{"id":16522,"date":"2020-11-19T22:19:43","date_gmt":"2020-11-19T22:19:43","guid":{"rendered":"https:\/\/adhikarnama.in\/?p=16522"},"modified":"2022-12-01T19:19:57","modified_gmt":"2022-12-01T19:19:57","slug":"working-remotely-5-critical-tax-implications-you","status":"publish","type":"post","link":"https:\/\/adhikarnama.in\/?p=16522","title":{"rendered":"Working Remotely? 5 Critical Tax Implications You Need to Know About"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">State Unemployment Tax (SUTA)<\/a><\/li>\n<li><a href=\"#toc-1\">Payment and Filing Options<\/a><\/li>\n<li><a href=\"#toc-2\">Remote and Hybrid Employees | State and Local Tax Considerations<\/a><\/li>\n<li><a href=\"#toc-3\">strategies for employee retention on&#8230;<\/a><\/li>\n<li><a href=\"#toc-5\">For Employees<\/a><\/li>\n<\/ul>\n<\/div>\n<p>Taxes make up just one part of the enormously complex equation of working and hiring internationally. Workers must tackle issues like visas, culture shock, and language barriers. Businesses, meanwhile, must contend with issues of payroll, benefits, and compliance. That means if your organization is based in New York, but you have an employee working from home in Utah, you have to withhold New York taxes. Develop a policy and approach on when to recognize state changes, when to re-code employees for tax purposes, Wage &#038; Hour, Workers&#8217; Compensation and other applicable requirements. Establish an assessment and approval process, involving the Tax Department, Legal, HR etc.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"303px\" alt=\"how do taxes work for remote employees\"\/><\/p>\n<p>Again, review your employer&#8217;s policy to confirm your options and check with HR to answer any unresolved questions. All signs point to remote working not only continuing post-pandemic but to increase further. There are many options out there for handling your payroll, but in our opinion, these are two of the best solutions at the moment. Wise, in particular, also integrates well with many payroll and accounting systems which is a real bonus.<\/p>\n<h2 id=\"toc-0\">State Unemployment Tax (SUTA)<\/h2>\n<p>This test requires that you withhold and pay taxes to the state where your organization is located even if your employees live out of state, if they do so out of convenience. Unless you specifically require your  out-of-state workers to be remote in their state, you have to withhold taxes for your state. As another example, Utah adopted SB 39 on March 2, 2022 to adopt specific rules for tax withholding on employees temporarily in the state. Before you panic about your tax bill, though, remember that every tax  situation is different. Chances are good you won&#8217;t actually be double-taxed\u2014aka, taxed for the same income in two different states, paying twice as much in taxes as you normally would.<\/p>\n<p>Keep in mind that whether your employees report in person each day or are completely remote, as the employer, you will still be required to withhold and remit federal income tax and FICA on their behalf as well. For more information on federal taxes and how to compute them, check out our 2022 Federal &#038; State <a href=\"https:\/\/remotemode.net\/blog\/how-remote-work-taxes-are-paid\/\">remote work taxes<\/a> Payroll Tax Rate Guide. Some states require your company to withhold income taxes even if the employee only works for one day in that state. For example, as ADP points out, Maine requires withholding after 23 days in the state and earnings of more than $3,000; Utah, in 2022, adopted a threshold of 20 days.<\/p>\n<h2 id=\"toc-1\">Payment and Filing Options<\/h2>\n<p>This occurs naturally whenever you report a move to the IRS, and will result in you getting taxed for different portions of the calendar year based on where you lived. For example, if you lived in New York from January to March but then moved to California, you\u2019d pay New York state taxes for those three months, and California taxes for the rest of that year. Although larger companies tend to have established tax relationships with states other than their home state, this might not be the case for smaller businesses. If you moved out of state or spent a significant amount of time working elsewhere this year, be sure to talk to your employer so you can both avoid any unexpected tax penalties. Following current tax laws just got more complicated with the influx of remote work.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>Where do I pay state taxes if I live in a different state than my employer?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>As a remote worker, you&#8217;re required to pay tax on all your income to the state you live in (if your state has personal income tax). This is true no matter where your employer is located.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Content State Unemployment Tax (SUTA) Payment and Filing Options Remote and Hybrid Employees | State and Local Tax Considerations strategies for employee retention on&#8230; For Employees Taxes make up just one part of the enormously complex equation of working and hiring internationally. Workers must tackle issues like visas, culture shock, and language barriers. Businesses, meanwhile, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-16522","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-1"},"_links":{"self":[{"href":"https:\/\/adhikarnama.in\/index.php?rest_route=\/wp\/v2\/posts\/16522","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/adhikarnama.in\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adhikarnama.in\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adhikarnama.in\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/adhikarnama.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16522"}],"version-history":[{"count":1,"href":"https:\/\/adhikarnama.in\/index.php?rest_route=\/wp\/v2\/posts\/16522\/revisions"}],"predecessor-version":[{"id":16523,"href":"https:\/\/adhikarnama.in\/index.php?rest_route=\/wp\/v2\/posts\/16522\/revisions\/16523"}],"wp:attachment":[{"href":"https:\/\/adhikarnama.in\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16522"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adhikarnama.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16522"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adhikarnama.in\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}