The Domicile365 Application helps companies, partnerships, limited liability companies and other entities track the locations where their employees were located on each day during relevant tax periods to better manage the organization's multi-state, city and country tax exposures including but not limited to payroll and cross-border income tax withholding, nexus/permanent establishment, BEPs reporting, San Francisco Gross Receipts tax apportionment, New York City unincorporated business tax or UBT and corporate income allocations.
More than one-half of the states in the U.S. that impose personal income taxes require employee income tax withholding from payroll if a non-resident employee spends as little as one working day in a state. Other states that impose personal income taxes provide for a threshold (10-60 days) before requiring tax withholding for nonresident employees. This table highlights some of the withholding tax day count thresholds. Use the Domicile365 enterprise platform to track and record working days in and out of states, cities and countries to comply with applicable tax laws.
As the difficulty in hiring qualified employees has led to an increase in permanent remote work, it is important for employers to have visibility of where their employees are working from in order to assess their tax exposures, including without limitation, employee state and local wage withholding obligations and tax nexus. Recent cases illustrate that states are becoming more aggressive in auditing out of state companies and assessing withholding taxes on non-resident employees that are present in the state for any amount of time.
Country and State location heat maps and tables are provided, along with specialized New York City unincorporated business tax ("UBT") and San Francisco Gross Receipts reporting, to review and monitor day counts for each employee in each location.
At a high level, each employee will download the Domicile365 App on their device (iPhone, Android), register and grant location permissions to the App. The enterprise dashboard will then display high level location data for each employee. The dashboard allows the employer organization to add or remove employees. Each employee has full access to the App (but only for their data) and its features under the enterprise subscription. As an alternative to downloading the Domicile365 App on a device (iPhone, Android), the macOS version can be downloaded to a Mac computer. While the phone based App has advantages (connected via Cell network, wifi, GPS and bluetooth), it does require more user involvement and some battery drain on the device. The macOS version can be installed on a users work computer and run in the background. However, since Mac computers do not have cellular connections, it will rely primarily upon being connected to Wifi to transmit location updates (although for many enterprise users this is sufficient).
Signup for a free enterprise trial and review pricing here. Contact Enterprise Sales at support@domicile365.com for more information, including to request a free trial for your organization and large organization enterprise pricing.
Location generally recorded in 15 minute increments using the highest level of accuracy supported by mobile phones or computers.
Download detailed logs containing employee locations generally recorded in 15 minute increments.
Read more in our enterprise brochure.
For information on appropriate or suggested enterprise GPS policies, see Enterprise GPS Permissions
