This is definitely an issue, but I don't think it's a serious concern for larger companies with good HR departments. When covid first hit HR at my employer was

This is definitely an issue, but I don't think it's a serious concern for larger companies with good HR departments. When covid first hit HR at my employer was interested in where employees were located, there was a list of allowed work locations. But they got it figured out and physical location is less of an issue for tax and insurance.