Work Location Attestation Program
Work Location Attestation
Beginning October 21, 2025, Cornell will launch a new Work Location Attestation Program through Workday Learning. This initiative is a key part of our commitment to maintaining accurate employee records and ensuring compliance with state laws and university policies related to remote and hybrid work.
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.
Important: Providing incomplete, misleading, or inaccurate information – or working from a location that does not align with an approved flexible work arrangement – is a violation of Cornell policy and may impact eligibility to work remotely or result in disciplinary action.
Overview
- On-campus employees working fully on-site in Ithaca, Geneva, or at Cornell Tech will likely find that their work location information is already accurate – no further action will be required.
- Hybrid or fully remote employees will need to confirm or update the address of their actual remote work location. In most cases, this will be your residential address.
- Employees with a flexible work arrangement will also be asked to attest to specific policies, including Flexibility in the Workplace and IT Security and Data policies, and to agree to the same terms outlined in the Letter of Expectations.
Why This Matters
Accurate reporting of work location is essential not only for university recordkeeping but also for compliance with state tax and labor laws. In particular, this process ensures alignment with New York State’s “convenience of the employer” rule, which affects how state income tax is applied to employees working outside of New York state.
Important Next Steps:
- Complete the Work Location Attestation form within Workday Learning course HR 102 between October 21 and November 7.
- Review and confirm the information provided. If any updates or corrections are needed, please make those adjustments, inform your HR representative, and review information regarding potential impacts to tax withholdings.
Frequently Asked Questions
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.
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.
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.
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.
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.
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
I work outside of New York State. What do I need to know?
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.
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.
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.
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.
