The Domicile365 Application helps companies, partnerships, limited liability companies and other entities track the locations where their employees were located on each day during relevant tax periods to better manage the organization's multi-state, city and country tax exposures including but not limited to payroll income tax withholding, nexus/permanent establishment, New York City unincorporated business tax or UBT and corporate income allocations.
More than one-half of the states in the U.S. that impose personal income taxes require employee income tax withholding from payroll if a non-resident employee spends as little as one working day in a state. Other states that impose personal income taxes provide for a threshold (10-60 days) before requiring tax withholding for nonresident employees. This table highlights some of the withholding tax day count thresholds.
As the wind down of the pandemic and the difficulty in hiring qualified employees has led to an increase in permanent remote work, it is important for employers to have visibility of where their employees are working from in order to assess their tax exposures, including without limitation, employee state and local wage withholding obligations and tax nexus. Recent cases illustrate that states are becoming more aggressive in auditing out of state companies and assessing withholding taxes on non-resident employees that are present in the state for any amount of time.
Signup for a free enterprise trial and review pricing here. Contact Enterprise Sales at support@domicile365.com for more information, including to request a free trial for your organization and large organization enterprise pricing.
Location generally recorded in 15 minute increments using the highest level of accuracy supported by mobile phones.
Download detailed logs containing employee locations generally recorded in 15 minute increments.
Read more in our enterprise brochure.
For information on appropriate or suggested enterprise GPS policies, see Enterprise GPS Permissions