Utah Admin. Code R13-4-4 - Exceptions
(1) For all
exceptions detailed in this section, the employee is ultimately responsible for
paying the proper amount of tax to the appropriate taxing
authorities.
(2) Exceptions to this
rule are rare in order to maximize the outcomes described in Subsection
R13-4-1(3).
(3) An employee who
travels to another state for personal reasons for fewer than 30 days within a
calendar year may not work within that state without prior approval from the
employee's supervisor.
(4) An
employee who desires to work in another state for more than 30 days within a
calendar year shall obtain prior written approval to work in that state from
the employee's executive director.
(5) An employee traveling on agency business
may work outside of the state if the assignment is for fewer than 30
days.
(6) An agency that desires to
allow or require an employee to work for more than 30 days outside of the state
within a calendar year, including the possibility of living outside of the
state, shall:
(a) obtain approval from the
Governor's Office or designee by completing and submitting an Exception Request
- Regularly Work Outside the State, available from DHRM;
(b) instruct the employee to notify DHRM:
(i) that the employee will be working outside
of the state; and
(ii) of the
employee's new out-of-state address;
(c) notify and request the Division of
Finance to set up tax withholdings to be paid to the state in which the
employee is working;
(d) notify and
request the Division of Risk Management to ensure the employee will be
protected by workers' compensation insurance and other appropriate and
available travel and liability coverage or insurance; and
(e) reimburse at the established rate the
Division of Finance, the Division of Risk Management, or other state entity for
costs incurred to research and establish tax withholdings, workers'
compensation, travel, and liability policies, or any other requirements to
cover the employee while working outside the state.
(7) An employee who plans to travel outside
of the United States and who will be required or desires to work while outside
of the United States shall obtain prior written approval to work from the
employee's executive director.
(8)
An employee who plans to travel outside of the United States and desires to
take state-owned equipment shall obtain prior written approval from the
employee's executive director or designee.
(9) An agency that desires to approve an
employee to work and take state-owned equipment outside of the United States
shall:
(a) obtain approval from the Governor's
Office or designee by completing and submitting an Exception Request -
Equipment form, available from the Governor's Office;
(b) notify and request the Division of Risk
Management to assess the availability of workers' compensation insurance
coverage and the need for travel insurance and general liability
coverage;
(c) notify and request
the Division of Technology Services to assess the security and legal issues of
accessing state systems on state-owned equipment while the employee is outside
of the United States;
(d) notify
and request the Division of Finance to review potential tax implications if the
employee would be working in a country outside of the United States at the
agency's request for more than 30 days within a calendar year; and
(e) reimburse at the established rate the
Division of Risk Management, the Division of Technology Services, or other
state entity for costs incurred to research workers' compensation, travel, and
liability policies, or any other requirements to cover the employee while
working outside the United States.
(10) Any other exception must be granted by
the Governor's Office or designee.
Notes
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