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Employer Withholding

IMPORTANT:  Pennsylvania Department of Revenue 2021 W2/1099 Upload Line-Item Limit

Beginning with the 2021 tax season, the Department has added a limit to the number of line items per file to 25,000 in addition to 20MB size limit per file.  Any W2/1099 upload that includes over 25,000-line items will fail. To avoid any errors and/or failures please ensure that each upload is under 25,000-line items by breaking it into smaller files.

File specifications vary by form and are found on the e-TIDES website under Instructions, Multi-Import, File Specifications.  Be sure to select the appropriate type of file to be uploaded.

Pennsylvania law requires employers to withhold Pennsylvania personal income tax from employees’ compensation in two common cases:

  • When resident employees perform services within or outside Pennsylvania; and
  • When nonresident employees perform services within Pennsylvania.

An employer is any individual, partnership, association, corporation, government body or other entity that employs one or more persons, which is required under the Internal Revenue Code to withhold federal income tax from wages paid to an employee.

Employers currently withhold and remit employees’ taxes on wage and salary income according to the following schedule:

  • Quarterly – If total withholding is under $300 per quarter, the taxes are due the last day of April, July, October and January.
  • Monthly – If total withholding is $300 to $999 per quarter, the taxes are due the 15th day of the following month.
  • Semi-Monthly - If total withholding is $1,000 to $4,999.99 per quarter, the taxes are due within three banking days of the close of the semi-monthly period.
  • Semi-Weekly – If total withholding is $5,000 or greater per quarter ($20,000 per year), the taxes are due on the Wednesday following the pay dates for employers whose paydays fall on a Wednesday, Thursday or Friday; and on the Friday following the pay dates for employers whose paydays fall on Saturday, Sunday, Monday or Tuesday.

Employers are also required to file reconciliation returns for each quarter and wage and tax statements (W-2s) for all employees and W-2 transmittals.

Register for employer withholding tax online through the Online PA-100.

Employers can file and pay employer withholding tax returns and submit W-2 information online using e-TIDES, by phone using TeleFile or through third-party software.

For more detailed employer withholding tax information, please review the Employer Withholding Information Guide.