Steven P. Johnson - Morgan Lewis
Eric Gonzaga - Grant Thornton
Julia Lagun - Comerica Bank
This presentation will cover issues raised by office reopenings, and by “remote working” policies that are being adopted for the thousands of employees who want to continue to work at home at least part time. Employers are wrestling with the identification of employees with “home offices” (versus homes serving as “primary” or “secondary” places of business), since that determination affects when employees can be reimbursed for home office equipment, overtime meals, daily commutes between home and office, or extended office visits, involving overnight stays. These remote working policies can also trigger new responsibilities for information reporting and state income tax withholding (both during and after the Pandemic), and may also trigger substantial increases in state income taxes, for corporations whose employees are working in states or countries where the employer might not previously have had any business nexus.