In a prior SALT@Work column for the Journal of Multistate Taxation and Incentives, Eversheds Sutherland attorneys Charlie Kearns and Alexandra Louderback discussed the localization of work rules that determine where an employer will be subject to state unemployment insurance (UI) registration, reporting and taxes when an employee works in multiple states.

Shortly after that column published, two states, California and Massachusetts, issued or updated guidance pertinent to the localization rules that apply to UI and other employment taxes. In a new column,  they summarize that guidance and discuss its relevance among the other state employment tax regimes during the COVID-19 pandemic.