Adam M. Tomiak, Member of the Firm in the Employment, Labor & Workforce Management, practice, in the firm’s New York office, was quoted in SHRM, in “Be Aware of Legal Challenges with Hybrid Work,” by Leah Shepherd.Following is an excerpt:As more employers roll out hybrid work policies, there are many complex legal considerations to take into account. Hybrid work impacts tax compliance, reimbursement for work expenses and prohibitions against discrimination, among other things. … Tax ConsiderationsState corporate tax rates and unemployment tax rates vary. Some states have additional corporate taxes for things like paid family leave. “Employers may expose themselves to additional corporate tax obligations, as well as registration requirements, by allowing their employees to work from a state where they do not otherwise operate,” said Adam Tomiak, a lawyer with Epstein Becker Green in New York City. …Exempt vs. NonexemptIf nonexempt employees are working a hybrid schedule, it can be more complex for the employer to comply with state and federal wage and hour laws. Depending on the location, such compliance includes following rules governing safety, overtime pay, minimum wage, required rest and meal breaks, and record keeping for hours worked.“Employers should first review their policies to ensure they support Fair Labor Standards Act (FLSA) compliance, including with respect to record-keeping requirements for nonexempt employees and the advance approval of overtime,” Tomiak said. “Employers may also consider the practical aspects of remote work for nonexempt employees, and whether employee access to remote working tools can be monitored to track the accuracy of timesheets.”Tax rules and FLSA requirements are important to consider when an employee moves to a different state and remains in the same job.“When employees, whether exempt or nonexempt, move to new jurisdictions, they may become subject to an entirely new legal framework,” Tomiak said. “With respect to nonexempt employees, this may include requirements with respect to the rates of pay, the calculation of overtime, and the timing of and information provided on paychecks.”A move to a different state could require changes to the time-keeping tool the employee uses to track work hours. In some states, overtime is calculated by the day, while in other states, it’s calculated by the workweek.