The Mobile Workforce – New Realities for Employers Who Operate in More than One State

Description

Employers are increasingly dealing with mobile workforce employees. Many are working from home for employers who operate in other states. This creates a multitude of issues concerning payroll taxes. In 2025, the OBBB created legislation currently awaiting congressional approval. If passed, it will significantly simplify state income tax withholding rules. Until then, employers need to understand when and in what states income tax needs to be withheld. In order to completely understand SIT withholding, you have to know what creates a business nexus in this regard. What is the definition of residency? What are the withholding rules on employees who live in one state, but work in another (or several others)? How is unemployment tax paid, and in what state does a laid-off worker apply?

A business doesn’t need to just worry about payroll taxes. Activities in all states can result in Sales tax and Income tax requirements as well. We will go over what activities these are, so you can be sure to check for compliance in each. Federal Rules are one thing. They set a minimum standard for states to follow regarding SIT withholding and Local Taxes. However, most states have developed their own rules and regulations. These can be confusing and often contradicting.

In this extended webinar, learn not only the federal guidelines, but the 50 state-specific rules about business nexus, residency, mobile workforce,  income tax, and local tax rules.
 
So join Mark Schwartz in this important webinar. You will be fully versed on the requirements for workers in other states. His unique experience in handling employer requirements in all 50 states gives him the edge for training in this area.

Areas Covered in the Session:-

• What are the normal rules for multistate workers
• What are the major factors to consider for multistate workers?
• What is the 4-part test for paying UI tax to states
• How do I determine which states I withhold SIT for
• How do I manage a workforce that travels in multiple states
• Which states have reciprocal agreements
• Which states have a state income tax
• Which states have local employment taxes
• Which states have what requirements that create a business nexus for payroll, sales tax, income tax, etc.
• When do you have to register as an employer in which states?
• Is my payroll system up to date to fulfill all requirements
• What other HR issues should I be concerned about

Background:-

Having employees in more than one state creates a lot of headaches for both payroll and H/R managers alike. You must know the visiting state(s) rules for unemployment insurance, state income tax, and other state/local taxes. You have to understand when you must register as an employer in the visiting state; and withhold income tax for both states. Further, some states have reciprocal agreements to alleviate these burdens, but most don’t. COVID-19 exacerbated this for most employers. There were relief provisions granted for remote workforces. They have ended.

Why Should You Attend?

Employers should ask themselves:

• Do I have workers who live in one state and work in another?
• Do I have workers (such as a sales force) who travel routinely to fulfill their job duties?
• Do I fully understand where a worker will be approved for unemployment insurance, and what will happen if I haven’t paid UI tax in that state?
• Do I know if an employee’s home state requires state income tax withholding? If so, are there minimum earnings or time requirements?
• Do I know all of the State and Local taxes that differ from the state(s) I operate in?
• Can I effectively advise workers on their requirements for filing for employee benefits, or for filing their personal income taxes?
• Do we, as an organization, know all of the possible payroll and HR differences that occur among different states?

Who Will Benefit:-

• Payroll and HR managers
• Compensation and hiring staff
• Finance and Operational managers
• Executive Staff.