Human Resources shares out-of-state employment guidance

Working fully remote from another state is generally not permitted at Case Western Reserve University. Working part- or full-time outside Ohio can raise significant tax and regulatory issues depending on the state in which an employee lives when working off-campus.

However, employing an out-of-state employee may be approved in very limited situations when warranted due to exceptional and unique circumstances. Due to the significant incremental compliance and financial cost to the university for having an out-of-state employee, a one-time fee of $10,000 will be assessed against the hiring department for each new out-of-state employee. This fee, which will help to cover legal fees, registration fees, and support staffing, is non-negotiable and unable to be waived.

In addition, there may be other expectations the hiring department must take responsibility for and adhere to, including state-specific financial implications, to stay in continued compliance with having an out-of-state employee.

If you are looking to employ an employee outside of the state of Ohio, contact Juliana Dotson, out-of-state employment and hybrid staff coordinator, within the Tax Department of the Controller’s Office for further information and guidance. It is important to contact the Controller’s Office prior to making your decision to employ any individuals out-of-state.

The following website will be updated with more information as it becomes available: