There is relief for businesses who have employees working from home or remote work sites as a result of the COVID-19 restrictions. Ohio recently suspended the 20-day rule stating an employee’s principal place of work does not change while Ohio is under a State of Emergency, or within 30 days after the emergency period ends. This provision became effective upon the signature of H.B. 197. Consequently, there is no need to track an employee’s work location, for the purposes of applying the 20-day rule, from Wednesday, 3/25, until 30 days after the emergency ends (For our initial article from 2016 on Ohio's Municipal Witholding Tax, click HERE).
For any questions related to State and Local Tax regulations amid the ever-changing COVID-19 landscape, contact VonLehman’s specialized SALT Group at firstname.lastname@example.org or 800.887.0437.