Multi-State Payroll Tax : Managing Remote Work, Reciprocity & SUI Challenge

Overview:

Running payroll across multiple jurisdictions is no longer an edge case—it’s the weekly rhythm of modern teams. Hybrid and remote work scatter employees across locations, and with every move come fresh questions: where the work is sourced, which residency rules apply, whether reciprocity helps or complicates things, what wages are taxable across jurisdictions, and which state should carry SUI when time is split. The administrative surface area expands fast; industry benchmarks suggest multi-jurisdiction employers face up to 340% higher compliance complexity than single-state operations, with administrative costs rising ~67% due to specialized systems, legal reviews, and ongoing training. In that environment, small misses—like a late address update or a forgotten registration—don’t stay small for long.

The human side of this shows up first as friction. Payroll is trying to keep up with location changes while HR onboards a remote hire and managers approve last-minute travel. Local taxes stack onto already crowded calendars, deduction rules vary, and a single manual override can ripple into mismatched withholdings. Teams often describe it as a “compliance nightmare,” not because the rules are unknowable, but because they move—quietly—underneath daily operations. And when those movements are missed, the costs are tangible: in the latest fiscal cycle, the U.S. Department of Labor recovered more than $273 million, a reminder that process gaps become expensive when audits follow.

This session stays practical and within scope. We’ll clarify how telecommuting creates employer tax liabilities; when resident versus non-resident withholding applies; where reciprocity can simplify—or complicate—setups; which wages are taxable across jurisdictions; and how to determine SUI when employees split time. Along the way, we’ll trace short, anonymized case errors drawn from real scenarios—remote relocations, traveling staff, and multi-location assignments—and show how simple checklists, cleaner documentation, and tighter HR–Payroll handoffs can keep filings clean and on time. You’ll leave with a clear mental model you can use immediately, so multi-state payroll feels repeatable and controlled—not overwhelming.

Areas covered during the session:

• Telecommuting and why it creates a tax liability for employers
• Residency
• Reciprocity Agreements
• Resident/Non Resident Withholding Rules
• Evaluating taxation for multiple states
• What wages are subject to taxation?
• Withholding compliance issues.
• State Unemployment Insurance
• Traveling Employees
• Administrative Concerns
• HR Concerns
• Local tax residency rules
• Case Studies
• Department of Labor requirements

Why Should You Attend?

This session is designed to give you a clearer way to think about multi-state payroll—what typically drives employer liability with telecommuting, how resident vs. non-resident withholding generally applies, what “taxable wages” means across jurisdictions, and the basics of SUI when time is split.

You’ll hear practical considerations and common pressure points payroll teams face as workforces spread—so you’re better prepared to spot issues early, coordinate with HR/admin, and keep filings on track without diving into state-by-state detail.

The agenda also includes case studies from the speaker’s experience. These examples help connect concepts to real-world situations, so you leave with stronger judgment and a more confident mental model for your next multi-state pay run.

Handouts:

Attendees will gain access to exclusive handouts, including presentation materials provided by the speaker and additional resources developed by Amorit Education to aid your teams in post-session implementation.

Who will benefit?

This webinar is designed for payroll and HR professionals responsible for ensuring compliance across multiple states, as well as finance and operations leaders who oversee multi-state workforce management. Those include:

• Payroll Managers
• Payroll Administrators
• HR Managers
• HR Generalists
• Compensation & Benefits Specialists
• Tax Compliance Officers
• Finance Managers
• Accounting Managers
• Controllers
• HRIS Analysts
• Business Owners and Employers with Remote or Hybrid Teams
• HR and Payroll Consultants
• Operations Managers
• Compliance Officers

ABOUT PRESENTER:

Dayna is currently the Director of Payroll Operations at a major medical center in Chicago. Dayna has been heavily involved in the payroll field over 17 years. Starting as a payroll clerk at a small Tucson company, Dayna moved on to be a Payroll Team Leader at Honeywell Inc. During Dayna’s time at Honeywell she obtained her FPC (Fundamental Payroll Certification) through the American Payroll Association. She also received several merit awards for Customer Service and Acquisitions and Divestitures.

Dayna is no stranger to teaching she has taught at the Metro Phoenix American Payroll Association meetings and at the Arizona State Payroll Conference. Topics including Payroll Basics, Global/Cultural Awareness, Immigration Basics for the Payroll Professional, Multi-State and Local Taxation and Quality Control for Payroll, International and Canadian payroll.

Dayna has her CPP (Certified Payroll Professional) through the APA. She also serves on the National American Payroll Association on the National Strategic Leadership Task Force, Government Affairs Task Force (PA Local tax subcommittee). Dayna has received a Citation of Merit for her service along with being a Gold Pin member of the APA.

Besides her payroll accomplishments Dayna is certified in HR hiring and firing practices and is a Six-Sigma Greenbelt.

NOTE FOR ATTENDEES:

Live attendees will receive a WebEx meeting invitation upon successfully completing the registration.

Please note that if you have registered two or more attendees, each participant will receive their own WebEx invitation from the organizer at a later time. The registered user will receive an email from the organizer requesting details for all other participants.

Participants who have opted for the recorded version of the program will receive a WebEx link within 8 hours after the event's completion. Using this link, participants can view or download the event at their convenience.