States have been struggling with how to deal with telecommuters as a result of the COVID-19 pandemic.  This is especially interesting for employers in one state when the employee works from home in a different state.

For 2020, Kansas had a temporary rule that applied from March 13, 2020 through December 31, 2020 that allowed employers to continue to withhold based on the state of the employee’s primary work location.  For Kansas withholding purposes under the temporary rule, it didn’t matter if the employee’s primary work location was not based in the state from which the employee telecommuted.

For 2021 and future, Kansas will apply its general withholding rule which requires Kansas withholding if the employee is a state resident, or the wages are paid to an employee for personal services performed in Kansas.  Thus, if an employer’s work location is in Kansas, then Kansas withholding will be required if an employee lives or works in Kansas.  If an employer’s work location is in a state other than Kansas, then Kansas withholding will be required when an employee works in Kansas or telecommutes from Kansas.

While telecommuting has become more prevalent during the pandemic, states may establish their own rules on how to deal with this situation.  For more information on Kansas or other state telecommuting guidance, please contact us at (816) 561-1400 |