Answer from Emily, SPHR:

There are several things you need to do if an employee moves out of state: If you don’t already have other employees there, you’ll need to set up payroll tax accounts in the new state. The state in which the employee physically works is the state used for state income tax withholding, unemployment tax contributions, and the like.

Update your employee handbook with any new state laws that apply. This is typically done with a state-specific addendum. Provide the updated handbook to the employee. Review that state’s new hire paperwork requirements. Update forms used if necessary. Provide the employee with any required employment law posters for that state. Notify your workers’ compensation carrier and your health insurance carrier, if applicable.


Emily’s robust experience overseeing HR in the non-profit, healthcare, and hospitality industries brings valuable knowledge to clients. She graduated college with degrees in Music and Entrepreneurial Business, and her passion for helping and working alongside people led her to the field of HR. In her free time, Emily enjoys traveling and home brewing.