Pennsylvania Act 32 changes

Alerts and notices

For payroll compliance (annually licensed)

Pennsylvania localities require earned-income tax to be withheld from employees' payroll checks for whichever has the higher rate -the resident location or the nonresident work location. These taxes must be paid to the employer's work location tax collector. Previously, the requirement was to withhold the resident earned-income tax only if the business address is the resident location. Otherwise the business earned-income tax was withheld at the nonresident rate.

To support these requirements for Pennsylvania Act 32:

For further information regarding Pennsylvania ACT 32, visit

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