If the employee’s resident tax rate and workplace tax rate differ, do I withhold at the higher of the two?

Yes. Total earned income tax liability is determined by comparing the employee’s total resident EIT rate for the municipality where he or she works to the employee’s work location non-resident EIT rate. Total earned income tax liability is the higher of the two rates.

To verify your work location access the Estadísticas Municipales del Departamento de Desarrollo Comunitario y Económico de Pensilvania