Canada (Manitoba): New Limits on Employer Requests for Sick Notes Effective October 1, 2026
Beginning October 1, 2026, Manitoba will introduce new rules limiting when employers can request medical documentation for employee absences due to illness or injury. The amendments to the Employment Standards Code also require employers to reimburse employees for reasonable costs incurred when obtaining a sick note.
Key changes include:
- Employers may request a sick note only after an employee has been absent for more than seven consecutive days or for more than 10 scheduled workdays due to illness or injury within the same calendar year. Partial days count toward the annual threshold.
- Employers must accept documentation from a broader range of qualified healthcare professionals, including nurse practitioners, nurses, physician assistants, psychologists, licensed practical nurses, and midwives, as well as equivalent professionals outside Manitoba.
- If an employer requests a sick note, it must reimburse the employee for any reasonable fee charged to obtain it. Employees must submit proof of the expense within 30 days, and reimbursement must be made within 30 days of receiving that proof.
- Existing requirements for medical certificates related to statutory leaves or return-to-work clearances remain unchanged.
Implication
Employers should update attendance and sick leave policies, train managers on the new restrictions, and establish procedures for reimbursing employees when medical documentation is required.
South Korea: Revised Workplace Harassment Manual Strengthens Employer Responsibilities
On July 2, 2026, South Korea’s Ministry of Employment and Labor (MOEL) released a revised Manual on the Prevention of and Response to Workplace Harassment, expanding on updated complaint-handling guidelines issued earlier this year.
The revised guidance includes:
- Stronger safeguards for workplace harassment investigations, including recommendations that accused employers not conduct self-investigations and that investigation committees or external experts be used where appropriate.
- Clearer guidance on protecting the integrity of the reporting process while discouraging repeated, bad-faith, or retaliatory complaints that disrupt workplace operations.
- Expanded clarification of what may constitute workplace harassment, including situations involving informal authority rather than formal job title, unreasonable work assignments, or conduct that lacks a legitimate business purpose.
- Enhanced employer obligations to investigate suspected harassment, implement interim protective measures, safeguard confidentiality, and ensure investigations remain objective and free from improper influence.
- Expanded government support, including additional training for smaller employers and greater use of expert committees to improve consistency in handling complex cases.
Implication
Employers should review workplace harassment policies, investigation procedures, and manager training to ensure complaints are handled fairly, confidentially, and in line with the updated guidance.
Sweden: New Anti-VAT Fraud Measures Take Effect
Effective July 1, 2026, Sweden has implemented new anti-VAT fraud legislation that gives the Swedish Tax Agency broader authority to combat VAT abuse and strengthen enforcement.
The new measures allow the Tax Agency to:
- Conduct enhanced verification during the VAT registration process.
- Refuse or cancel VAT registrations where legal requirements are not met.
- Mark VAT registration numbers as invalid within the EU’s VAT Information Exchange System (VIES).
- Delay or suspend VAT refunds where there is a risk of fraud or inaccurate reporting.
- Require applicants to verify their identity in person during the registration process when necessary.
These measures are designed to improve the integrity of Sweden’s VAT system and reduce fraudulent activity in both domestic and cross-border transactions.
Implication
Businesses operating in Sweden should review their VAT registration information, supporting documentation, and refund processes to ensure records are accurate and complete under the strengthened compliance framework.