Pandemic Increases Potential for Presence in More Jurisdictions

With remote work more prevalent than ever, employers should be aware of the tax and pay consequences of establishing nexus with a jurisdiction, two American Payroll Association representatives said May 13.

“Remote work is here to stay,” said Laura Lough, the APA’s director of publications.

As an example of a very flexible remote work policy, Airbnb is allowing employees to work remotely from any country or jurisdiction the company operates in for up to three months at a time, also creating a team to help with the tax and payroll obligations of the policy, Lough said.

Such workers who travel ...