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APPLICATION FOR EMPLOYEE EARNINGS (WAGE) TAX ACCOUNT
To apply online, go to www.phila.gov/revenue.
Note: Under Act 48 of 1994, all employers having a place of business in Pennsylvania must withhold City Wage Tax
from Philadelphia Residents.
WHO MUST FILE
Residents of Philadelphia who received compensation from which City wage tax was not deducted on total wages.
Non-residents of Philadelphia who received compensation for services performed in Philadelphia and wage tax
was not deducted on total wages.
TAXABLE COMPENSATION
Gross Compensation includes wages, commissions, tips, bonuses, severence pay, sick and/or vacation pay, non-cash
compensation, and military reserve pay not including active duty. Pension plan contributions (such as 401k
contributions) are subject to wage tax and are not deductible from gross taxable compensation.
TAX RETURNS
An annual reconciliation return, due April 15 following the calendar year, will be mailed to you. You must include all
applicable W-2 forms with your return. A coupon book containing prepayment coupons for each quarterly payment will be
mailed to you separately. To make a current year quarterly payment go to www.phila.gov/revenue and click "Tax Returns"
then "Print Payment Coupon." If you want a paper coupon mailed, contact Taxpayer Services at 215-686-6600.
FILING FREQUENCY
Quarter Period Covered Due Date*
1 January, February, March April 30
2 April, May, June July 31
3 July, August, September October 31
4 October, November, December January 31
* If the due date is on a holiday or weekend, payment is due on the next business day.
Interest and Penalty (General)
Effective January 1, 2014, the monthly interest rate is .416% and the penalty rate is 1.25% for all taxes except Liquor and
Real Estate.
For tax returns due on or before December 31, 2013 - Failure to pay by the due date will result in the imposition of interest
and penalty. The tax remaining unpaid after the due date is subject to interest at the rate of 1% per month or fraction of
each month until paid. The unpaid tax is also subject to penalty at rates that increase incrementally in accordance with the
following table:
Elapsed Time after Due Date Rate of Penalty
1st through 3rd month 1% per month or fraction thereof
4th through 6th month 2% per month or fraction thereof
7th through 9th month 3% per month or fraction thereof
10th through 12th month 4% per month or fraction thereof
Total penalty after 12 months is 30%. Thereafter, penalty is charged at the rate of 1 1/4% per month or fraction thereof.
Payments made after the due date that do not include applicable interest and penalty will be automatically pro-rated
between principal, interest and penalty.
83-T-104B Rev. 08-08-2019
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