The first and most critical step is to accurately capture where employees are actually working on a day-to-day basis. As part of this process, employees will be asked to confirm their current work location(s) through a brief course delivered via Workday Learning. See below for detailed information.
1. What's the purpose of the Work Location Attestation?
The attestation is a short activity designed to ensure organizational compliance by confirming where employees are actually performing their work on a day-to-day basis. Specifically, it is intended to:
- Capture work location details, including:
- The New York State location from which the position is directed – likely Ithaca campus or NYC — as required by New York State tax law.
- The location where an employee actually performs their work – likely their home address if working fully remote or a hybrid schedule.
- Ensure required workplace notices are sent to employees with hybrid and remote flexible work arrangements.
- Have employees attest to their obligations and responsibilities when granted these flexible work arrangements.
2. Who must complete the attestation?
The attestation will be distributed to all paid employees (excluding hourly student employment jobs).
All faculty, academics, staff, and other employees at the Ithaca-based campuses are required to complete this Work Location Attestation annually.
3. Can supervisors complete the attestation on behalf of an employee?
No. Employees must complete the attestation directly. Supervisors or other delegates cannot complete the attestation on behalf of the individual.
4. How long will the attestation take to complete?
The attestation should take less than 5 minutes for most employees to complete.
- For employees who work fully onsite, it should take less than 2 minutes.
- For those who work hybrid or fully remote, it should take less than 5 minutes.
5. How do I complete the Work Location Attestation?
The Work Location Attestation form will be delivered through a Workday Learning course titled “HR 102 Work Location Attestation.” Employees will complete the attestation by following the instructions provided within the course.
6. I have a hybrid work arrangement. What address should I use as my on-site work address if I reserve a workspace through the university's hoteling space reservation system and/or don't have an assigned workspace?
If you use hoteling space and/or do not have a designated workspace, you may enter the appropriate system-default campus address for the location where you primarily work on-site. The system-default addresses are as follows:
- Cornell Tech: 2 West Loop Road, New York, NY 10044
- NYC (Weill Cornell Medical College): 445 East 69th Street, New York City, NY 10021
- NYC (not WCMC, not Tech campus): 16 East 34th St., New York City, NY 10016
- Ithaca Main Campus, Geneva, and other locations: No Address Supplied, Ithaca, NY 14853
7. How do I know if my current work arrangement is approved in Workday?
Employees can access information about their Flexible Work Arrangements in Workday from the Job section of their profile. The Job section is located on the left side menu under the employee’s name and photo. Once selected, a section menu appears at the top of the screen on the right side. Flexible Work Arrangement is found near the middle of the menu.
8. Is completing the Work Location Attestation form the same as submitting a request for or a change to a flexible work arrangement in Workday?
No. A flexible work arrangement request through Workday is still required and remains subject to the business unit’s approval determination. Work address information submitted on the attestation form will be shared with the employee’s college and unit, who may reach out to the employee if it differs from what is shown in Workday.
9. Do I enter a remote work address if I am taking extended leave in another state?
It depends. A flexible work arrangement is not required if an employee is not working during their leave period. A remote work location will be established (whether intended or not) if an employee consistently works, even at a reduced effort, from a location different from the customary work location. Note: A flexible work arrangement is not intended to serve as a reasonable accommodation; please refer to Cornell’s Disability Accommodation Process.
10. Will the Work Location Attestation form be used to record approved business travel?
No. The form is designed to capture an employee’s customary work location and work arrangements. Business travel, as defined by policy, is when an employee temporarily travels away from their customary work location for legitimate business reasons and returns to their work location after travel concludes.
11. What if work location information changes throughout the year?
In addition to the annual assignment to all employees, the attestation course will be re-assigned based on specific Workday events. These include:
- A change in employment status from unpaid to paid
- Approval of remote or hybrid flex work arrangements
- A change in home residence location outside of New York State
12. How will my Cornell University payroll tax withholdings be impacted by the new Workday NYS Convenience of the Employer functionality?
Your state or local payroll tax withholdings may change if you are working remotely (either on a hybrid or fully remote work arrangement) or if your work or home addresses change. In such a case, you may need to update your state, and potentially local, payroll tax withholding certificates in Workday as a result of this change. We recommend that you review the income tax withholding certificate and associated instructions for the state in which you perform the remote work and, separately, New York, and discuss these items with your personal tax advisor in advance of completing them to ensure accurate completion of these forms. Cornell University is unable to provide personal income tax advice and, thus, is unable to provide you with specific guidance on how to complete federal, state, or local withholding tax forms.
13. Does the Work Location Attestation form replace any tax forms?
No. The Work Location Attestation form is an internal tool used to verify where an employee is performing their work and other work arrangement details. The federal, state, and local withholding certificates or other similar tax forms provide the university instructions on how much tax to withhold from your wages, salaries, and other similar income. We recommend that you review the income tax withholding certificate and associated instructions for the state in which you perform the remote work and, separately, New York, and discuss these items with your personal tax advisor in advance of completing them to ensure accurate completion of these forms. Cornell University is unable to provide personal income tax advice and, thus, is unable to provide you with specific guidance on how to complete federal, state, or local withholding tax forms.
14. I work outside of New York State. What do I need to know about tax witholdings?
For nearly all Cornell hybrid or fully remote workers, New York State’s Convenience of the Employer Tax law results in 100% of their wages being subject to New York State income tax withholding. Additionally, income tax withholding is generally required in the hybrid or fully remote work state.
As a result of the new Workday Convenience of the Employer tax feature, beginning in January 2026, employees working a hybrid or fully remote arrangement outside of New York State:
- Will receive new tax forms – including both NYS and the state where they work
- Most will be subject to additional required state/local tax withholding in the remote or hybrid work state.
- This will likely lead to many employees working outside of NYS having greater tax deductions taken from their paychecks starting their first pay period in January (a decrease in take home pay).
Employees are encouraged to speak with their personal tax advisor to understand any tax impacts before determining their selected tax withholdings in New York State and their hybrid/remote work state and to ensure accurate personal income tax filing and reporting.
15. What if the information provided doesn't match what's recorded in Workday?
In cases where information shared by an employee is different from what is recorded in Workday, the Flex Work team will work with local HR teams to resolve any discrepancies.
16. What if what's reported wasn't known or approved by leadership?
Colleges and units will have the discretion to require the employee to return to campus or change any aspect of a flex arrangement that doesn't work for their business/unit.
17. Who should I contact with questions?
Employees should reach out to their HR representative (Find Your HR Rep) with questions related to their work arrangements and or the information requested in the Work Location Attestation.
All tax-related questions should be directed to the University Tax Office: Submit a Service Request.
Questions about the Work Location Attestation Program may be directed to the Flex Work Team at hr-flexwork@cornell.edu.
