- 1 -
|
FREQUENTLY ASKED QUESTIONS
EMPLOYER WITHHOLDING
REV-580 (SU+) 02-23
Employers are required to withhold PA personal income tax at a flat rate of 3.07 percent
of compensation from resident and nonresident employees earning income in Pennsylvania.
This rate remains in effect unless you receive notice of a change from the Department of
Revenue.
For detailed information on employer withholding, see the REV-415 Employer Withholding
Information Guide. Forms can be found on the Department of Revenue’s website at
www.revenue.pa.gov.
Definition of an Employer What are the due dates for filing and
paying employer withholding?
An employer is any individual, partnership, association,
corporation, government body or other entity that is Payment frequencies are established based upon the
required under the Internal Revenue Code to withhold average of tax withheld per quarter, according to the
federal income tax from wages paid to an employee. If the following parameters:
person for whom an individual performs or performed Tax Withheld Payment Frequency
services does not have control of the payment of wages $0.00 - $299.99 ..........................Quarterly
for such services, the person having control of the $300 - $999.99 ............................Monthly
payment of such wages is also an employer.
$1,000 - $4,999.99 ....................Semi-monthly
$5,000 or more ........................Semi-weekly
How can I obtain an Employer A due date reminder card (REV-1716) is available on
Identification Number (EIN)? the department’s website at www.revenue.pa.gov.
myPATH filers may request email reminders be sent to
them five business days before each tax due date at
The Internal Revenue Service (IRS) issues EINs. You may
mypath.pa.gov.
obtain an EIN by applying for an Employer Identification
Number online at www.irs.gov.
How can employers file returns and
How can I obtain an employer remit the tax withheld?
withholding account number?
Employers can use the department’s
An employer required to withhold PA personal income online filing system, myPATH, to file
tax must first obtain an EIN from the IRS, then register returns and remit employer withholding.
with the Department of Revenue. Employers may also file and pay
through approved third party software vendors. For
Businesses may register for employer withholding
a list of vendors visit the department’s website at
accounts from the Department of Revenue by completing
www.revenue.pa.gov. The department accepts
the Pennsylvania Online Business Tax Registration at
electronic payments using ACH debit, ACH credit and
mypath.pa.gov.
credit/debit cards. Remitting payments electronically
is mandatory for payments over $1,000. To learn more
about electronic filing, visit mypath.pa.gov.
If I paid no wages during a quarter,
should I still file with the department?
Yes, you must electronically file the Quarterly
Withholding Return (W3) claiming zero wages for the
quarter.
continued on next page
|