Out-of-State Work During the COVID-19 Pandemic
October 15, 2020
Dear Yale Staff,
Many staff members have been given permission to work remotely as a result of the COVID-19 pandemic, and while most of us are in Connecticut, some staff members may be working out-of-state some or part of the time. Working out-of-state can trigger a range of tax and compliance implications for an employee and an employer. The university asks that you notify your department’s business office or operations manager if you are working at least one day per week out of state, and they can assist you with completing a working out-of-state form and updating your work location in Workday.
If you are working in one of the 33 states on the university’s list of States Approved for Work in Fall 2020 you may continue working there through January 4, 2021 (this date was updated on April 30 to June 1, 2021).
If you are working in a state not on the approved list, or in another country, your department’s business office or operations manager may reach out to discuss how to address any concerns with your work location. If any issues cannot be satisfactorily resolved, these discussions may include plans for your transition back to Connecticut or an approved location by January 4, 2021.
If you do not have permission to work remotely because your work requires that you be on campus, you should continue to come to campus and this memo does not apply to you.
If you are a bargaining unit staff member, your ability to work out-of-state will be consistent with any current or new agreements that may be reached with the unions.
Personal Tax Implications and Other Issues to Consider
Staff members working all or part of the time outside of Connecticut should consult a personal tax advisor regarding U.S. and/or foreign income tax filing and payment obligations resulting from your work location. If you fail to meet the local requirements, you may have to pay additional tax, penalties and interest.
Staff members working outside Connecticut also should consider potential health benefit coverage issues and possible travel restrictions or requirements when returning to Connecticut.
Returning to Work in Connecticut
All staff members working outside Connecticut are encouraged to return to Connecticut before January 4, 2021, if possible. Once you return to work in Connecticut, you again should inform your department’s business office or operations manager so they can update your work location in Workday.
If you have any questions, please contact your department’s business office or operations manager.
Jack Callahan, Jr.
Senior Vice President for Operation