Non-resident California income tax

[m2m]

Employer hires a non-California resident to work from home. Employer corporate office located in California. Does employee pay California income tax?
Thanks.

[mwcpa]

New York has a convenience of the employer rule, which says if you work from home at the request of the employer then the day is not a New York day, but if you decide to work from home then New York wants to tax it, but last time I checked, California does not.... yet....

The state the main office of an employer operates from does not determine who gets to tax your wages.

From Cali

"A nonresident employee performs services both in California as well as in another state.
Only the wages earned in California are subject to California PIT withholding. The amount of wages subject to California PIT withholding is that portion of the total number of working days employed in California compared to the total number of
working days employed in both California and the other state.  The California wages must be reported as PIT wages on the DE 9C. The PIT withheld must also be reported on the DE 9C. NOTE: For employees whose compensation depends on the volume of business transacted, the amount of earnings subject to California PIT withholding is that portion received for the volume of business transacted in California compared to the total volume of business in both California and the other state."

[m2m]

Thank you MW.

"A nonresident employee performs services both in California as well as in another state...."

Employer has customers nationwide.  They employ customer service reps who work entirely from home - and answer customer calls that can be from anywhere in the country. For the entire year - these work-at-home employees maybe go to corporate office only for a day's meeting. 

This job does look like service performed in California at all - is it?

[mwcpa]

the days in California are subject to California tax... the days not in California are not taxed by California.