If your employer operates out of another state, you typically won’t have to pay two sets of remote work taxes. Often, employee-based income taxes are based on the state where you generate income, not where the revenue itself is generated. You might be asking, “If I work remotely, where do I pay taxes?” To help you how does remote work get taxed answer this question, we’ve created a guide about how remote work functions for the many types of remote workers.
This is called the “convenience of the employer” rule, and Connecticut, Delaware, Nebraska, New York, and Pennsylvania have it, though they differ on the details. Put simply, if you want to know how to streamline your onboarding process, mastering remote worker taxes is a critical step. Maintaining compliance in this rapidly changing world is essential for successful global expansion. Current employees have relocated abroad while businesses have begun remote onboarding across international borders to seek out talent that was previously beyond reach.
Satisfying your obligations
- In this case, you and your cross-border worker could be subject to tax liabilities in both states.
- The W-2 determines the state tax withholding for remote employees (and everyone else).
- Payroll taxes for remote employees vary depending on the types of remote workers you have and where they live.
- Below are some tips to keep in mind to ensure that you remain compliant with your taxes.
- Because of this, hybrid workers have fewer opportunities to apply for tax exemptions.
Each state has its own tax rate, residency rules, and set of forms for filing taxes. A contractor from Spain is working short contract jobs across the European Union within a period of three months. Because the contractor is traveling and working in various countries within a shorter three-month period, they won’t need to report their income or pay foreign income taxes outside of Spain. Note that employers can generally receive a credit of 5.4% by filing Form 940, making the net FUTA tax rate 0.6%. The FUTA credit employers receive depends on how much they pay in state unemployment taxes.
Oyster is a global employment platform designed to enable visionary HR leaders to find, engage, pay, manage, develop, and take care of a thriving distributed workforce. Oyster lets growing companies give valued international team members the experience they deserve, without the usual headaches and expense. Remote work offers employees the opportunity to work from a convenient location, avoid frustrating commutes, and have more flexibility in their schedules. It has benefits for employers, too, including better employee retention and lower overhead costs.
Under this legal requirement, you pay taxes in your state rather than the employee’s state. Additionally, double taxation risks, such as those for employees who commute across state lines, can still exist in some states. In this case, you and your cross-border worker could be subject to tax liabilities in both states. Reciprocal agreements—or a compromise between states that allows nonresident workers to request tax exemption from the other state—exist in some places to prevent double taxation, but only some states have one.
This can prevent double taxation and simplify your filing obligations by ensuring you only pay state taxes in your state of residence. However, if your employer mandates remote work due to business necessity, you might only owe taxes to Pennsylvania, based on state-specific guidelines. Because Pennsylvania and Delaware do not have a reciprocal tax agreement, it’s important for you to understand each state’s tax policies to avoid double taxation.
Which states have the ‘convenience of the employer rule’?
This is generally true even if an employee is permanently working in one state for two or three days per week and another state for the remaining days, on an ongoing basis. While many individuals might work in a nearby city, they might live in another town. Typically nexus taxes are imposed on out-of-state/city organizations working in places without reciprocity agreements. From there, you’ll need to familiarize yourself with state guidelines, income tax tables, and SUTA tables. Consider partnering with a payroll and HR provider who has tax professionals on staff. For example, if you live in Maryland but work over the border in Pennsylvania, you would not pay Pennsylvania taxes or file a tax return in that state.
This means that the states in the agreement have made paying taxes to each state easier on the worker. A remote employee might work from home in the same city or region where the company office is located, or they may live and work in a different region or country entirely. Each situation can bring its own tax implications, and the onboarding of remote employees requires careful attention.
Two ways to illustrate the consequences of the complexity of working from another country
There are also reciprocity agreements in place between states with convenience of the employer rules. That means if you live in Pennsylvania but work for a New York-based company, you would only pay one set of taxes. Unless employees live and work in a state with no income tax, they may be taxed twice.
However, there are five states that tax people where their office is located — even if that person does not physically work in the state. These individuals may be denied a tax credit in their home states, meaning they may be forced to pay income taxes in two different states. For fully remote and hybrid workers alike, the rule of thumb follows that state taxes apply in the state in which the work is performed.
- You’ll need to stay current on which taxes you must withhold and pay, which mandated benefits you must provide, and any additional obligations such as overtime or paid leave.
- For regular W-2 employees, working from home may have a minimal impact on your taxes, but there are plenty of situations where it can get complicated.
- The Missouri Department of Revenue Online Withholding Calculator is provided as a service for employees, employers, and tax professionals.
- You may also encounter additional implications for workers’ compensation, disability insurance, or paid leave, depending on the laws of the states where your employees live and work.
- If, for example, your company wanted to employ a full-time worker that lived in another country you would have to open a legal branch of the company in that country.
- Things get even more complicated when your current employer withholds an employee’s tax and pays it to their country’s tax authority.
However, working abroad is a huge benefit that comes with even bigger tax concerns. This guide answers common questions about taxation abroad, as well as how to stay compliant with local tax rules and regulations, as well as your remote work policy guidelines. For example, U.S. contractors must pay self-employment taxes, typically taken care of by the business you work for. Taxes for digital nomads also change depending on how long you stay in these countries. Those who spend most of their residency in their home country will usually pay taxes.
Workforce elevation
Keeping a detailed record of days worked in different states or countries is essential for filing accurate tax returns. States often use the number of days worked within their borders to determine tax obligations, so maintaining a log can serve as valuable documentation. At Omnipresent we offer global payroll services that make sure our clients are in compliance with every respective jurisdiction’s regulations of where they are employed.
You should also see employer contributions to federal and state unemployment insurance programs. Double-checking the amounts withheld can save you and your employer a headache come tax season. For employers, the rise of remote work brings unique responsibilities in managing remote worker tax compliance. Employers must navigate state and federal tax regulations to ensure accurate tax withholdings, meet reporting requirements, and avoid potential penalties.
Working remotely from another state can have an impact on your state taxes, as well as your federal income taxes. Each state has its own tax laws and regulations, which can make it difficult to determine which state you should file taxes in. If you are a resident of New York, for example, but work remotely from New Hampshire, you may be required to file a tax return in both New York and New Hampshire. States and localities must weigh revenue impacts from personal income taxes, employment taxes, general business and corporate taxes, and personal property taxes. Often, the tax implications depend on where the employee is physically located when performing the work, though definitions may vary.