Out of State Employees

Video:  Hiring Remote Employees 

What to look for when a client introduces an employee in a new state, or an existing employee moves to a new state 
-The employer may need to close out the other accounts if that was their only employee in that state from where they were moving from. 

Basic outline of what tax accounts need to be created and the general timeline 

State Unemployment Tax Account (Employer Tax): Due- Every quarter 
1st Quarter - 01/01/2023-03/31/2023 Due 04/30/2023    
2nd Quarter 04/01/2023-06/30/2023 Due 07/31/2023
3rd Quarter 07/01/2023-09/30/2023 Due 10/31/2023 
4th Quarter 10/01/2023-12/31/2023 Due 01/31/2024 

State Withholding Account (If the state has withholding, some states don't. Usually due Monthly or quarterly). Usually payment and return as well as a reconciliation is due. This is an Employee tax only. 

Any Local Taxes (Some states have local taxes, usually due monthly). This can be both employee and employer tax. In CO they have OPT tax for several towns, $4.00 matching every $5.95 taken from the employee's check. 

Some states also have Paid Family Medical Leave.  This is an employee tax only. 

Other states can have even more taxes like Washington. It is important to research the state the employee moves to and to be proactive when applying for those state accounts. 

**Best practices for Researching and signing up for new tax accounts should probably be covered in a different module**