At Case Western Reserve University, working fully remote from another state is generally not permitted. Working part- or full-time outside Ohio can raise significant tax and regulatory issues depending on the state in which an employee lives when working off-campus. However, employing an out-of-state employee may be approved in very limited situations when warranted due to exceptional and unique circumstances.
Due to the significant incremental compliance and financial cost to the university for having an out-of-state employee, a one-time fee of $10,000 will be assessed against the hiring department for each new out-of-state employee. This fee, which will help to cover legal fees, registration fees, and support staffing, is non-negotiable and unable to be waived.
In addition, there may be other expectations the hiring department must take responsibility for and adhere to, including state-specific financial implications, to stay in continued compliance with having an out-of-state employee.
Those looking to hire an employee outside of the state of Ohio are encouraged to contact oosemployment@case.edu within the Tax Department of the Controller’s Office for further information and guidance prior to final decision-making.
For more information, visit the Controller’s Office website.
