Do you have employees who live in a different state than where they work? Then you might be wondering where to send your state unemployment (SUTA）税款。答案在于对多州员工的失业税规则。
Multi-state unemployment tax compliance
Paying federal and state unemployment taxes for each employee comes with the employer job description. It’s the only way a laid-off orfurloughed(in some situations) employee has access to unemployment benefits. But sometimes, you might not know which state to send SUTA tax to for an employee.
Unemployment tax rules for multi-state employees determine which state unemployment tax fund employers pay into for an employee.
But, some employee work situations might cause confusion, such as an employee who:
- 生活在一个州，但在另一个状态下工作
- 暂时在一个州工作，定期在另一个州工作
- 将他们的工作时间分配在两个或多个州之间
The state you pay unemployment taxes to, for an employee, is the state that funds the employee’s unemployment benefits. You do not pay SUTA tax to more than one state for a multi-state employee.
Unemployment tax rules for multi-state employees
多州员工的失业税规则取决于员工的工作情况。
To make the state unemployment determination, follow the劳工部的工作规定本地化. Use these provisions to find out which state the employee has “employment” in, and is therefore covered by.
There are four “tests” employers can use to determine which state an employee is covered by for unemployment purposes (aka, the state SUTA tax goes to):
- 服务本地化
- 运营基础
- Direction and control
- 住宅
Only move onto the next test if an employee’s situation doesn’t fit the test. For example, if an employee’s service is localized, don’t use the base of operations test.
服务本地化
The first question you must ask is whether the employee’s service is localized in the state. An employee’s work is localized if they work entirely from that state. It is also localized if the employee works primarily in that state and temporarily—in isolated situations—in other states.
那么，员工的服务是否本地化在一个州？
If YES, this is the state you send the SUTA tax to. If NO, move on to the base of operations test.
运营基础
如果您的员工的服务不在一个状态下，则需要询问他们是否在该州的运营所在地进行一些工作。“运营基础”是指员工开始工作的地方。也可能是员工的地方：
- 接收说明或通讯
- Replenishes inventory
- 维修设备
- Performs any tasks relevant to their job
So, does the employee perform some service in the state where their base of operations is located?
如果是，这是员工的涵盖州。If NO, move on to the directions and control test.
Direction and control
如果没有操作基础，请询问员工是否在指导和控制服务的州执行任何工作。这意味着您作为雇主或经理监督员工工作的地方。
Does the employee perform work in the state where the work is directed and controlled?
如果是，这是员工的涵盖州。如果没有，请继续进行居住测试。
住宅
Use the fourth part of the test if the employee does not work in the state where their work is directed and controlled. This residence test requires you to ask whether the employee conducts some work in the state where they live.
So, does the employee perform any service in the state where they live?
如果是，这是员工的涵盖州。
Still a no?
Rarely, an employee might not meet any of the four tests. If this is the case, you may be able to elect to cover the employee’s service in one state.
Most states allow employers to do this under an “election of coverage” provision or under the “Interstate Reciprocal Coverage Arrangement.”
Consult your state for more information on their election of coverage or reciprocal coverage rules.
State unemployment determination flowchart
If you still have questions about determining where to pay SUTA tax for an employee, use the following flowchart.
生活在一个州，在另一个州工作：失业索赔
An employee may ask you,If I live in one state and work in another, where do I file unemployment?
根据劳工部的说法，寻求失业的个人必须要么：
- 向他们工作的州提出索赔（如果他们工作并生活在同一状态）
- Contact the state unemployment insurance agency where they now live to learn how to file a claim with another state (if they worked in one state and lived in another)
如果您必须解雇您的员工，请尽可能多地提供有关如何提出失业索赔的信息。并且，请务必咨询您的州以获取更多信息。
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This is not intended as legal advice; for more information, please点击这里。