Hiring or Retaining Individuals Who Will Work Outside of NY State | Policies

Policy for Hiring or Retaining Individuals Who Will Work

Outside of New York State

1.0 PURPOSE

To establish Teachers College, Columbia University’s policy and procedures related to hiring and retaining individuals who will work outside of New York State.

2.0 SCOPE 

This policy applies to professorial, full and part-time professional and full-time Instructional staff. 

Definition of an Out of State Work Location 

An employee with an out-of-state work location is a staff member who works from a location outside of New York State for more than fifteen days within a calendar year defined as January 1 - December 31. This also includes employees who telecommute to/from the Local Employment Area defined below (the fifteen-day rule noted above is also applicable for telecommuters). 

Definition of Local Employment Area

An area within a radius of approximately 150 miles from the College. This includes certain jurisdictions in New Jersey, Connecticut, Delaware, Massachusetts and Rhode Island.

3.0 POLICY

In order to fulfill its mission, Teachers College may need to hire or retain employees who work outside of New York State. This may require the College to register as an employer in States outside of NY, in the individual’s home state, pay franchise taxes, withhold state and local income taxes in States other than NY, file various tax returns and pay unemployment insurance or other benefits required by the respective taxing authorities. In addition, states and local jurisdictions may have different laws and regulations covering employment related matters.  Thus, hiring and retaining out-of-state and out of country employees carries substantial financial and administrative costs and legal risks. 

The College will generally only allow approved remote work from areas within a radius of approximately 150 miles from the College (Local Employment Area). Any remote work, whether part-time or full-time, is subject to the approval process in the Telecommuting Policy. Certain employee classifications may not be eligible for remote work, in general, or from a particular jurisdiction. In addition, any Local Employment Area remote work approval is subject to review and possible revocation based on the needs of the College and its obligation to fulfill its educational mission. Thus, when notified by the College, such employees should be prepared to begin or resume full-time on-campus work.

The College will only hire or retain an employee who will work in the United States but outside the Local Employment Area if it is determined to be strategically beneficial for the College. This may be appropriate in areas where the College has determined that an ongoing presence is advantageous and provides the College with opportunities to fulfil its mission which otherwise would not be available. Additionally, in certain cases, hiring or retaining an employee outside of the Local Employment area is permitted if the position entails specific and unique skills that cannot otherwise be recruited or fulfilled. The determination as to whether or not to hire or retain an employee who will work outside the Local Employment Area will be made jointly by the Provost, Vice President for Administration and Vice President for Finance and Operations or individuals designated by these officers. Subject to contractual obligations, this remote work approval is also subject to the needs of the College and its obligation to fulfill its educational mission.  Thus, when notified by the College, these remote employees should be prepared to begin or resume full-time on-campus work.

Under rare and exceptional circumstances, the College may choose to hire individuals located temporarily or permanently in other countries. Due to various and complex international legal and tax issues that may require consideration and review, any such arrangement must be considered very carefully and cleared by 1) the area Vice President, 2) the Vice President for Administration, 3) the Vice President for Finance and Operations and 4) the Office of General Counsel.

4.0 PROCEDURES

Supervisors who are considering hiring or retaining an employee who will be working outside of New York State are responsible for:

• Following and adhering to the approval process noted above
• Notifying their Human Resources representative
• Notifying the Payroll Department of plans to hire via email (payrolldept@tc.columbia.edu) at least two months before the employee starts working from an area outside of New York State. The email should include the employee’s full addresses for their expected work location and residency
• Ensuring compliance with applicable State employment laws and regulations which includes collaborating with the Office of Human Resources.

Employees who will work remotely outside of New York State are responsible for:

• Working with the hiring supervisor and the Office of Human Resources to ensure compliance with applicable State laws, and College policies and procedures
• Making any necessary adjustments for their personal income taxes and benefits
• Updating their home and work addresses.

IMPORTANT NOTES/COMMENTS: 

Updating your mailing or home address DOES NOT automatically change your physical work location for tax withholding purposes.

Additionally, the College will generally continue to withhold taxes based on each State and Locality’s exceptions and requirements. In most cases, the College’s physical location governs and allows the continuation of NY state and/or local tax withholdings.

Responsible Office: Office of Human Resources

Effective Date: February 28, 2013

Last Updated: November 16, 2021