Harmonizing ‘Tax Home' Concepts With Evolving Remote Work Arrangements

Over a year ago, the COVID-19 pandemic effectively required that tens of millions of employees work from home instead of at their regular workplaces. In response, many workers relocated their homes, at least temporarily, while others found advantages to working from home — and employers adapted quickly.

The gradual easing of pandemic restrictions promises to create various modified or permanent remote work arrangements. Employers are rethinking their policies, including how to accommodate employee preferences while satisfying their business objectives.

Undoubtedly, it will take time for the dust to settle. In the meantime, a key concern is whether and under what circumstances an employer should require its workers to work at the employer's physical location (EPL). The many possibilities include: