Division of Financial Services
Tax
The Remote Worker Checklist, taken from the Convenience of the Employer Test (PDF) issued by the New York State Department of Taxation and Finance, helps departments determine whether a remote worker's home office constitutes a bona fide employer office.
The factors are divided into three categories: the primary factor, secondary factors, and other factors.
To be considered a bona fide employer office, the office must meet either (1) the primary factor OR (2) at least four of the secondary factors AND three of the other factors.
If remote work is deemed for the convenience of the employee or the employer, the work location in Workday must be Ithaca, and New York state income tax will be withheld.
If remote work is deemed a necessity and not a convenience to the employer/employee, the hiring unit must complete the checklist.
Download the NYS Remote Worker Checklist (PDF)*
*This is a fillable form. Please download the file to your computer, complete it, and save the form to your desktop before distributing it.
Regardless of the determination, a completed checklist must be sent to the following individuals in Payroll and Risk Management. These departments will review to determine whether additional actions are required.
