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Andrea Kirshenbaum and Eve Keller Examine Employment Issues Associated with Remote Work at the Philadelphia Bar Association's Bench-Bar & Annual Conference on Oct. 1

On October 1, 2021, at 9:45 am ET, Andrea M. Kirshenbaum and Eve R. Keller co-presented, "Where Are We? Remote Work Issues: Tax & Employment Law View," at the Philadelphia Bar Association's Virtual Bench-Bar & Annual CLE Conference. They co-presented with Jennifer W. Karpchuk, SALT Practice Co-Chair. Chamberlain Hrdlicka; Patrick J. McCormick, Partner
Culhane Meadows PLLC; and Michael Tang, Tax Manager, Ernst & Young.

The time spent working from home is likely to lead to changes in the way people work. Some have embraced it and don’t want to return to the office. Some businesses may see an opportunity to reduce the amount spent on office space and may convert to a “hotel” system where employees book office space for days that they will be in the office. Everyone’s experience of work has changed.

While the workplace may be evolving, our legal system is designed around the concept that most workers have a fixed spot where they work at their employer’s premises. The presentation explored this new world of work from two perspectives:

  • The implications of remote work from an employment law perspective.
  • The implications of remote work from a tax law perspective.

Topics included:

  • Wage and hour law compliance for employers with a remote workforce
  • Leave laws
  • Unemployment and disability laws;
  • Tax nexus for the employer in the employee’s home state;
  • Sourcing issues for the employer’s income tax;
  • Permanent establishment/United States trade or business creation by virtue of   remote employees;
  • Treaty exemptions to taxation on income from multinational employment;
  • Withholding issues for remote employees