The significant increase in remote workers due to COVID-19 has created unanticipated new challenges and questions for many employers, including: What are the state business qualifications, licensure, tax and employment law compliance implications for employing remote out-of-state workers?

Unless subject to an exemption, employers must report the aggregate cost of employer-sponsored health coverage provided in 2020 on their employees' Form W-2 issued in January 2021.