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From a review of these rules, most analyses will not proceed past (2). In other words, most employers with employees temporarily working from home in connection with COVID-19 will continue to pay unemployment insurance to the state where the employee normally works rather than to their resident state. This can change if the arrangement lasts for several months, such that work for the year is primarily performed from the employee’s home. At that point, the employee may have established a base of operations at the employee’s residence triggering either (3)(a) or (3)(c).
1 New Hampshire has objected to these provisions arguing Massachusetts has unconstitutionally attempted to tax its citizens on New Hampshire activities.