I have employees who work from home. Should I consider the home to be the workplace location?
Yes. If the employee works from home or receives his or her work orders and instructions at home, then the employee’s home address is considered
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I have employees who live out of state but work in Pennsylvania. Do I withhold the local services tax (LST) from payroll?
Yes. Withhold for these employees at the LST rate applicable to their workplace location.
I have employees who work in more than one municipality, each of which levies the local services tax (LST) at $10 or less. Does one of these municipalities have priority for collection of the tax?
Yes. It is the first place of employment during the calendar year based on these priorities, listed in order: The municipality where the employee maintains
I have employees who work in more than one municipality, each of which levies the local services tax (LST) over $10. Is there a way to determine which jurisdiction has priority?
Yes. The primary place of employment is determined the day the employee first becomes subject to the tax during the payroll period, if the tax
I have part-time employees. Are they subject to the local services tax (LST)?
Yes. If the employee did not pay the full tax to another taxing jurisdiction, he or she is subject to the LST. If the employee
Are there income exemptions to the local services tax (LST)?
Yes. If the annual tax rate is higher than $10, employees earning less than $12,000 annually from wages, earned income and/or net profits are exempt
Are new hires during the year subject to the full local services tax (LST) if the annual rate is higher than $10?
No. If the annual tax rate is higher than $10, the tax is proportionally assessed during each payroll period. For example, if the annual rate
Are new hires during the year subject to the full local services tax (LST) if the annual rate is $10 or less?
Yes. Withhold the tax in one lump sum during the first pay period following the hire date. If the new hire met his or her
Do I report and file local services tax (LST) with the tax officer quarterly?
Yes. If the annual tax rate is higher than $10, submit and file the tax quarterly. If the tax is $10 or less, submit the
Am I required to withhold the local services tax (LST) from payroll?
Yes. If your workplace location taxing jurisdiction annual rate is more than $10, you must hold the tax proportionately each payroll period.
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