1. Campus Research Administrators Meeting Thursday, December 8, 2016
Multi-state Updates
Campus Research Administrators Meeting
Thursday, December 8, 2016

2. Multistate Initiative
Project Scope
Centralized approach for managing out of state programs and employment for the University and DUHS (letter from Dr. Trask and Dr. Fulkerson)
Applies to exempt (monthly) employees only
Nonexempt(biweekly) employees should not be engaged in out of state programs as Duke employees.
Each state has varying wage and hour requirements
These individuals should be hired through staffing agencies.
Primary Factors for Implementation
Support for Out of State Programs
Programs conducted in states/districts outside of North Carolina
Distance Learning
Compliance

3. Why is this important? Employer Taxes and Reporting Requirements
Registration Requirements
Impact on Individual Employees
Withholding Rates are Different for Other States
Some States require local/city, county, in addition to state taxes
Employees will be required to file multiple tax returns
Employees will need to track time in the individual states
Exposure for Duke
Penalties and Interest
Increased risk for litigation
Oversight and understanding of current and future exposure

4. Current states/districts available for Duke Employment/Exempt Staff
States Available as of January 2017
New York
Texas
California
Florida
Georgia
Maryland
South Carolina
Tennessee
Virginia
Washington, DC

5. Alternative options for departments
Assess opportunities to conduct programs remotely, using onsite resources at Duke.
Leverage the use of staffing agencies, in which case the individuals would be employees of the staffing agency rather than Duke.
For short term arrangements, coordinate with the host entity to hire the individual as an employee. Duke can then issue the payment to the host institution.

6. Business Process
Departments engage the following partners regarding new programs :
Departmental Business Managers
Management Centers
Human Resources and Finance Partners
If programs are approved, payment methods will be defined and assistance from department and/or employee is needed:
If payments are issued by Duke to employees, the proper forms must be collected
Each state has a unique form, unless the state defaults to the federal withholding allowances.
Home addresses should reflect state of residence
Campus addresses should reflect work address

7. Business process cont’d….
Appropriate partners are engaged to evaluate risks and determine if Duke elects to register in the applicable state
Human Resources Payroll
Legal Counsel Corporate Tax
Leadership Team
If approved, determine timeline for implementation
Any additional states will be implemented on a calendar year basis, effective January 1 of the applicable year
Current programs/employment where Duke is not registered is under review