APA's Top Payroll Questions & Answers for 2020 - 52

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APA's Top Payroll Questions & Answers for 2020

Nexus for state withholding purposes due to
COVID-19

Q.
Withholding Taxes

My company is based in Delaware. Due to COVID-19, employees are
working from home in Maryland and New Jersey. Do we now have
nexus with those states for withholding tax purposes?

A.

Yes, your employer now has nexus with those states. Nexus is
established by having a business presence in a state or locality. An
office, store, or factory will create nexus, as will the mere entry of an
employee into a state or locality to make a sale or perform a service
call. A telecommuter who works from home, in a different state or
locality than the location of the office to which he or she reports,
creates nexus for the employer in the resident state and locality. An
employer that has nexus with a state or locality is subject to that state
or locality's tax laws.
For the employees working from home in Maryland, this means you
must withhold Maryland income tax from their wages. However, for the
employees working from home in New Jersey, you are not required to
withhold New Jersey income tax from their wages. The New Jersey
Department of Revenue (DOR) issued an FAQ regarding COVID-19related telecommuting. The DOR will temporarily waive the impact of
the legal threshold within state tax laws and regulations that treats the
presence of employees working from their homes in New Jersey as
sufficient nexus for out-of-state corporations. If employees are working
from home solely as result of closures due to COVID-19, no thresholds
will be considered to have been met. The DOR would not require
employers to change the current work state setup for employees in their
payroll systems who are now telecommuting or temporarily relocated
out of state.

52



https://www.state.nj.us/treasury/taxation/covid19-payroll.shtml

APA's Top Payroll Questions & Answers for 2020

Table of Contents for the Digital Edition of APA's Top Payroll Questions & Answers for 2020

Table of Contents
APA's Top Payroll Questions & Answers for 2020 - Intro
APA's Top Payroll Questions & Answers for 2020 - Cover1
APA's Top Payroll Questions & Answers for 2020 - a
APA's Top Payroll Questions & Answers for 2020 - b
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APA's Top Payroll Questions & Answers for 2020 - Table of Contents
APA's Top Payroll Questions & Answers for 2020 - e
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