Mobile and Telecommuting Workforce: State tax and compliance challenges

Elizabeth Pascal
Nicole L. Johnson
Luisa D. Bostick
Elizabeth Pascal | Partner, Hodgson Russ LLP
Nicole L. Johnson | Partner, Blank Rome
Luisa D. Bostick | Senior Associate, Hodgson Russ LLP
On-Demand: May 3, 2022

$195.00 2 hour CLE

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Program Summary

The increase in employers hiring employees in multiple states and allowing workers to telecommute has created new state tax issues and compliance challenges. This webinar examines the myriad of state tax rules and obligations that can be triggered when employees work in different states than the location of their employer. These include state income and sales tax nexus thresholds; employment tax withholding obligations; a state-specific rules such as the Convenience of the Employer rule.

The webinar will also review non-tax employment obligations, including workers compensation, wage and hour requirements, onboarding remote employees, policies and procedures, protecting the business, and family leave policies and when those are triggered by mobile and telecommuting employees.

Key topics to be discussed:

  • State Tax Nexus
  • State Withholding Tax Obligations
  • Non-Tax Employer Obligations at the State Level

Date / Time: May 3, 2022

  • 1:00 pm – 3:10 pm Eastern
  • 12:00 pm – 2:10 pm Central
  • 11:00 am – 1:10 pm Mountain
  • 10:00 am – 12:10 pm Pacific

Choose a format:

Live Video Broadcast/Re-Broadcast: Watch Program "live" in real-time, must sign-in and watch program on date and time set above. May ask questions during presentation via chat box. Qualifies for "live" CLE credit.

On-Demand Video: Access CLE 24/7 via on-demand library and watch program anytime. Qualifies for self-study CLE credit. On-demand versions are made available 5 business days after the original recording date and are viewable for up to one year.

Closed-captioning available

Speakers

Elizabeth Pascal_Partner, Hodgson Russ LLP_myLawCLEElizabeth Pascal | Partner, Hodgson Russ LLP

Liz concentrates her practice in tax law with a focus on New York State, New York City, and multistate tax issues. She assists individual and business clients with New York State and New York City audits, including residency, sales tax, unincorporated business tax, commercial rent tax, and corporate tax audits. Liz has also helped many clients successfully navigate New York State’s voluntary disclosure process. She works with each client to determine the optimal strategy to resolve tax issues, whether negotiation through the audit process, litigation, or tax planning.

Prior to joining Hodgson Russ, Liz served as an intern for U.S. District Judge William Skretny in the Western District of New York. Before entering law school, she was a professor of comparative politics and has taught at Connecticut College, Wesleyan University, and University at Buffalo.

 

Nicole L. Johnson_Partner, Blank Rome_myLawCLENicole L. Johnson | Partner, Blank Rome

Nicole works with clients to resolve state and local tax controversies at the audit, administrative, and judicial levels and advises clients on state and local tax law in transactional matters. She represents clients on matters that implicate virtually every category of taxes, including corporate income and franchise taxes, gross receipts taxes, sales and use taxes, and transactions taxes.

She frequently delivers lectures on state and local tax matters and has presented at several organizations, including the Council On State Taxation, Tax Executives Institute, Energy Tax Association, and California Tax Policy Conference. Nicole was appointed to the New York Tax Appeals Tribunal Advisory Panel in 2018. She also regularly provides expert insights and commentary to the annual Bloomberg Tax Survey of State Tax Departments.

Prior to joining Blank Rome, Nicole was a partner at a leading Am Law 100 firm and served as a local state and local tax manager at one of the big four accounting firms. In 2006, she served as a law clerk for the Honorable Michael B. Thornton, U.S. Tax Court.

 

Luisa D. Bostick_Senior Associate, Hodgson Russ LLP_myLawCLELuisa D. Bostick | Senior Associate, Hodgson Russ LLP

Luisa regularly counsels and represents private and public sector clients in all aspects of labor and employment law. Her practice includes federal and state employment discrimination, workplace policies, employee evaluations, discipline and discharge, contract negotiations, union avoidance, and unemployment insurance issues. She has represented clients in cases involving the New York State Department of Labor, the New York State Division of Human Rights, the Equal Employment Opportunity Commission, the National Labor Relations Board, and the Public Employment Relations Board.

Luisa also counsels school districts on a range of legal challenges such as special education litigation, student disciplinary matters, labor relations matters, and the development and implementation of school district policies.

Since March of 2020, both public and private sector employers have faced increased and unprecedented challenges related to the coronavirus pandemic. Luisa’s practice has included a focus on addressing pandemic related challenges, from safety issues (mask, testing, quarantines) to leave and accommodation related implementation under a myriad of state and federal laws.

Prior to joining Hodgson Russ, Luisa worked at a local mid-size firm in its litigation and employment law practice groups.

Agenda

I. Nexus/Doing Business | 1:00pm – 1:15pm
II. Withholding Obligations of the Employer for the Mobile Employee | 1:15pm – 1:30pm
III. Federal Legislation | 1:30pm – 1:45pm
IV. Obligations of the Telecommuting and Mobile Employee | 1:45pm – 2:00pm

Break | 2:00pm – 2:10pm

V. Unemployment Insurance and Workers Compensation | 2:10pm – 2:30pm
VI. Additional Non-Tax Employer Obligations | 2:30pm – 2:50pm
VII. Addressing Employer Compliance | 2:50pm – 3:10pm