INAL, but when I ran a remote company I had to register my business in the state my employees lived in and pay unemployment tax in their individual home states.

INAL, but when I ran a remote company I had to register my business in the state my employees lived in and pay unemployment tax in their individual home states. If my employees worked outside of their home state (nomadically) then I think the states they travelled to technically want a share of that income, but that it's the employee's responsibility to report that income as being earned in that state, not the employers. The employer continues to pay W2 wages + unemployment tax or 1099 income in the employee's state of residence until the employee changes their residency status. In practice however, nomadic income only typically gets reported for high income employees like professional sports players or entertainers who earn large amounts of publicly identifiable income in different states throughout the year. For an employee to file for unemployment in a state, they would first need to show residency in that state. For example, you can't pass through CA for a week and file for unemployment there.