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About Employer Withholding Taxes: Businesses may register for employer payments over $1,000. To learn more about
Employers are required to withhold PA personal withholding accounts from the Department of electronic filing, visit www.etides.state.pa.us.
income tax at a flat rate of 3.07 percent of Revenue, satisfy business registration
compensation from resident and nonresident requirements through the Department of State If I paid no wages during a quarter,
employees earning income in Pennsylvania. and register for unemployment compensation should I still file with the department?
This rate remains in effect unless you receive accounts from the Department of Labor and Yes, you must electronically file the PA W3
notice of a change from the Department of Industry online at www.pa100.state.pa.us. employer withholding tax return claiming zero
Revenue. wages for the quarter.
What are the due dates for fi ling and
For detailed information on employer paying employer withholding? Can I submit paper returns?
withholding, see the REV-415 Employer Payment frequencies are established based Paper returns are accepted for the PA W2 wage
Withholding Information Guide. Forms can be upon the average of tax withheld per quarter, forms and form REV-1667 Annual Withholding
found on the Department of Revenue’s website according to the following parameters: Reconciliation Statement. Employers fi ling 10
at www.revenue.pa.gov.
Tax Withheld Payment Frequency or more W2 wage records must le fi
Definition of an employer: $0.00 - $299.99 . . . . . . . . . . . . . . Quarterly electronically through e-TIDES. Employers fi ling
less than 10 W2 wage records can remit
An employer is any individual, partnership, $300 - $999.99 . . . . . . . . . . . . . . . Monthly
electronically through e-TIDES or through
association, corporation, government body or $1,000 - $4,999.99 . . . . . . . . Semi-monthly
Telefile.
other entity that is required under the Internal $5,000 or more . . . . . . . . . . . . Semi-weekly
Revenue Code to withhold federal income tax Unacceptable paper W2 forms:
A due date reminder card (REV-1716) is
from wages paid to an employee. If the person • All carbon copy W-2 (federal copy D)
available on the department’s website at
for whom an individual performs or performed
www.revenue.pa.gov or by calling • W2’s that are not sized correctly (See below)
services does not have control of the payment
1-800-362-2050. E-TIDES filers may request
of wages for such services, the person having • W2’s without field labels (e.g. Employee
email reminders be sent to them five business
control of the payment of such wages is also an SSN, EIN, 15, 16 etc.)
days before each tax due date by selecting
employer. • W2’s where data is printed on labels or data
“Due Date Reminders” within e-TIDES.
is unreadable
How can I obtain an Employer How can employers fi le returns • W2’s with a dark background
Identification Number (EIN)? and remit the tax withheld? • Blank W2’s
The Internal Revenue Service (IRS) issues EINs. Employers can use the departments e-TIDES • Grand – Total pages
You may obtain an EIN by applying for an website to file returns and remit employer
• Columnar Listings
Employer Identification Number online at withholding payments, or TeleFile, a toll-free
www.irs.gov. telephone filing system 1-800-748-8299. Acceptable Paper W2 forms:
Employers may also lefi and pay through • 8 ½ x 5 ½ inches & 8 ½ x 2 ¾ inches
How can I obtain an employer approved third party software vendors. For a
• 8 ½ x 2 ½ inches & 6 ½ x 2 ½ inches
withholding account number? list of vendors visit the department’s website at
An employer required to withhold PA personal www.revenue.pa.gov. The department accepts • 4 ¼ x 5 ½ inches & 3 ¾ x 5 inches
income tax must first obtain an EIN from the electronic payments using ACH debit, ACH • 7 ½ x 2 ¾ inches & 3 ¾ x 5 ¼ inches
IRS, then register with the Department of credit and credit/debit cards. Remitting
Revenue. payments electronically is mandatory for
www.revenue.pa.gov
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