Out-of-State Employees Guidance
UNC Charlotte Strategy: physical location of workforce
- UNC Charlotte has a strong preference for a North Carolina workforce. Hiring preference should be given to employees living and working in-state when all other factors are equal.
- As a North Carolina entity, UNC Charlotte has a responsibility to provide NC public sector jobs when possible.
- This applies to students, including graduate assistants, and temporary employees.
- At this time, a workforce abroad should be avoided if possible, considering the direct and indirect costs of compliance.
- Restrictions:
- Term: Out-of-state arrangements must be temporary in nature. Terms are limited to one year. Renewals must be approved annually.
- Multiple jurisdictions: UNC Charlotte cannot accommodate withholding prorated income taxes for more than one state in a single pay period.
- IT Security: Employees must use University-managed devices when working remotely.
Definition of Out-of-State Employee
An employee who will be located outside the state of North Carolina when performing work for UNC Charlotte. Examples:
- A part-time faculty member teaching online classes 100% remotely outside of North Carolina.
- A full-time faculty member on paid leave residing out of state and working on grant activity for UNC Charlotte.
Procedures
If a potential need arises for an employee to complete work for UNC Charlotte from a non-NC jurisdiction for more than one month, complete the relevant form linked below at least 60 days prior to the proposed start date of the arrangement. All approvals as indicated on the form must be obtained.
- For staff: Employee Dashboard and Telework/Remote Work Request Form
Once approved, it will be forwarded to Financial Services - For faculty: Faculty Duty Station Attestation Form
The form is not needed if:
- the duration of the work to be completed outside of NC is for one (1) month or less; or
- the employee will not be doing work for UNC Charlotte while outside of NC (e.g., employee is on leave, or employee is part of a faculty exchange program)
potential costs
- Pass-through costs (e.g., state-specific benefits) may apply to individual employees or their hiring departments.
- Costs are incurred every time the University must set up to withhold income taxes and set up unemployment insurance in other states. To check if the University is already set up in a specific state, contact the Tax Office.
- Out-of-country employment requires contracted service with a professional employer organization (PEO). Estimated additional cost is 40-60% of the employee’s salary.
Background
Almost all states require employers to withhold tax from wages earned in that state. To maintain a lawful out-of-state or international employee, UNC Charlotte must comply with requirements that vary by jurisdiction and include:
- Employer registration
- Employment and wage laws, including minimum wage and required pay frequency
- Income tax withholding
- Other taxes/withholding (e.g., disability, paid family leave, local jurisdiction requirements, required benefits)
- Monthly/quarterly/year end reporting
- New hire reporting
- Unemployment insurance (UI)
- Workers’ compensation
Resources
- AA-43: Faculty Duty Station Attestation Form
- Employee Dashboard and Telework/Remote Work Request Form for SHRA and EHRA Non-Faculty Employees
- UNC System Office Regulation 300.8.6[R] on Flexible Work Arrangements and Remote Work
- University Policy: UP 101.22, Flexible Work & Telework Arrangements for SHRA and EHRA Non-Faculty Employees
- Flexible Arrangement FAQs
Contacts
- For tax withholding questions, contact the Tax Office
- For faculty teleworking questions, contact Academic Budget & HR
- For staff teleworking questions, contact the Employee Engagement and Retention team
Created February 2019
Rev. 3/5/19, 6/11/19, 10/4/19, 11/06/20, 3/18/21, 4/09/21, 7/01/21, 12/02/22, 10/09/25
Last Updated: October 9, 2025