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Human Resource & Payroll

2022 Multi-state Payroll Taxation Issues & Nexus

Overview

The laws in each state and the tax guidance on how to determine taxation when employees live in one state and work in another are different or for employees that work in multiple states for travel for work. Understanding how to calculate tax for employees in 2 or more states can be confusing. Plus state laws for payroll need to be followed when employing employees in more than one state.


A very significant non-payroll issue is whether the employment creates nexus, i.e. a business presence, within a particular state and whether the employer is subject to that state’s income, franchise, sales, and use, or other state business taxes imposed by the state and the related apportionment issues.


To better understand these laws, this webinar will be tailored to employers that have a large number of employees that may telecommute across state borders and how employers can manage the tax liability for those employees. Especially when these employees perform work in multiple states. The discussion will be also on the relaxed state requirements due to COVID-19& aftermath and the need for employees to work from home. Along with what laws have been relaxed during the pandemic and what haven’t.

 

 

 

Areas covered in this training

-Telecommuting and why it creates a tax liability for employers
-Employee domicile and tax residency
-Reciprocity Agreements and how they affect state income tax withholding
-Resident/Non-Resident Withholding Rules - How to determine the states for which you must withhold tax
-Evaluating taxation for multiple states
-What wages are subject to taxation?
-Withholding compliance issues.
-State Unemployment Insurance
-SUTA dumping - what it is and how to avoid this penalty trap
-Traveling Employees
-Administrative Concerns
-HR Concerns
-Local tax residency rules
-Special rules for military spouses
-Case Studies

 

 

 

Why Attend this Training

-Review how to properly determine the SUI state
-Understanding multi-state taxation and how to properly review the laws to stay compliant
-Best practices on how other employers handle multi-state concerns
-Discussion on relaxed state requirements due to COVID-19 and the need for employees to work from home.
-Review of trends for work-from-home policies and how to handle multi-state taxation.

 

 


Duration: 60 Minutes
Suggested Attendees:

-Payroll Professionals
-Payroll Supervisors and Personnel
-Payroll Consultants
-Payroll Service Providers
-Public Accountants
-Internal Auditors
-Tax Compliance Officers
-Enrolled Agents
-Employee Benefits Administrators
-Officers and Managers with Payroll or Tax Compliance Oversight
-HR professionals
 

You may ask your Question directly to our expert during the Q&A session.

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