In February, the City of Philadelphia published FAQs regarding expiration of the temporary nexus waiver that had been in place during the COVID-19 pandemic. During the pandemic, the City had temporarily waived its legal nexus threshold that considers the presence of employees working temporarily from home within the City as sufficient to establish nexus for businesses located outside the City for purposes of the City’s Business Income and Receipts Tax. The waiver had applied when an employee worked from home solely as a result of the pandemic. The City reminds employers that its temporary waiver policy ended on June 30, 2021. Therefore, a business located outside the City that continues to have Philadelphia resident employee(s) working from home after June 30, 2021 will be considered to have nexus in 2021 based on the activities of those remote worker(s). The determination of what constitutes a “remote workforce” in Philadelphia is based on the facts and circumstances, considering factors such as official company policies regarding remote work arrangements and the nature and regularity of business activity in Philadelphia.