Enterprise subscriptions offer an efficient and robust way for employers to monitor their state tax nexus, employee withholding, and local tax exposures (including NYC UBT). However, GPS tracking of employees raises privacy and legal issues. All enterprise users when installing the App and registering consent to the sharing of GPS location data with their employers. Consistent with this, all employers agree to only use this data for tax and regulatory compliance purposes. However, we recommend that all enterprises consult with their legal counsel regarding whether an enterprise policy, consent or insertion into an employee policy manual is appropriate or required.
Certain states, including Illinois, California, Connecticut, Delaware and Texas have GPS tracking laws. These should be reviewed to ensure compliance. The importance of these matters is confirmed by privacy related lawsuits. In one early case, an employee sued for invasion of privacy related to the installation of a GPS phone tracking device. See Arias v. Intermex Wire Transfer, 15-cv-01101 (E.D. CA, 2015). While the case was ultimately settled, it highlights the need for careful consideration in this area.