Remote Work: Legal and Tax Implication for Employers

While remote work has numerous benefits for both employees and employers—such as improving employee happiness, boosting workplace productivity, and reducing office costs—remote work also creates a web of new legal obligations for employers and new entitlements for employees.

Work from Home: Legal and Tax Implication of Remote Work for Employers is intended to help employers and their professional advisors understand what they need to know about common legal and tax issues that arise when employees work in a state or city that is different from their own.

This paper was co-authored by Kate Lister, president of Global Workplace Analytics and Isaac Mamaysky, Partner with Potomac Law Group PLLC. A version of this paper was peer-reviewed by and will appear in the ABA Journal of Labor & Employment Law (forthcoming, 2022).