When the COVID-19 pandemic started, no one could have envisioned how long remote work would last or how many people would want to continue working remotely on a permanent basis. Along with the many problems this created in the workplace is one that affects how remote workers pay state and local taxes. In general, there is a difference between employees who work remotely because of their employers' necessity and those who do so for their own convenience. With hybrid work arrangements becoming a feature of the new workplace, employers should be very deliberate when they communicate and execute policies relating to an employee's work location.
Many businesses have found themselves operating very differently from the way they did in the past. On-site operations pivoted to virtual, which changed everything. The pace of change was so fast, it has been said the use of technology advanced 10 years in 90 days.
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