Pennsylvania Payroll Guide, 2013 Edition

Written in clear, non-legal language for payroll and financial managers, Pennsylvania Payroll Guide is the only all-in-one resource for employers that must comply with Pennsylvania's complex payroll laws. Filled with explanations, examples, and practical advice, this 1,800-page reference covers every Pennsylvania state and local payroll law, including both tax and non-tax laws.

This vital sourcebook also features complete local payroll tax rules for all 2,900 taxing jurisdictions in the state, focusing on Pennsylvania's local earned income tax withholding and reporting requirements.

The Pennsylvania Payroll Guide includes:

• An extensive chart that lists the municipality and school district rates, for both residents and nonresidents as well as tax collector information, and the emergency and municipal services tax withholding and reporting requirements, together with tax amounts and tax collector information ALL IN ONE SPOT FOR EACH OF THE 2,900 JURISDICTIONS
• Separate sections for the unique payroll tax laws of Philadelphia, Pittsburgh, and Scranton
• A ZIP-code converter table

The 2013 Edition of the Pennsylvania Payroll Guide brings you up to date on the latest developments in Pennsylvania state and local tax laws and Pennsylvania state labor laws. Among the highlights:

• Explanation of new unemployment law (Act 60), including its impact on taxable wage base, benefits amounts, the State Adjustment Factor, redirecting revenue collected from the Interest Factor toward solvency bond obligations, the solvency trigger schedule, the penalty for dishonored payments, and the partial benefit credit
• Comprehensive chart reflecting the tax collection district, earned income tax rates for residents and nonresidents and EIT tax collector information, PSD code, local services tax amount and collector information for each municipality in Pennsylvania
• Guidance on filing of quarterly return of income tax withheld by third-party preparers Updated Form REV-1716
• How to submit new hire reports
• Discussion on hospitals and healthcare employers using the “8/80″ overtime rule
• Updated Employer Registration Local Earned Income Tax Withholding
• Revised Employer Quarterly Return Local Earned Income Tax Withholding
• Revised W-2R Annual Reconciliation Earned Income Tax Withheld From Wages
• Updated Form 83-T-5 for Philadelphia
• Revised City of Philadelphia Refund Petition
• New Philadelphia form for Petition for Waiver of Interest and Penalty
• New Form UC-1084, Application for Shared–Work Plan (Employer)
• The effect of Act 32 on Pittsburgh’s city earned income tax
• Updated tax collector information for Pittsburgh
• Revised New Business Registration has been updated
• Pittsburgh Form LS-1 2012 Local Services Tax updated
• Listing of PSD codes
• Addresses changed to reflect new tax administrator for Scranton
• Revised Scranton Bill of Rights Disclosure Statement
• Employer Quarterly Return for Scranton

• State Income Tax
  • Administration
  • Coverage
  • Allocation and Apportionment
  • Compensation
  • Employee Withholding Allowance Certificate
  • Withholding
  • Withholding Tables
  • Supplemental Wages
  • Reciprocal Agreement
  • Nonwithholding Application
  • Voluntary Additional Withholding
  • Overwithholding
  • Registration
  • Account Cancellation
  • Changes or Corrections
  • Returns and Deposits
  • Form W-2 Information
  • Penalties and Interest
  • Records
  • Forms
• Unemployment Tax
  • Administration
  • Coverage
  • Reciprocal Arrangements
  • Elective Coverage
  • Registration
  • Taxable Wages
  • Contribution Rates
  • Returns and Deposits
  • Termination of Business
  • Records
  • Audits
  • Benefits
  • Controlling UC Costs
  • Forms
• Philadelphia
• Pittsburgh
• Scranton
• Earned Income Tax
  • Administration
  • History
  • Future Changes
  • Compensation
  • Registration
  • Employer
  • Requirement to Withhold
  • ZIP Code to Municipality Converter Table
  • Tax Rates
  • Property Tax Relief
  • Withholding
  • Employee Withholding Allowance Certificate
  • Withholding Tables
  • Supplemental Wages
  • Reciprocal Agreement
  • Returns and Deposits
  • Discontinuance of Business
  • Failure to Withhold
  • Penalties and Interest
  • Examinations and Statute of Limitations
  • Forms
  • Local Services Tax
  • Administration
  • Use of Tax
  • Employer Withholding
  • Returns and Deposits
  • Penalties and Interest
  • Additional Information
  • Forms and Publications
• Local Tax Rates Chart
• ZIP Code Converter Table
• Administration and Payment of Wages
  • Administration
  • Time of Payment
  • Method of Payment
  • Notification of Wage Policy
  • Paystubs
  • Payments to Separated Employees
  • Payment of Disputed Wages
  • Commissions
  • Wage Payment Records
  • Enforcement
  • Lien for Wages
• Wage and Hour
  • Administration
  • Exempt from Coverage
  • Minimum Wage Rate
  • Overtime Rules
  • Records and Posters
  • Hours Worked
  • Penalties
  • Child Labor
  • Publications
• Garnishment
  • Administration
  • Withholding for Child Support
  • Creditor Garnishment
  • Tax Levy
  • Assignment of Wages
• New Hire Reporting
  • Administration
  • Coverage
  • Reports
  • Forms