Local Withholding Tax FAQs
How do I find local Earned Income Tax (EIT) Rates and PSD Codes?
How is an individual employee’s local Earned Income Tax liability determined?
What are PSD Codes, and how are they utilized in the implementation of the local Earned Income Tax process?
As an employer, how does Act 32 and local Earned Income Tax withholding apply to me? Am I required to withhold local income taxes from my employees?
How should employers withhold local Earned Income Tax for employees who travel from site to site on a regular basis and do not maintain a single place of employment?
How can a business with worksite locations in multiple tax collection districts remit local income tax withholdings to a single local tax collector?
Does Act 32 apply to employees who live and/or work in Philadelphia?
As an employer, where do I register for local income tax withholdings? Am I required to register my business with each tax local collector where my employees live?
How often are employers required to remit local taxes to the local tax collectors?
Must the Local Services Tax (LST) be withheld on a prorated basis, or can it be deducted as a one-time lump sum?
Where can I find information about the $12,000 low-income exemption for the Local Services Tax (LST)?
What happens if the income of an individual who filed an upfront Application for Exemption from Local Services Tax later exceeds the $12,000 threshold during the calendar year?
If an employee works in more than one municipality, and each levies a Local Services Tax, which one has priority for the collection of the tax?