Multistate Monday: Tax Consequences of Fully Remote, Hybrid, and Temporarily Remote Workforces

In this installment of Multistate Monday, our hosts, Dee Anna Hays and Susan Gorey are joined by Mike Mahoney, who chairs Ogletree’s Payroll Tax and Fringe Benefits subgroup, and Melissa Pesce to discuss key issues for employers with remote workers. Mike and Melissa explore the most significant remote workforce issues, including employers’ obligations to withhold income tax and unemployment insurance contributions for remote workers. Our speakers also consider the implications of workers who work remotely on a temporary basis for personal or business reasons and those who have started working remotely from a new jurisdiction without notifying their employers. In addition, Melissa and Mike also consider best practices for remote work policies, issues concerning remote work as a disability accommodation, and the tools employers can use to conduct audits of home offices.