Multi-State Employment: Managing the Impossible Tasks Necessitated by Crossing State Lines

OVERVIEW

There are many compliance considerations when operating a multi-location enterprise. Employers are obligated to the laws where employees are working—not just the laws where the business is based. If you have telecommuters or mobile employees that travel interstate, things get even more complicated.

Federal law takes precedence where it has a higher standard. This includes the FLSA, Family Medical Leave Act (FMLA), and the Affordable Care Act (ACA). If a state, county, or city regulates something not addressed in the FLSA, you are obligated to comply with it. When a jurisdiction has a higher standard than the Federal law, you must follow the higher standard along with all provisions of the Federal law.

Fortunately, payroll tax is one of the easier fields to determine what you do and don’t do. You will learn the specifics of what states to pay SUTA tax to. You will learn how to determine for what states you have withholding tax liability and have to pay SIT. You will learn the other types of withholdings and multi-state tax issues for each of our 50 states. We will discuss techniques for creating employee handbook for multiple states and other areas of payroll tax management that can and do differ by state.

WHY SHOULD YOU ATTEND

If you attend the webinar, you will leave with a better understanding of your current operations — where they are likely in compliance and where they may not be.

You will know what areas of your organization need to be reviewed, and how to evaluate the information obtained in that review. With that information, you will be able to change your payroll management systems in order to increase compliance, and minimize the chance of costly audits or lawsuits.

Further, you will be given resources that provide centralized information from all 50 states and the federal legislature, so you can easily adjust your systems as needed.

AREAS COVERED

• Explain how to determine state withholding tax liability
• Identify who is a resident
• Describe how reciprocal agreements affect taxation of wages
• Explain how state exemptions or credits affect withholding
• Recognize resident and non resident taxation policies
• Describe the four factor test for state unemployment insurance
• Explain income and unemployment taxation of Fringe benefits
• List which states follow the Internal Revenue Code and which version
• Describe how to handle income and unemployment insurance taxation for employees working in multiple states
• Explain supplemental withholding rates
• Describe withholding requirements when an employee is in a state temporarily
• List states that require the use of their own Withholding Allowance Certificate, states that allow either their own certificate or the Form W-4, and states that don’t have a form
• Explain how to report wages for multistate employees on Form W-2
• List human resource and legal concerns your company will also face

LEARNING OBJECTIVES

Whether you send workers across borders, or import from other states, your responsibilities increase exponentially. Some multi state employment laws even conflict with each other. In addition to payroll tax questions like where to pay and how to calculate SUTA tax or where to withhold SIT, you will learn about all other payroll and HR difficulties, and where to keep up on their frequent changes.

WHO WILL BENEFIT

• Payroll Professionals
• Human Resources
• Accounting Personnel
• Business Owners
• Law Makers
• Attorneys, or any individual or entity that must deal with the complexities and technicalities of multistate taxation within the payroll process