With apologies to Charles Dickens, our tale of two states is quite a bit different from the Dickens classic by a somewhat similar name. Earlier this month, the departments of two separate states, Oregon and Washington, jointly announced a new guidance that would govern paid family leave in both Pacific Northwest states. In a joint statement dated October 7, 2022, Paid Leave Oregon and the Employment Security Department for the state of Washington clarified the process by which employers are to report employee wages. The guidance is drafted loosely in the form of an FAQ with 4 specific scenarios articulated and explained in detail as relates employer responsibilities under their respective state laws. The further into the joint statement one reads, the clearer and more logical the guidance becomes, a true rarity among government dictates. The guidance provides the order by which an employer should determine where to report employee wages. Logically, it should first be to the state where the work is performed; if that “place of performance” is one state and not the other. If the place of performance is both states, then the determining factor is the base of operations. If the base of operations is elsewhere or undetermined, then the place of performance is defined as where the direction and control originates. Failing that, then the employer’s responsibility for which state to report an employee’s wages is determined by the employee’s current state of residence. Congratulations to Washington and Oregon for cooperatively developing a simple, yet logical and workable resolution to a potential problem for employers. Now, if only such a cooperative mindset could spread to other government agencies, then . . . er, never mind!