写道,APA“并未考虑针对特定当事方的救济”。
这一决定是对美国商会——全国最大的商业游说团体——的胜利,商会与一家税务公司一起提起了诉讼。
对于医疗行业而言,这一裁决则是喜忧参半。禁令原本被认为可以帮助被限制性合同束缚的医生、护士和其他医疗工作者更容易换工作,并可能促使工资上涨。
据美国医学会称,大约35%到45%的医生受到竞业限制协议的约束。
然而,关于禁令仍有一些悬而未决的问题,包括FTC是否有法律权力颁布此禁令、是否适用于非营利性医院以及它将如何影响并购活动、医生短缺和招聘工作,特别是对较小的地区系统。
强烈反对这一禁令的强大医院游说团体——美国医院协会,对法官的决定表示了赞扬。
“这一规定是监管权力的惊人宣示……更糟糕的是,委员会没有尝试理解它对医院、卫生系统以及他们所服务的患者所产生的破坏性影响,”AHA总法律顾问查德·戈尔德在与Healthcare Dive分享的声明中说。
与此同时,FTC发言人维多利亚·格雷厄姆表示,FTC正在“认真考虑”上诉。
格雷厄姆指出,布朗的裁决并未阻止监管机构通过个案执法来追究过度限制性的竞业限制协议。
今年4月,FTC以3票对2票通过了这项禁令,该禁令将使所有现有的竞业限制协议(除了一些高级管理人员外)不可执行,并禁止签订新的此类合同。两位共和党委员投票反对这一禁令,认为FTC没有国会授权来实施它。
在周二的裁决中,布朗法官认为《联邦贸易委员会法》确实赋予FTC“制定规则以排除不公平竞争方法”的某些权力,但该机构“没有创建实质性规则”的权力,比如竞业限制协议禁令。
这一观点得到了这样一个事实的支持,即国会没有为某些FTC法规的违反规定制裁措施,“这表明缺乏实质性效力”,她说。
布朗还得出结论认为,FTC的禁令在《行政程序法》意义上是任意和反复无常的,因为它不合理地过于宽泛且没有合理解释。
法官表示,该机构未能为其决定禁止所有竞业限制协议而不是针对具体有害协议提供证据。
布朗的裁决与7月23日支持FTC的宾夕法尼亚州联邦法官的裁决相冲突,该法官拒绝阻止禁令。上周,佛罗里达州的一位联邦法官也对禁令发布了有限的禁令,认为FTC可能超越了其法定权限。
这些不同的裁决表明,FTC是否有权禁止竞业限制条款的问题可能会面临上诉审查。