Section R13-4-4 - Exceptions(1) For all exceptions detailed in this section, the employee is ultimately responsible for paying the proper amount of tax to the appropriate taxing authorities.(2) Exceptions to this rule are rare in order to maximize the outcomes described in Subsection R13-4-1(3).(3) An employee who travels to another state for personal reasons for fewer than 30 days within a calendar year may not work within that state without prior approval from the employee's supervisor.(4) An employee who desires to work in another state for more than 30 days within a calendar year shall obtain prior written approval to work in that state from the employee's executive director.(5) An employee traveling on agency business may work outside of the state if the assignment is for fewer than 30 days.(6) An agency that desires to allow or require an employee to work for more than 30 days outside of the state within a calendar year, including the possibility of living outside of the state, shall:(a) obtain approval from the Governor's Office or designee by completing and submitting an Exception Request - Regularly Work Outside the State, available from DHRM;(b) instruct the employee to notify DHRM: (i) that the employee will be working outside of the state; and(ii) of the employee's new out-of-state address;(c) notify and request the Division of Finance to set up tax withholdings to be paid to the state in which the employee is working;(d) notify and request the Division of Risk Management to ensure the employee will be protected by workers' compensation insurance and other appropriate and available travel and liability coverage or insurance; and(e) reimburse at the established rate the Division of Finance, the Division of Risk Management, or other state entity for costs incurred to research and establish tax withholdings, workers' compensation, travel, and liability policies, or any other requirements to cover the employee while working outside the state.(7) An employee who plans to travel outside of the United States and who will be required or desires to work while outside of the United States shall obtain prior written approval to work from the employee's executive director.(8) An employee who plans to travel outside of the United States and desires to take state-owned equipment shall obtain prior written approval from the employee's executive director or designee.(9) An agency that desires to approve an employee to work and take state-owned equipment outside of the United States shall:(a) obtain approval from the Governor's Office or designee by completing and submitting an Exception Request - Equipment form, available from the Governor's Office;(b) notify and request the Division of Risk Management to assess the availability of workers' compensation insurance coverage and the need for travel insurance and general liability coverage;(c) notify and request the Division of Technology Services to assess the security and legal issues of accessing state systems on state-owned equipment while the employee is outside of the United States;(d) notify and request the Division of Finance to review potential tax implications if the employee would be working in a country outside of the United States at the agency's request for more than 30 days within a calendar year; and(e) reimburse at the established rate the Division of Risk Management, the Division of Technology Services, or other state entity for costs incurred to research workers' compensation, travel, and liability policies, or any other requirements to cover the employee while working outside the United States.(10) Any other exception must be granted by the Governor's Office or designee.Adopted by Utah State Bulletin Number 2021-14, effective 7/1/2021