REMOTE WORKER COMPLIANCE FAQs
WHAT YOUR AGENCY NEEDS TO KNOW written by Kristina Dietrick , HR Partners
COVID-19 had a significant impact on the way employers conduct business , with many employees continuing to work on a remote basis . HR Partners frequently has inquiries on how to remain compliant with employment laws while administering remote staff . Here are most common questions and answers :
1 . When must an employer reimburse remote employees ? Under federal law , employers are only required to reimburse for work-related expenses when the expenses drop the employee ’ s earnings below minimum wage . However , state laws may require employers to reimburse certain “ businessrelated expenses ”. If an employer has employees working remotely in multiple states , it is important to determine if additional state laws may apply . HR Partners recommends outlining reimbursable expenses in a Remote Work Agreement and / or Remote Work Policy .
2 . Are remote employees covered under workers ’ compensation ? Generally , an employee injury or illness is compensable under work comp if it arises out of and in the course of employment , regardless of the location the injury occurs . While state laws differ about what is considered a work-related injury , HR Partners recommends establishing the remote employee ’ s normal working hours and job duties in advance through a Remote Work Agreement and / or Policy ( see example ). This may help the employer when evaluating whether claims are truly work-related .
3 . How should an employer complete a Form I-9 for a fully remote worker ? The Department of Homeland Security (“ DHS ”) issued temporary guidance deferring the physical presence requirement associated with completing the Form I-9 . The temporary policy has now been extended through July 31 , 2023 . “ Remote verification is a temporary policy which only applies to workplaces that are operating remotely . If there are employees physically present at a work location , no exceptions are being implemented at this time for in-person verification of identity and employment eligibility documentation for Form I-9 .” It is also important to note if an employee is onboarded using remote verification , once the employer returns to normal operations , they have ninety ( 90 ) days to physically inspect the employee ’ s documentation provided during the remote verification process .
Outside of the temporary policy from DHS , U . S . Immigration and Customs Enforcement allows employers to designate an authorized representative to fill out Forms I-9 on behalf of their company , including personnel officers , foremen , agents , or notary public . The Agent must physically examine , with the employee being physically present , each document presented to determine if it reasonably appears to be genuine and relates to the employee presenting it . Reviewing or examining documents via webcam is not permissible .
4 . Does remote work impact payroll withholdings ? Employers may be required to withhold state income tax based on the employee ’ s home location instead of the location of the employer ’ s office . States are taking different approaches to the enforcement of tax obligations on remote workers . While some states have reciprocity agreements with other states , some states have no income tax withholding at all . HR Partners recommends speaking with a CPA or other tax professional to ensure proper income tax withholding for remote workers . •
Kristina Dietrick is the president & owner of Topeka-based HR Partners . She has 25 + years of HR experience , and consults with businesses nationwide . Find more info at hrpartnersks . com
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