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In the second installment of Ogletree Deakins’ new podcast series, Payroll Brass Tax, Mike Mahoney (shareholder, Morristown/New York) and Stephen Kenney (associate, Dallas) discuss multi-jurisdictional tax issues for hybrid and remote employees. Stephen explains the complexities employers face with varying state and local income tax withholding rules, unemployment insurance contributions, and state-specific benefit programs, emphasizing the importance of a state-by-state analysis. Mike and Stephen explore the nuances of non-resident income tax withholding, reciprocal income tax agreements, and the “convenience of the employer” rule. They also address the impact of multi-jurisdictional employees on state benefit contributions and the registration obligations for employers with remote workers in new jurisdictions.