We had a tough situation my workplace to get this going. Once a framework is available and all the legals are checked, it went smoothly.
Off the top of my head.
* Ensure that your workplace is a physically safe place. ie enough lighting, correct furnishing etc.
* The data you are working with is protected adequately. ie A separate room with lockable door and window.
* The infrastructure is adequate. ie internet, electricity, water and toileting.
* Insurable if something goes wrong.
* How your work time is measured. This is particular important if your industry is covered by union rules.
https://www.osha.gov/enforcement/directives/cpl-02-00-125
"OSHA will not conduct inspections of employees' home offices.
OSHA will not hold employers liable for employees' home offices, and does not expect employers to inspect the home offices of their employees.
If OSHA receives a complaint about a home office, the complainant will be advised of OSHA's policy. If an employee makes a specific request, OSHA may informally let employers know of complaints about home office conditions, but will not follow-up with the employer or employee."
Now on to your question - We haven’t had any issues here with the HR policies and OH&S so far.
Each of the team members is in the same state as the office so no additional burden there for taxes.