With remote work spiking in popularity (or infamy), adherence to Covid-19 stay-at-home orders is progressing to permanent teleworking arrangements for some employees. Under normal circumstances, navigating the unemployment insurance (UI) rules on multistate employment may be more complicated than they seem. The Covid-19 pandemic and the resulting remote work mandates exacerbate the potential for such complications.

This SALT@Work column co-authored by Charles Kearns and Alexandra Louderback for the Journal of Multistate Taxation and Incentives summarizes the UI laws that determine the state where tele-working-related employment occurs, whether such employment arose from the Covid-19 pandemic or will arise under a permanent arrangement.