An individual whose permanent home is in a different location than where they work.
In the context of U.S. payroll, non-residents usually refer to an employee who lives in a different state than the workplace location. This could be on a temporary basis for a contract assignment, or a permanent basis, where the employee lives close to the state border. Each state has rules for calculating and withholding state income tax for these non-resident employees.
Related Training Articles:
Non-resident Certificates for Employees in Other States
Multi-State Income Tax Withholding