The recent introduction of the Coronavirus has prompted several employers to encourage or require their employees to work from home. Obviously, not everyone can work from home, because not everyone’s jobs can be done from a remote location.
When employees work from home, there are legal implications for the employer and the employee.
For employers whose employees work from home, there are additional or different income taxes that may be incurred as a result of employees’ earning money for the employer while at the employee’s home.
Generally, an employer with a fixed place of business will pay income/payroll taxes to the municipality and school district where the place of business is located. However, when an employee works from home in a community different from the employer’s business location, most municipalities and schools where that employee is living usually require the business to allocate a portion of the business’s income to the employee’s home municipality or school district.
Read more about this in Lee’s article in the Lima News here: “Legal-Ease column: “Coronavirus and working from home”,”
Source: LimaOhio.com, “Legal-Ease column: “Coronavirus and working from home”,” by Lee R. Schroeder, March 07, 2020.
Lee R. Schroeder is an Ohio licensed attorney at Schroeder Law LLC in Putnam County. He limits his practice to business, real estate, estate planning and agriculture issues in northwest Ohio. He can be reached at Lee@LeeSchroeder.com or at 419-659-2058. This article is not intended to serve as legal advice, and specific advice should be sought from the licensed attorney of your choice based upon the specific facts and circumstances that you face.