How do I respond to a delinquent/past due local per capita or occupation tax notice received for an employee?

Keystone Collections Group serves as the per capita/occupation tax collector for various jurisdictions. State law authorizes the collection of delinquent tax by wage garnishment.  Delinquent tax notices are mailed to taxpayers including information on how to resolve the delinquency. If the taxpayer fails to remit payment, their employer is mailed a wage garnishment notice with instructions on how to deduct from the wages, commissions, earnings or other compensation of the identified employee for payment of the delinquent tax.

Remit Payment or Response

Employers must accept or reject the wage garnishment online using Keystone’s portal de negocios.

Embargo de salario

A wage garnishment is a request made by the Tax Collector directing an individual’s employer or the individual’s spouse’s employer, to withhold and remit a portion of the employee’s pay to satisfy a delinquent tax. No court order is required for wage garnishment. An employer is permitted to withhold up to 10% of the employee’s gross wages, commissions or other earnings, until such time that the balance is paid in full.

Please access Preguntas Frecuentes regarding per capita and occupation tax.