Generally, you do want your employees work state to be where they're performing their work. If you've moved employees home temporarily until offices reopen, you likely haven't updated their permanent work state. If you've made longer-term decisions to keep employees working from home on a permanent basis, then that very likely could update their work state.
So that's where you want to lean into your legal and HR resources to make sure that you're classifying the employees appropriately. There are so many different states with PFML programs. You need to make sure from a compliance perspective that you have your employees covered under the right program. So something as simple as your office in New York closing and now your employee works from home in Connecticut could really change what state PFML program they need to be covered under.