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Pennsylvania law requires employers to withhold Pennsylvania personal income tax from employees’ compensation in two common cases:

  • When resident employees perform services within or outside Pennsylvania
  • When nonresident employees perform services within Pennsylvania

An employer is any individual, partnership, association, corporation, government body or other entity that employs one or more persons, which is required under the Internal Revenue Code to withhold federal income tax from wages paid to an employee.

Employers currently withhold and remit employees’ taxes on wage and salary income according to the following schedule:

Quarterly – Except in the case of multi-site employers electing single location reporting on a monthly basis, the taxes for each calendar quarter are due on the last day of April, July, October and January.

Monthly – For employers who have locations in multiple Tax Collection Districts and elect to file in a single Tax Collection District, the taxes are due 30 days after the end of each month.

Employers are also required to file reconciliation returns for each quarter and wage and tax statements (W-2s) for all employees and W-2 transmittal's.
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