The pandemic is ending, or at least there is light at the end of the tunnel as vaccines are being administered and employees are coming back to the office. Or are they? The "workplace" landscape has permanently changed in that remote work, at least in some form, is here to stay. Both employees and employers see the advantages of remote work — reduced overhead, expanded hiring pool, flexibility, no commute, improved morale, etc. — and are figuring out the details of remote work going forward, whether employees will work fully remotely or on a hybrid schedule. While workers and management are excited, human resources and tax/accounting departments are left to navigate new legal landmines, often landmines they did not even know exist. Changes are coming fast and furious and it feels as if we've been drinking from a regulatory fire hose for the last 18 months.

What do workers and taxes have in common? Both are among the largest expenses for many employers, and among the greatest sources of liability if not properly managed. By 'properly managed', we mean not only compliance with applicable laws, but also collaboration among accounting and human resources professionals where compliance issues intersect. From the moment a worker walks in the door (even the proverbial "door" at home in a remote work scenario), there are legal consequences under tax and employment laws. And the location of a remote employee's office door can play a major role in determining those legal consequences.