*Covid-19 Withholding and Refund Policy
Employees who have been working remotely due to Covid-19 or in conjunction with the acting City of St. Louis Health Commissioner's Order should be treated as working at their original, principal place of work for Earnings Tax purposes.
The acting Health Commissioner's Order required all non-exempt City of St. Louis employers to "facilitate employees working remotely" but is completely neutral to the location of the remote work site. It does not order employees to work outside the City nor require any individual who is employed outside the City, to work remotely in their City Home.
Employers should continue to withhold on those employees in the same manner as they did prior to the temporary relocation of their employees.
Under these circumstances, days worked out of the city due to a temporary reassignment caused by Covid-19 or the acting Health Commissioner's Order may not be included in the Non-Residency Deduction formula on Form E-1R when claiming a refund for tax year 2020.