Wisconsin Telecommuting laws & HR compliance analysis

Wisconsin Telecommuting: What you need to know

The Wisconsin Department of Revenue (DOR)may consider that the use of a Wisconsin residence as a home office by a full-time telecommuter is the maintenance of a business location in the state by the employer. This would make an out-of-state employer subject to state corporate income tax. Other considerations in making such a determination include continuous or frequent activity by Wisconsin employees in performance of services, operation of equipment owned or leased by the employer (including computers), and soliciting and taking orders.
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Inquiries about the tax status of telecommuters may be submitted to the DOR at 608-266-2776.
Telecommuting is addressed in contracts with state employee unions. The Wisconsin Department of Personnel Management has telecommuting guidelines for state workers at dpm.wi.gov.
Homeworkers in Wisconsin are covered by the state minimum wage law and are entitled to the same minimum wage rate as other employees (Wis. Admin. Code ch. 272.03, § 6).
More information is available at the Wisconsin minimum wage section.
Last reviewed on July 15, 2021.

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