Pennsylvania employer tax information
About Pennsylvania employer tax information
With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.
Before you begin
To sign up for Square Payroll in Pennsylvania, you must be registered with the Pennsylvania Department of Revenue and the Pennsylvania Department of Labor and Industry so we can pay and file your state taxes.
For Pennsylvania Department of Revenue, you need your:
Pennsylvania Withholding Tax Account Number (8 digits)
Pennsylvania Filing Frequency (semi-weekly, semi-monthly, monthly, or quarterly)
For Pennsylvania Department of Labor and Industry, you need your:
Pennsylvania UC Account Number (7 digits)
Pennsylvania Total Contribution Rate
Pennsylvania payroll tax details
Square Payroll processes the following per the frequency for the listed state agencies.
Pennsylvania Department of Revenue
Withholding Tax Payment: processes after every pay run
Employer Quarterly Return of Withholding Tax (PA-W3): processes quarterly
Wage and Tax Statement (W-2): processes annually
W-2 Transmittal Annual Reconciliation (REV-1667): processes annually
Pennsylvania Department of Labor and Industry
Employer's Quarterly Wage and Tax Information: processes quarterly
New Hire Report: processes as needed
Pennsylvania city-level payroll tax details
City of Pittsburgh Finance Department
- Pittsburgh City ID Number (9 or 14 digits)
:Philadelphia Department of Revenue
- Philadelphia Tax Account Number (10 digits)
- Philadelphia Wage Tax Payment Frequency (weekly, semi-monthly, monthly, or quarterly)
- Berkheimer LST Tax Account Number (7 digits)
- York Adams Tax Bureau
- York Adams Tax Account Number (6 digits)
If you are a new business, register online with the City of Pittsburgh Finance Department to retrieve your ID. You should receive this within 5-10 business days. You can also contact the agency at 412-255-2543.
If you already have a Pittsburgh City ID, you can find this on correspondence received from the City of Pittsburgh Finance Department. If you’re unsure, contact the agency at 412-255-2543.
The Pittsburgh City ID has 9 or 14 digits and is a permanent ID
assigned to each employer. This is different from the account number that Pittsburgh issues on a quarterly basis, which will not be collected by Square Payroll.
If you are a new business, register online with the Philadelphia Department of Revenue to retrieve your 10-digit City account number (also known as Philadelphia Tax ID Number) and payment frequency. You can also contact the agency at 215-686-6579 or revenue@phila.gov.
If you already have a Philadelphia tax account number and payment frequency, you can find these on previous correspondence received from the Philadelphia Department of Revenue. If you’re unsure, contact the agency at at 215-686-6579 or revenue@phila.gov.
If you are an existing business, you can find your 7 digit account number on the Berkheimer Account Lookup Site.
If you are a new business, register online with the Berkheimer Tax Innovations to receive your 7-digit account number. Employers also have the option to apply via email or fax by completing the Employer Registration Form and sending it to eLST@goberk.com or call 610-588-5765.
For more information about the registration process, reference the FAQ section on the Berkheimer Tax Bureau website or contact the bureau at 610-599-3139.
If you are a new business, register with the York Adams Tax Bureau by completing the Employer Registration Form emailing it to employer@yatb.com. The tax bureau will then set up your account and email you your tax account number. For more information you can visit the York Adams Tax Bureau website or call them at 717-845-1584.
Square Payroll processes the following per the frequency for the listed tax collectors.
- City of Pittsburgh Quarterly Payroll Expense Tax (ET-1): processes quarterly
- City of Pittsburgh Local Services Tax Quarterly Return (LS-1): processes quarterly
- City of Pittsburgh Local Services Tax Annual Reconciliation: processes annually
Philadelphia Department of Revenue
- City of Philadelphia Wage Tax Payment: processes after every pay run
- City of Philadelphia Quarterly Wage Tax Return: processes quarterly
- Wage and Tax Statement (W-2): processes annually
Various Tax Collectors
- Quarterly Earned Income Tax (EIT) Filing: processes quarterly
- Quarterly Local Services Tax (LST) Filing: processes quarterly
- Earned Income Tax (EIT) Annual Reconciliation: processes annually
- Local Services Tax (LST) Annual Reconciliation: processes annually
Pennsylvania local tax collectors supported by Square Payroll
Square Payroll supports the following agencies responsible for collecting local taxes. To determine whether your local taxes are collected by one of these collection agencies please use the Pennsylvania Municipal Statistics website.
If you identify a local tax that is not supported by Square Payroll, you will be responsible for filing and remitting payments directly to the appropriate agency. To facilitate this process, Square Payroll will provide a quarterly report containing detailed wage information.
- York Adams Tax Bureau
- Keystone Collections Group
- Jordan Tax Service
- Cumberland County Tax Bureau
- Berks Earned Income Tax Bureau
- Berkheimer Tax Administrator
- Blair County Tax Collection Bureau
- Cameron County Collection Bureau
- Capital Tax Collection Bureau
- Centre Tax Agency
- Danville Area Earned Income Tax Office
- Franklin County Area Tax Bureau
- Keystone Central School District Tax office
- Municipal & School Earned Income Tax Office
- Southwest Regional Tax Bureau
Make Pennsylvania payroll tax payments
To make Pennsylvania withholding tax payments, you must be registered with the Pennsylvania Department of Revenue (DOR) myPATH website, and have a Federal Identification Number.
To pay online, pay through the DOR myPATH.
To pay by phone, access PA Business Tax e-Services TeleFile.
For additional information, contact the Department of Revenue line at 717-787-1064, submit a question, or visit the website.
To make Pennsylvania unemployment tax payments, you will need to register online with the PA Unemployment Compensation Management System. You’ll need to have a PA Department of Labor and Industry account number.
To pay online, use the PA Unemployment Compensation Management System (UCMS).
For additional information or assistance with your state unemployment taxes, contact PA DLI at 401-574-8700 or visit their website.
Make payroll withholding tax filings
Quarterly withholding tax returns are due by the last day of the month following the end of the calendar quarter (for example, due on April 30 for the first quarter). This return reconciles the tax paid for the quarter with the tax withheld for the quarter. You can register to file online.
Withholding tax payments can be filed online at myPATH.
Pennsylvania W-2s are due by January 31 for the preceding calendar year. W-2s must be accompanied by Form REV-1667, W-2 Transmittal Annual Reconciliation. File W-2s for all employees working in Pennsylvania.
To file online, employers can file year-end employee W-2 Wage and Tax Statements and the Annual Withholding Reconciliation Statement (REV-1667) online through the myPATH business tax filing website.
To file by mail, download Form REV-1667 and include the completed form with your W-2s. If you submit W-2 information electronically no paper reconciliation form is required.
For questions about withholding, contact the Pennsylvania Department of Revenue at 717-787-1064, submit a question, or visit the website.
Make unemployment insurance tax filings in Pennsylvania
Unemployment tax reports and payments are due by the last day of the month following the end of the calendar quarter (for example, on April 30 for the first quarter).
Use the Pennsylvania Unemployment Compensation Management System to file and make payments.
You must file quarterly returns even if no contributions are due. As long as you have an active unemployment insurance account, you must file reports every quarter by the due date. If you are liable for unemployment insurance taxes for any part of a calendar year, you are liable for the entire year and must file quarterly reports for the entire year.
If you believe your business no longer meets the qualifications for unemployment insurance tax, you must notify the Pennsylvania Department of Labor and Industries. In such cases, you must continue to file quarterly contribution and wage reports until you are notified that your account has been made inactive. You will be subject to a penalty if you fail to file.
For more information on state unemployment taxes, contact Pennsylvania DLI at 401-574-8700 or visit their website.
Find your Pennsylvania tax account numbers
If you are a new business, register online with the PA Department of Revenue to retrieve your account number and filing frequency. You can also contact the agency at 888-728-2937.
If you already have a Pennsylvania Withholding Tax Account Number and filing frequency, you can look this up online or find this on correspondence from the PA Department of Revenue. If you’re unsure, contact the agency at 888-728-2937.
If you are a new business, register online with the PA Department of Labor and Industry to retrieve your number and tax rate.
If you already have a PA Unemployment Compensation Account Number and tax rate, you can look this up online or find it on the Unemployment Compensation Contribution Rate Notice mailed by the PA Department of Labor and Industry. If your account number is longer than digits, only enter the first 7 digits. If you’re unsure, contact the agency at 866-403-6163 or via their Contact Us form.
Payroll reciprocal state agreements
A reciprocal agreement is an agreement between two states that allows employees that work in one state but live in another to request exemption from tax withholding in their employment state. This means that the employee would not have income tax withheld from their paycheck for their employment state; they would only pay income taxes to the state where they live.
A Non-Residency Certificate (or statement or declaration), is used to declare that an employee is a resident of a state which has a reciprocal agreement with their work state and therefore chooses to be exempt from withholding income tax in their work state. A non-resident employee qualifying for this exemption must complete and file this declaration with his or her employer as authorization for the employer to stop withholding state income taxes where the employee works. Employers should keep the non-residency certificate on file.
Pennsylvania has reciprocal agreements with:
Indiana
Maryland
New Jersey
Ohio
Virginia
West Virginia
Non-resident employees should file Form REV-419.