

For an employee who lives out-of-state, the “Resident PSD Code” will be 880000, and the “Total Resident EIT Rate” will be 0%.

EMPLOYEES WHO WORK IN PA, BUT LIVE OUTSIDE OF PA?Īs an employer, you must complete the Residency Certification Form for each employee. If you choose not to withhold and remit, then please notify your PA resident employee that they will be responsible for making quarterly estimated payments on their own directly to the local tax collector(s) for their PA home municipality. Therefore, as an out-of-state employer, you may withhold the “Total Resident EIT Rate” as a courtesy to your PA resident employee and make remittances to the local tax collector for their PA home municipality. However, the PA resident employee will still be subject to and owe the “Total Resident EIT Rate” based on their PA home municipality. EMPLOYEES WHO LIVE IN PA, BUT PHYSICALLY WORK OUTSIDE OF PA?Īs an out-of-state employer, you are NOT required to complete the Residency Certification Form or withhold the local Earned Income Tax (EIT) for a PA resident employee. Follow the steps outlined on the Income Tax Requirements for Employers page for more information. You are required to withhold the higher of the two EIT Rates, as well as the Local Services Tax (LST), and make remittances to the local tax collector(s) for the worksite location(s). Community Development Block Grant (CDBG)Īs an employer, you must complete the Residency Certification Form for each employee in order to compare the “Total Resident EIT Rate” (for the municipality in which the employee lives) to the “Work Location Non-Resident EIT Rate” (for the municipality in which the employee works).Weatherization Assistance Program (WAP).

