Tax and compliance issues for Remote Employees

Date: February 22, 2022
Time: 01:00 PM ET
Duration: 90 Minutes
Speaker: Vicki Lambert
CEU Credits : 1.5 HRCI

$0.00

Description

Overview:

This webinar discusses the issues surrounding employees working anywhere outside the traditional office.

 

Background

Before the pandemic we all normally worked together in the same office at the same time. Then, suddenly, Covid hit. And everything changed. Hundreds of thousands of employees scattered to the four winds. Some just went home from the office and stayed there. Others move their home, maybe to be closer to family for the duration. And we all thought that after Covid was over everything will return to as it was. But has it and will it? Many employees discovered that they enjoyed working from home and were even more productive, while still others longed to return to the office. 21st technology allowed us to work from anywhere during the pandemic and will continue to allow employees and employers the freedom to work from anywhere. Unfortunately, as we come to a close on the major upheaval of the pandemic and start to settle into the new normal of office life, the compliance issues are not as easy to address as the technology ones were at the beginning.

During the pandemic many states did not enforce their taxation rules because they too assumed that the moves by employees were temporary. Why set up as an employer in a state that your employee will only be there for 2 months, never to return to work there again. As the dust settles, we are discovering that employees working totally outside of the standard office or as a hybrid employee (part time in office, part time at home) is becoming the new norm. The states are reacting to this new business model.  No more free-pass on taxing employees working from home which happens to be across the state line. By 2022 all states will revert back to their withholding requirements for state income tax be honored as it would have been pre-Covid. So just what are those taxation requirements?  What if the employee works as a hybrid, coming into the office a couple of days per week?  What if they work from home and only come into the office once a month, a quarter or even once a year?  Does that alter the requirements? And is state income tax the only compliance issue?

Where an employee is physically located determines which state’s wage and hour laws apply.  An employee now living and working from home in Indiana would be subject to Indiana wage hour laws even if the employee used to work in Illinois and the employer is still located in Illinois. Overtime rules, minimum wage rates, and permitted deductions from paychecks, even paystub requirements are governed by where the employee is physically performing the work. The same applies to garnishments for child support and creditors. Payroll must make determinations on all these compliance issues in the age where employees can work from literally anywhere.

 

In this event we will cover:

  • State income tax withholding requirements for employees working from anywhere
  • Local tax issues
  • Who gets the state unemployment insurance for hybrid workers
  • Which wage and hour laws apply when employees work from anywhere
  • Do wage hour laws or tax laws change if the employee comes into the “office” once a week, month or quarter
  • Which sick pay laws apply for hybrid employees
  • What compliance issues arise concerning child support and creditor garnishments
  • Travel pay issues for hybrid employees

 

Who Will Benefit:

  • Payroll Executives/ Managers/ Administrators/ Professionals/ Practitioners/ Entry Level Personnel
  • Human Resources Executives/ Managers/Administrators
  • Accounting Personnel
  • Business Owners/ Executive Officers/ Operations and Departmental Managers
  • Lawmakers
  • Attorneys/ Legal Professionals
  • Any individual or entity that must deal with the complexities and requirements of Payroll compliance issues

Speaker

Vicki Lambert

Vicki M. Lambert, CPP, is President and Academic Director of The Payroll Advisor™, a firm specializing in payroll education and training.
With over 35 years of hands-on experience in all facets of payroll functions as well as over 20 years as a trainer and author, Ms. Lambert has become the most sought-after and respected voice in the practice and management of payroll issues.  She has conducted open market training seminars on payroll issues across the United States that have been attended by executives and professionals from some of the most prestigious firms in business today.
A pioneer in electronic and online education, Ms. Lambert produces and presents payroll related audio seminars, webinars and webcasts for clients, APA chapters and business groups throughout the country. Ms. Lambert is an adjunct faculty member at Brandman University in Southern California and is the creator of and instructor for their Practical Payroll Online program, which is approved for recertification hours by the APA. She is also the instructor for the American Payroll Association’s “PayTrain” online program also offered by Brandman University.

Certification

This webinar has been approved for 1.5 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®,SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®).