Flexible Work Arrangements: Tax, Employment & Immigration Issues

At the outset of the COVID-19 pandemic, regional lockdowns forced many employees to work from home indefinitely. As public health measures begin to ease, many employers have permanently adopted flexible working arrangements that involve their employees working from home on a full-time or hybrid basis.

This article summarizes the important legal considerations for employers adopting flexible working arrangements.

Establishing a remote working policy

It is important that employers clearly outline their expectations for employees working from home. Employers should establish a formal remote working policy that addresses the following:

• The class or group of employees that are eligible for remote work;