§ 84. Local tax withholding of Commonwealth employes (Adm. Code § 224)
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 71 P.S. State GovernmentEffective: December 23, 2003
Effective: December 23, 2003
71 P.S. § 84
§ 84. Local tax withholding of Commonwealth employes (Adm. Code § 224)
(a) Notwithstanding the provisions of the act of December 31, 1965 (P.L. 1257, No. 511),1 known as “The Local Tax Enabling Act,” the Commonwealth shall deduct, at the time of payment of a salary, wage, commission or other compensation, the tax imposed by ordinance or resolution on the earned income due to its employes and shall, on or before April 30 of the current year, July 31 of the current year, October 31 of the current year and January 31 of the succeeding year, file a return and pay to the officer of the relevant taxing jurisdiction the amount of taxes deducted during the preceding three-month periods ending March 31 of the current year, June 30 of the current year, September 30 of the current year and December 31 of the current year, respectively. The rate of withholding shall be as follows:
(1) For employes residing in a taxing jurisdiction that imposes a resident tax rate, the amount deducted shall be based on the ordinance or resolution of the taxing jurisdiction fixing the resident tax rate where the employe resides, and the Commonwealth shall remit the amount of taxes deducted to that taxing jurisdiction.
(2) For employes residing in a taxing jurisdiction that does not impose a resident tax rate, or where the residence tax rate imposed is less than the nonresident tax rate imposed by the taxing jurisdiction where the office, factory, workshop, branch, warehouse or other place of business is located, the amount deducted shall be based on the ordinance or resolution of the taxing jurisdiction fixing the nonresident tax rate where the office, factory, workshop, branch, warehouse or other place of business is located, and the Commonwealth shall remit the amount of taxes deducted to that taxing jurisdiction.
(3) For employes residing or working in a city of the first class, the amount deducted shall be based on the ordinance imposed by the city under the authority of the act of August 5, 1932 (Sp.Sess., P.L. 45, No. 45),2 referred to as the Sterling Act, and the Commonwealth shall remit the amount of taxes deducted to the city of the first class.
(b) Such return, unless otherwise agreed upon between the taxing officer and the Commonwealth, shall show the name and social security number of each such employe, the earned income of such employe during such preceding three-month period, the tax deducted therefrom, the political subdivisions imposing the tax upon such employe, the total earned income of all such employes during such preceding three-month period and the total tax deducted therefrom and paid with the return.
Credits
1929, April 9, P.L. 177, art. II, § 224, added 2003, Dec. 23, P.L. 282, No. 47, § 1, imd. effective.
71 P.S. § 84, PA ST 71 P.S. § 84
Current through Act 40 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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