The recent rise in telecommuting, with employers and employees, frequently located in different states, has created new state tax issues and state compliance challenges. This program examines the myriad of state tax rules and obligations that can be triggered when employees work in different states than the location of their employer or perform services in multiple states. These include state income and sales tax nexus thresholds; employment tax withholding obligations; and various state-specific rules such as the Convenience of the Employer rule. This course will also delve into the non-tax employment obligations that arise with a multistate workforce, including workers compensation, wage and hour requirements, onboarding remote employees, policies and procedures, protecting the business, and leave policies.
- Nexus/Doing Business
- Withholding Obligations of the Employer for the Mobile Employee
- Convenience of the Employer rules
- Federal Legislation
- Obligations of the Telecommuting and Mobile Employee
- Unemployment Insurance and Workers Compensation
- Additional Non-Tax Employer Obligations