Out of State Employees

The University recognizes the occasional need to hire or reassign an employee who will, due to the nature of a particular position or business need, reside and perform his/her work outside of the Commonwealth of Virginia.

Employees who work or telecommute outside of Virginia subject the University to other laws and may result in additional insurance and payroll requirements and costs (e.g., workers compensation, liability insurance, unemployment insurance, payroll tax withholding/reporting, administrative costs, sales and use tax collection/remittance, and other reporting requirements to other states). As a result, the University reserves the right to determine in advance whether the university will permit an employee’s principal work location to be outside of Virginia.

Accordingly, departments or business units that wish to hire or reassign an employee to work or telecommute out of state or in another country must seek and obtain prior approval following the procedure established in the Out of State Employees Hiring Policy.  No employee can be hired or begin employment or telecommute outside of Virginia until this approval is received

Are you planning to hire or reassign an employee out of state?

In accordance with the Out of State Employees Hiring Policy, the hiring department must request approval for any hire or reassignment of an employee out of state by completing an Out-of-State Employee Approval Form. This form must be submitted using the following deadlines:

  • For employees who will work or reside outside of Virginia but within the U.S., no later than 60 calendar days prior to the start date of out-of-state employment.
  • For employees who will work or reside outside of the U.S. in another country, no later than 120 calendar days prior to the start date of out-of-state employment.
The University is Currently Registered in the Following States/Districts:
W&M (21 States/Districts)
California (CA) Massachusetts (MA) Ohio (OH)
Delaware (DE) Michigan (MI) Pennsylvania (PA)
District of Columbia (DC) Nebraska (NE) Tennessee (TN)
Florida (FL) Nevada (NV) Texas (TX)
Illinois (IL) New Hampshire (NH) Virginia (VA)
Maine (ME) New Jersey (NJ) Washington (WA)
Maryland (MD) New York (NY) Wisconsin (WI)
VIMS (5 States/Districts)
California (CA)
Delaware (DE)
Maryland (MD)
Pennsylvania (PA)
Virginia (VA)
State Tax Forms

Links to the Withholding Exemption Certificates and Withholding Allowance Certificates associated with the states listed above can be found can be found under Payroll's Out of State Hiring webpage

Additional Information

Out of State Training Power Point Presentation

Out of State Employment Examples: Contact Cindi L. Fellows via email or phone (757) 221-2497.