Out-of-State Work
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The majority of University staff work at a campus location in Rochester. There may be some instances where it is necessary to hire or approve a work location outside of New York State. When work is conducted outside of New York State, the University becomes subject to the tax, insurance, benefit, leave, and related employment regulations specific to the particular country, state, city, and county where the work will be performed. These obligations require the University to assume additional legal risks and financial responsibilities, such that the University needs to evaluate the establishment of each principal work location outside of New York on a case-by-case basis before any work begins.
Policy
The University of Rochester’s Policy on Work Locations Outside of New York State or the United States provides information, guidelines, and processes for managers who are considering out-of-state work for an employee(s).
Policy 132: Work Locations Outside of New York State or the United States
As per the remote work policy, the request form for out-of-state work must be completed by a supervisor and approved by the most senior-level administrator, Dean, or VP for the employee’s division or school as outlined in Policy 132.
Request and approval process
Managers considering the possibility of their employees working outside of New York State should review both Policy 132 and Policy 175, the University’s Remote Work Policy for staff. Supervisors will complete a formal request and will work with the Out-of-State Employment Office, senior leadership, and finance to review the request.
Manager process for requesting out-of-state work
Step 1: Complete the Out-of-State Work Request form with all required approvals then submit.
Step 2: The Out-of-State Employment Office will review the request and the requirements for employment in the requested state. The Out-of-State Employment Office will reach out once this assessment is done with next steps. Please allow at least four weeks prior to the targeted start date. Out-of-country requests are much more complicated and may take several months for review and may result in the use of a third-party employer versus direct employment with the University. Time-As-Reported (TAR) positions and students are generally not supported for out-of-state employment.
As an alternative, payrolling agencies can be used for short periods of time to allow work to be done out of state. Departments may use an agency recommended by the Out-of-State Employment Office or identify a different service approved by University Purchasing. The individual will become an employee of the agency. Payments to individuals will be made by the agency and the University department will be billed directly for the agency fees. The Agency will ensure compliance with state and local tax and employment laws.
Step 3: If approved, out-of-state employment is permitted for a specific city, state, and county location. The department will be provided with any state-specific regulations before they move forward with employing the candidate in that state. The University will monitor and review any changes over time to local laws or regulations that may affect its ability to continue as an employer in that location and inform the department accordingly. If the employee is approved for their specific location and wants to change location again in the future, the Out-of-State Employment Office must be contacted to evaluate the new location.
Step 4: Have the employee complete the Remote Work Agreement.
Benefits and compensation
Unless a unique benefit requirement exists, eligibility for other benefits (health, dental, tuition, retirement plan, etc.) remains the same for those residing outside of New York State. For specific questions about the implications of these benefits in the designated state, if any, please contact the Total Rewards Office at totalrewards@rochester.edu or (585) 275-2084.
Out-of-state tax withholding
Each request for out-of-state work is reviewed for any state taxation obligations. In most cases, employees who work outside of New York State will be considered telecommuters under New York State’s “convenience rule.” As such the University will continue to withhold New York income tax. This most often means that any income tax withholdings for the state outside of New York will not be taken, and you will need to address any other state tax obligations separately. Questions about tax withholdings can be directed to the University Payroll Office at payroll@hr.rochester.edu.
Leave of absence
If an out-of-state employee needs a leave of absence for any reason, the department should contact the Out-of-State Employment Office, as entitlements may differ by state.
Additional information on out-of-state work for Leaders and Managers
Cost
Departments with employees working outside of New York State (including those working in other countries) will be charged a quarterly fee of $625 per employee working any part of the quarter out of state. This cost will be evaluated each year. The requesting department will be responsible for any additional costs that may be unique to a particular location.
Employee relations support
Please contact your Human Resources Business Partner.
End of employment of an out-of-state employee
Employment conditions including final paycheck rules and payment of accruals can vary by state, city, and county. To ensure proper requirements are followed for exiting employees, a manager should contact the Out-of-State Employment Office before processing the separation form for an out-of-state employee regardless of the reason for separation.
Additional tools and resources
Discover extra tools and resources to help with out-of-state work arrangements.
Frequently asked questions
The University acts as an employer in the following states and may be able to accommodate additional employees in these work locations (please note a formal review is required for each request):
Arkansas, Alabama, Arizona, Florida, Georgia, Illinois, Indiana, Kansas, Louisiana, Maine, Massachusetts, Michigan, Minnesota, Missouri, North Carolina, New Jersey, Pennsylvania, South Carolina, Tennessee, Texas, Utah, Virginia, Wisconsin, and West Virginia.
The regulations in each state can be dependent upon the job duties/job type, as well as the number of workers in the state. In addition to state laws, regulations can exist at the city, county, or municipality level. Each new request is fully reviewed to ensure the University is compliant with all relevant state, city, and local laws.
At this time, we are not able to support the employment of additional employees in these locations:
Colorado, Connecticut, Hawaii, Maryland, New Hampshire, North Dakota, Ohio, San Francisco (CA), Vermont, Washington, Washington DC, and Wyoming.
The employment laws in other countries can be very different from U.S. laws. Work in other countries should not be performed unless a review has occurred by the Out-of-State Employment Office and the legal counsel’s office. If there will be a need for minimal efforts, such as occasionally checking email or responding to a phone call, the employee should discuss that matter with their manager prior to departure.
The location where work is performed determines which employment laws apply. Thus, when someone works remotely, we must evaluate the laws applicable to that location. For more information, see Policy 132.
If the new location is a different city, county, state or country, the employee would need to undergo a new review for that location.
The Out-of-State Employment Office monitors state-specific requirements on an ongoing basis, with a formal annual renewal for each employee.
The standard Policy 132 will still apply. Because work visas can be job- and location-specific, the International Services Office should be contacted before considering a change in the work location. Once that is understood the department can seek approval through policy 132.
Generally, students employed by Student Employment or Graduate Students hired to an “add-on” appointment are not permitted to work outside of New York and remain on the University payroll. A third-party payrolling service in that state can be identified if work needs to be continued to ensure legal obligations are addressed. The department will cover the associated fees for this service. The Out-of-State Employment Office can help to identify payroll services in the out-of-state location.
Generally, TAR employees are not permitted to work outside New York and remain on the University payroll. A third-party payrolling service in that state can be identified if work needs to be continued to ensure legal obligations are addressed. The department will cover the associated fees for this service. The Out-of-State Employment Office can help to identify payroll services in the out-of-state location.
Have Questions?
Reach out to Human Resources
We’re here to support you, call (585) 208-3486 or email HROutofStateRequest@rochester.edu.