Pennsylvania Department of Revenue Issues Updated Tax Guidance on Teleworking

The Pennsylvania Department of Revenue has issued updated guidance related to teleworking.  The updated guidance is scheduled to take effect July 1, 2021.

DOR previously issued temporary guidance related to teleworking and its tax implications amid the COVID-19 pandemic.  As many employees had no choice but to telework during the pandemic, under the temporary guidance, DOR did not impose CNIT or SUT nexus and instituted other measures so as not to unfairly penalize the employer or employee as they worked from home.

The temporary COVID-19-related guidance is to be rescinded upon its expiration date on June 30, 2021, and existing tax law will resume.

More information on the department’s updated guidance on teleworking can be found here.


Founded in 1916, the Pennsylvania Chamber of Business and Industry is the state's largest broad-based business association, with its membership comprising businesses of all sizes and across all industry sectors. The PA Chamber is The Statewide Voice of BusinessTM.