Wilmington amends wage tax regulations to cover those working from home during Covid

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Wilmington has quietly issued an amended regulation covering the city’s wage tax as the Covid-19 pandemic keeps many people working from home.

“A nonresident employee based in Wilmington must include days or half days worked at home or a remote location outside the city limits as days worked in the city, unless the employer certifies that either the employee worked remotely for the employer’s convenience, or the employer required the employee to work remotely as a condition of employment,” a letter from the city stated.

The letter continued, “If a public emergency has been lifted or eased and the employee elects or employer allows the employee to continue to work from home or a remote location, such days or half days worked at home will be subject to earned income tax, unless the employer certifies that the employee has permanently ceased providing services or rendering services to the employer’s location within the city limits.”

The one percent wage tax covers those living or working in the city. Wilmington is along in levying the tax.

The city’s finances have been affected by the pandemic, with prospects of more delinquencies in property tax payments and water bills.

The letter noted it received only three inquiries and had no requested hearings on the amendment.

See the full letter below:

Click to access Must-city-income-tax.pdf

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