News & Analysis as of

Withholding Tax Remote Working

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

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

It’s 2023: Do You Know Where Your Workers Are? Key Considerations for Managing a Remote Workforce

Even with an increasing number of employers calling their workers back into the office following the pandemic, many employees across the United States are still working from home or otherwise working remotely. While many...more

Miller Canfield

Mobile and Remote Employees Bring State Tax Compliance Issues

Miller Canfield on

Companies with workers who travel to other states for work (mobile workers) or those who work permanently from another state (remote workers) face unique state tax compliance challenges. For years, efforts to enact federal...more

Haynsworth Sinkler Boyd, P.A.

Compliance Checklist for Employers with Out-of-State Remote Employees

During a recent employment law webinar, Haynsworth Sinkler Boyd’s Chris Gantt-Sorenson and Tyler Gilliam discussed considerations for employers who employ out-of-state remote workers. To help employers ensure that they are...more

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

Employee Requests to Work Remotely While Abroad: Considerations for Employers

In the wake of the pandemic and global adoption of teleworking, an increasing number of employees are looking to work remotely abroad. Unfortunately, the law is not as flexible as technology....more

Williams Mullen

[Webinar] M&A Series: Not an Afterthought, Important SALT Considerations for M&A Transactions - September 27th, 11:00 am - 11:15...

Williams Mullen on

Have you ever been in the final throes of a deal and it fell through because of an unresolved state and local tax (SALT) issue? It happens more often than you might think. Join the co-chair of our State and Local Tax...more

McDermott Will & Emery

International News: Spotlight on Tax

INTRODUCTION TO US TAXATION OF NFTS - Despite Non Fungible Token (NFT) sales hitting nearly US$21 billion by the end of 2021, making NFTs almost as valuable as the global art market, they are currently completely ignored...more

BakerHostetler

Will states ‘come together’ to resolve remote work tax withholding issues...or will we continue ‘waiting here...on the long and...

BakerHostetler on

The increased number of employees working remotely has caused a host of problems for employers - and employees - during the throes of the pandemic. Now that remote work is looking more and more like the new normal, it’s more...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

BakerHostetler on

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

Bricker Graydon LLP

[Ongoing Program] COVID and HR and Taxes, Oh My! - November 2nd, 12:00 pm - 1:00 pm EST

Bricker Graydon LLP on

Webinar Series: Hot Topics in Employment - Bricker & Eckler’s annual “Hot Topics” seminar is remaining virtual this year! This series provides human resources professionals and in-house attorneys with insight into ongoing...more

Williams Mullen

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

Williams Mullen on

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

Womble Bond Dickinson

Withholding Requirements for Remote Workers

Womble Bond Dickinson on

South Carolina Department of Revenue Announces Extension of Relief Regarding Nexus and Income Tax Withholding Requirements for Remote Workers - Due to the rise in remote work caused by the pandemic, the State has provided...more

Eversheds Sutherland (US) LLP

Tread carefully: Global pay and employee benefits traps for the unwary

This briefing highlights a number of international pay and employee benefits legal issues that carry potentially severe penalties. Each of these issues is well worth a review now to avoid future consequences. International...more

Littler

Dear Littler: What is so Taxing about our Wandering Workers?

Littler on

Dear Littler: You alerted us to some wage & hour and leaves & benefits issues stemming from our “wandering workers” who have scattered across the country during the pandemic, yet continue to work for our Texas-based company....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

Eversheds Sutherland (US) LLP

SCOTUS denies New Hampshire’s motion challenging Massachusetts’ taxation of nonresident remote workers during Covid-19

On June 24, 2021, the United States Supreme Court held a conference to review New Hampshire’s motion for leave that challenged Massachusetts’ taxation of wages earned by nonresident remote workers during the Covid-19 period....more

Buckingham, Doolittle & Burroughs, LLC

Challenge to Ohio’s COVID-19 Remote Worker Withholding Statute Dismissed

In the fall 2020, Ohio passed a law giving employers flexibility to withhold income taxes as if employees were still working at the office, even if they were working remotely in a different municipality due to COVID-19. See...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

Jackson Lewis P.C.

Remote Employees: The Geographic Tax And Benefits Challenges

Jackson Lewis P.C. on

As the COVID-19 vaccine has become readily available, and many employers contemplate employees returning to the office to work, both employers and employees have accelerated demands for new and permanent remote work location...more

Kerr Russell

State And Local Tax Considerations For Remote Employees – And Their Employers

Kerr Russell on

Government mandated work-from-home orders have created a remote workforce, creating a host of complex state and local tax issues for both employers and their employees. Even as these orders expire, a common trend among...more

Bowditch & Dewey

Update on Revised DOR Income Tax Pandemic Regulations for Telecommuters

Bowditch & Dewey on

On March 5, 2021, the Massachusetts Department of Revenue (DOR) codified final regulations to extend Massachusetts income tax withholding to non-residents formerly commuting to Massachusetts but now telecommuting due to the...more

BakerHostetler

New Hampshire v. Massachusetts - Are There Broader State Tax Implications?

BakerHostetler on

Massachusetts is taxing nonresidents who are working outside Massachusetts due to COVID-19. Seems unfair? Well New Hampshire agrees and has asked the US Supreme Court to allow it to bring suit against Massachusetts. Matt...more

Hogan Lovells

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

Hogan Lovells on

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

Freeman Law on

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

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