Act 32 - Local Earned Income Tax
What is Act 32?
Act 32 requires uniform withholding of earned income taxes (EIT) and remittance to a single local collector or Tax Officer. The Act applies to the earned income taxes levied and collected after December 31, 2011.
Forms, Regulations and Other Important Resources
What Are My Responsibilities As A...
Find EIT Rates and Political Subdivision (PSD) Codes
Find Your Withholding Rates By Address
Use the Address Search to determine EIT rates, PSD Codes, and tax collector/officer contact information.
Find Your County, Municipality or School District by Address
If you're unsure of the county, municipality or school district in which your address lies, Click here for the American Fact Finder.
DOs and DON'Ts of the Address Search Application:
- DO use Microsoft Internet Explorer: System requirements are Microsoft Internet Explorer 6.0 or later: Pop-Up Blocker must be disabled.
- DO NOT enter P. O. Boxes or Rural Route Addresses: These will not work in the application.
- DO remember that all addresses may not be in the system: If your address doesn’t show up, search by Geography> Address here and then contact a Tax Collector/Officer to determine local tax rates and PSD Codes.
- DO remember that if you Live or Work out of state: Enter the PA address in both the work and home address fields. On the Residency Certificate Form enter only the relevant information for the PA address. For the out-of-state address enter the PSD code 880000 and the EIT rate 0.
Withholding for Multiple Work Locations
- If an employee is working temporarily at a PA facility for a period of time that encompasses a “reporting quarter,” then the facility site would be the work location address used to determine the EIT rate and corresponding PSD code in the Address Search.
- If an individual works for an employer who has a central business location in PA, but the employee “floats” or is transferred daily, weekly or monthly between other business sites, then the central or main employer business location would be the work location address to determine the EIT rate and corresponding PSD code in the Address Search.
- If an employee is hired by an employer and receives work orders or instructions at home in PA but physically reports to other business sites on a daily, weekly or monthly basis, then the employee’s home address should be used as both the home and work location address used to determine the EIT rates and corresponding PSD codes in the Address Search.
Due to the large call volume, please complete the contact form for Act 32 related issues in order to expedite your assistance request.