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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.
Tax Withheld Payment Frequency
Definition of an Employer $0.00 - $299.99 ..........................Quarterly
$300 - $999.99 ............................Monthly
An employer is any individual, partnership, association, $1,000 - $4,999.99 ....................Semi-monthly
corporation, government body or other entity that is $5,000 or more ........................Semi-weekly
required under the Internal Revenue Code to withhold A due date reminder card (REV-1716) is available on
federal income tax from wages paid to an employee. If the the department’s website at www.revenue.pa.gov or
person for whom an individual performs or performed by calling 1-800-362-2050. myPATH filers may request
services does not have control of the payment of wages email reminders be sent to them five business days
for such services, the person having control of the before each tax due date at mypath.pa.gov.
payment of such wages is also an employer.
How can employers file returns and
How can I obtain an Employer remit the tax withheld?
Identification Number (EIN)?
Employers can use the department’s online
The Internal Revenue Service (IRS) issues EINs. You may filing system, myPATH, to file returns and
obtain an EIN by applying for an Employer Identification remit employer withholding payments,
Number online at www.irs.gov. or TeleFile, a toll-free telephone filing
system 1-800-748-8299. Employers may also file and
pay through approved third party software vendors.
How can I obtain an employer For a list of vendors visit the department’s website at
withholding account number? www.revenue.pa.gov. The department accepts
electronic payments using ACH debit, ACH credit and
An employer required to withhold PA personal income credit/debit cards. Remitting payments electronically
tax must first obtain an EIN from the IRS, then register is mandatory for payments over $1,000. To learn more
with the Department of Revenue. about electronic filing, visit mypath.pa.gov.
Businesses may register for employer withholding
accounts from the Department of Revenue, satisfy
If I paid no wages during a quarter,
business registration requirements through the
should I still file with the department?
Department of State and register for unemployment
compensation accounts from the Department of Labor
and Industry by completing the Pennsylvania Online Yes, you must electronically file the Quarterly
Business Tax Registration at mypath.pa.gov. Withholding Return (W3) claiming zero wages for the
quarter.
What are the due dates for filing and
paying employer withholding?
Payment frequencies are established based upon the
average of tax withheld per quarter, according to the continued on next page
following parameters:
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