Pennsylvania Employer Withholding Guide 2016
Employer Withholding Pennsylvania law requires employers to withhold Pennsylvania from employees’ compensation in two common cases:. When resident employees perform services within or outside Pennsylvania; and.
Cr80 service manual. 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:.
Employer Withholding Pay
Quarterly – If total withholding is under $300 per quarter, the taxes are due the last day of April, July, October and January. Monthly – If total withholding is $300 to $999 per quarter, the taxes are due the 15th day of the following month. Semi-Monthly - If total withholding is $1,000 to $4,999.99 per quarter, the taxes are due within three banking days of the close of the semi-monthly period.
Employer Withholding Irs
Semi-Weekly – If total withholding is $5,000 or greater per quarter ($20,000 per year), the taxes are due on the Wednesday following the pay dates for employers whose paydays fall on a Wednesday, Thursday or Friday; and on the Friday following the pay dates for employers whose paydays fall on Saturday, Sunday, Monday or Tuesday. Employers are also required to file reconciliation returns for each quarter and wage and tax statements (W-2s) for all employees and W-2 transmittals. Register for employer withholding tax online through the. Employers can file and pay employer withholding tax returns and submit W-2 information online using, by phone using TeleFile or through third-party software.
Employer Withholding Tax Table
For more detailed employer withholding tax information, please review the.