State and Local Income Tax
Given the University鈥檚 requirement to appropriately tax each individual employee and our institutional direction towards a more flexible workforce, the University will implement state and municipal tax withholding for each location in which the University has employees located, including remote workers, on campus employees, and employees with split work locations. Employees working in campus locations will have withholding for that municipality. Employees working remotely will have state and local withholding for their home/work location. All employees are expected to keep their arrangements up to date using the FlexWork Tracker within My Personal Information (MPI).
State Unemployment Insurance
Unemployment varies from state to state. The University has unemployment insurance set up for each state in which we have a staffing presence. For more information, please contact University Human Resources at uhr@ohio.edu.
Worker's Compensation
91探花 is committed to making the workplace safe and healthy for all employees, including those working remotely. As with unemployment, Workers鈥 Compensation varies from state to state. Generally, to be covered under Workers鈥 Compensation, the employee must sustain illness or injury occurring from and during the scope of their employment. Each Workers鈥 Compensation situation is unique and will be evaluated on a case-by-case basis. For more information, please contact University Human Resources at uhr@ohio.edu.
Employee and Family Medical Leave
While the University complies with all applicable Ohio and federal leave laws, several states have different requirements for leaves. For more information, please contact University Human Resources at uhr@ohio.edu.
Additional Variances by State
There are several other legal variances from state to state, including payroll compliance, health care benefits, COBRA laws, hiring regulations, and hour regulations. 91探花 is committed to abiding by all state laws for all employees. For more information or if you have specific questions, please contact University Human Resources at uhr@ohio.edu.
Home Office and Commuting Related Expenses
Issuing office furniture, computers, and other equipment is up to the discretion of your unit. Please contact your supervisor for more information.
The following items are not considered taxable income for remote/hybrid employees:
- Reimbursements for the business portion of internet and phone service
- Reimbursements of out-of-pocket costs associated with shipping, standard postage, and printing
- Reimbursements for business and office supplies
The use of business or office supplies must be reasonable and necessary to complete job functions. For more information, please contact your supervisor.
All employees should be good stewards of the University鈥檚 resources and be mindful of the costs associated with travel and supplies used to conduct university business.
Employees working from their alternate work location, per a Flex Work Agreement (using the flex work tracker), are not considered to be on travel status and therefore, not permitted reimbursement of travel or meal-related expenses covered under Policy 41.121 Reimbursement for Official Travel and Entertainment.
Travel between your traditional university work location (also known as primary campus location) and your alternate work location (ex., your home) is considered normal commute and is not reimbursable (this includes mileage, parking, tolls, and other normal commute-related expenses). This applies even on days you may be scheduled to work at one location but required to work from the other location for any reason.
If you are on approved travel status (i.e. on a business trip or attending an off-site meeting or conference), travel should be calculated from your currently scheduled work location (traditional or alternate). If leaving from your alternative work location (ex., home) you should deduct your commuter miles (as these are not reimbursable). This is the most economical method as it pertains to mileage reimbursement.