![]() A more detailed discussion follows this executive summary. Given the expansive impact that remote work will have for the foreseeable future on tax issues affecting individuals, their employers, and state and local governments, the following executive summary of this White Paper identifies policy issues and considerations of concern to policymakers and their constituents, as well as the Remote Work Taxation Work Groups consensus best practices. Read MoreĮxecutive Summary of Policy Issues, Considerations, and Best Practices ![]() For instance, as discussed throughout this White Paper, policymakers might consider (and balance) the burdens placed on employers, employees, and revenue administration, while weighing fiscal issues and traditional tax equities. In contrast, business travelers visit clients or other employer locations from time to time, often on a more infrequent or sporadic basis.īoth remote work and business travel, however, give rise to important and complex tax policy considerations for state lawmakers. While both practices are generally included within the larger “mobile workforce” category of employment, remote work involves an employee regularly working full time or part time (“hybrid” arrangements) at a location other than his or her employer’s office or other regular work site (client’s office, home, construction site, manufacturing facility, etc.)-typically the remote employee works from home. Īt the outset, it is important to distinguish remote work/telecommuting from business travel. In the information sector (which includes tech and media companies), 67% of firms had people working from home some or all the time last year.” And, perhaps more telling, only 5% of workers before the pandemic worked remotely. ![]() Nonetheless, “hite-collar industries still have a large share of folks working from home. Similar downturns in remote work were reported by other news outlets, with especially significant declines in remote work in the financial services industry from 2021 (55%) to 2022 (33%). Remote jobs attracted a majority, or 52.8%, of all applications submitted on LinkedIn, slightly higher than a year before. Other job sites such as and ZipRecruiter also report declines in remote listings.ĭemand for these jobs remains high. Remote jobs made up 13.2% of postings advertised on LinkedIn last month-down from 20.6% in March. Recently, the Wall Street Journal reported:Īfter remote work surged during the pandemic, fewer employers now feel the need to lure talent with the promise of working from home. Full-time in-office work, which may include the service industries, manufacturing, health care, and others where hands-on or in-person interaction of some form is required.Īt present, the long-term viability of remote work is unclear, though it is significantly more popular than it was in pre-pandemic periods. ![]() Hybrid remote work, where an employer requires employees to be in a traditional office setting for a specified period, such as two to three days a week, with the option to work the remaining days remotely.Full-time remote work, including work-from-anywhere arrangements, which is more common for technology-intensive or computer-based jobs.These arrangements can be placed into three groups: moves further away from the impetus behind the surge in remote work, it is evident that certain arrangements will be implemented for the foreseeable future. Such complications especially arise when a remote employee works in a state where the employer had not previously engaged in business.Īs the U.S. Remote work in a state implicates a multitude of tax issues, many of which may be unexpected for the employer and difficult to administer for tax agencies. Following the COVID-19 pandemic and the dramatic nationwide increase in remote work, employees, employers, policymakers, and government agencies face complex and novel multijurisdictional tax issues at the state and local levels.
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