News & Analysis as of

Remote Working Tax Planning

Ogletree, Deakins, Nash, Smoak & Stewart,...

Remote Work in Puerto Rico: A Legal Update for Global Employers

Puerto Rico has recently relaxed its requirements for remote work, implementing significant changes. The first set of changes occurred in 2022 with the enactment of Law 52-2022....more

Rivkin Radler LLP

Employer to Nonresident Employee: “You Cannot Work in New York”; New York to Employee: “We Will Tax You Anyway”

Rivkin Radler LLP on

You are probably aware that many employers are discarding the fully flexible, remote work policies that were forced upon them – as “nonessential” businesses – during the COVID-19 pandemic[i] and which they retained as an...more

Dinsmore & Shohl LLP

Ohio Supreme Court Allows Workplace Cities to Tax Remote Workers During COVID

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The Ohio Supreme Court upheld a temporary Ohio law providing that income earned by remote workers would be taxed by the municipality that was their principal place of work, rather than the municipality where they actually...more

Hogan Lovells

First Spanish ruling on the existence of a PE due to teleworking during and after COVID-19 lockdown

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The Spanish Tax Authorities ("STA") have issued the first ruling analysing the existence of a permanent establishment ("PE") in Spain due to an employee who worked from home during and after the COVID-19 lockdown. In this...more

McDermott Will & Schulte

[Webinar] Tax in the City® - March 1st, 11:30 am - 1:00 pm PDT

The potential impact of global mobility issues and recent tax developments may require reassessing your planning strategies. Join us for our first Tax in the City® program of 2022, which will cover federal and...more

Bowditch & Dewey

Remote Work Tax and Compliance Considerations

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Many tax and compliance obligations apply when a company offers a remote work arrangement to employees in different states. STATE AND LOCAL EMPLOYEE TAX REQUIREMENTS - First, the company must work with its payroll provider...more

Baker Donelson

Collaborative Compliance: Tax and Employment – Old Issues, New Lens

Baker Donelson on

Remote Workers: Tax And Employment Landmines For Companies To Navigate - The pandemic is ending, or at least there is light at the end of the tunnel as vaccines are being administered and employees are coming back to the...more

BakerHostetler

Tax Withholding Policies in a Work-From-Home Environment

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Working from home some or all of the time has become commonplace and seems likely to continue regardless of what happens with the COVID-19 pandemic. New ways of working require new ways of handling tax withholding. Employers...more

Littler

New Jersey Quietly Rolls Back Temporary Suspension of Employer Withholding Rules for Teleworking Employees

Littler on

Effective October 1, 2021, the New Jersey Division of Taxation (the “NJDT”) ended the temporary relief period with regard to employers’ obligation to withhold income taxes for teleworking employees who work in New Jersey.1 ...more

Williams Mullen

“Sure, You Can Work Remote”...These Words May Have a Huge Cost...

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COVID has not only seen a migration of employees to remote work but has created a new business model that is here to stay. In the midst of COVID, employers were eager to allow their employees to work from home and maintain a...more

Ballard Spahr LLP

Pennsylvania and Philadelphia Tax Updates: Considerations for Post-COVID Remote Work

Ballard Spahr LLP on

Summary - Businesses with employees in Pennsylvania and Philadelphia should be prepared to adapt to a post-COVID world as temporary guidance regarding remote work expires and pre-COVID rules regarding employment tax...more

Bowditch & Dewey

How a Remote Workforce Changes State and Local Tax Requirements

Bowditch & Dewey on

Governor Baker announced on Monday, May 17 that Massachusetts will end the COVID-19 state of emergency on June 15, 2021. Given this news, the Massachusetts Pandemic-related Temporary withholding tax rules will expire...more

McDermott Will & Schulte

[Webinar] McDermott & ACC | Top Five Things All In-House Lawyers Need to Know About Tax - May 13th, 12:00 pm - 1:00 pm CST

What should in-house lawyers spend time discussing with their chief financial officers (CFOs)? What are the most important tax developments affecting businesses today? In this program, we’ll review the key tax issues that...more

Robinson & Cole LLP

Work from Anywhere? Telecommuting and Tax Obligations for Employers: Practical Considerations and Tips for Human Resources and...

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As a result of the COVID-19 pandemic, there has been a sudden, widespread shift towards remote work arrangements. This shift has provided many benefits, including an increase in the employee talent pool and the ability to...more

Hogan Lovells

Remote workers and COVID-19 in the sports, media, and entertainment industries – Are new tax obligations on the horizon?

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The coronavirus pandemic has forced most studios and many other production companies to accelerate the adoption of remote working. While the process of making creative decisions both before the shoot (such as casting, set,...more

Freeman Law

Remote Work Force and State Tax Implications

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The Covid-19 pandemic has had an impact on our workforce. Companies were forced to quickly respond to a work-from-home model for its employees. Many employees began working from states other than the states in which their...more

Littler

Advice for UK Employers with Staff Working Overseas during COVID-19: Act Now!

Littler on

Employees working remotely outside the UK during Covid-19 may create – and may already have created – expensive tax liabilities for themselves and their employers....more

Farrell Fritz, P.C.

New York Business, Nonresident Telecommuters And The Taxation Of Wages Earned Remotely

Farrell Fritz, P.C. on

Drums. Do you hear them? Along the western shore of the Hudson River. It seems that the unrest which began in New England earlier this year is spreading into the Mid-Atlantic States. The owner of a New York business that...more

Mintz - Employment Viewpoints

COVID-19 Telecommuting Tax and Leave Issues for Employers

Months into the COVID-19 pandemic, many employer telecommuting arrangements remain in place, with several large corporations opting to extend these arrangements well into 2021. The benefits of such arrangements have been...more

Foster Garvey PC

The Changing Face of Employer State Tax Reporting and Payment Obligations in the Coronavirus Telework "New Normal"

Foster Garvey PC on

In the wake of the coronavirus pandemic, companies in wide-ranging industries across the country have unprecedented numbers of employees working from remote locations. In a prior post, we discussed numerous issues that may...more

Hogan Lovells

Coronavirus: The Hill and the Headlines – COVID-19 D.C. Update – May 2020 #9

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In Washington: Speaker Nancy Pelosi (D-CA) and House Majority Leader Steny Hoyer (D-MD) released the details of their emergency remote proceedings.  The plan temporarily implements remote committee proceedings, remote...more

Morgan Lewis

Remote Working Implicates State Payroll Tax, Corporate Income/Franchise Tax Nexus Concerns

Morgan Lewis on

Employers should be aware that remote working arrangements during the coronavirus (COVID-19) pandemic may inadvertently trigger state payroll tax registration and filing requirements for their businesses, and possibly trigger...more

Proskauer - Tax Talks

COVID-19: HMRC Announces its Approach to Company Residence

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There has been considerable discussion about the effect that the travel restrictions resulting from the COVID-19 pandemic might have on the tax residence of companies, particularly where directors are stuck in a different...more

Chambliss, Bahner & Stophel, P.C.

Tending Our Gardens, Intentionally Planning for the Future

Over the last couple of weeks, it seems my husband and I have made more trips to The Home Depot, Lowe’s, and our local nurseries than we did all of last year. There is nothing like working remotely from home while...more

Akin Gump Strauss Hauer & Feld LLP

COVID-19 - Tax Considerations in Light of Travel Restrictions

The ongoing COVID-19 health crisis has resulted in significant changes to working practices in the United Kingdom (U.K.) and elsewhere. With a number of territories moving into aggressive suppression phases to halt the...more

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