Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 113 - WITHHOLDING OF TAX › Section 113.6 - Employer's filing dates and filing of deposit statements

Current through Register Vol. 54, No. 28, July 13, 2024
Determination of basis for filing shall be as
						follows:
(1) A semimonthly, monthly,
					 or quarterly basis of filing shall be noted by an employer on his first deposit
					 statement on forms provided for this purpose when he is required to begin
					 withholding.
(2) If the aggregate
					 amount withheld for each quarterly period can reasonably be expected to be
					 $1,000 or more, an employer shall pay the tax semimonthly with the accompanying
					 deposit statement within three banking days after the close of each semimonthly
					 period. The semimonthly period ends on the 15th day and the last day of the
					 month.
(3) If the aggregate amount
					 withheld for each quarterly period is reasonably expected to be at least $300
					 but less than $1,000, an employer shall pay the tax monthly with the
					 accompanying deposit statement on or before the 15th day of the month
					 succeeding the months of January to November, inclusive, and on or before the
					 last day of January following the month of December.
(4) If the aggregate amount withheld for each
					 quarterly period is reasonably expected to be less than $300, the employer
					 shall remit quarterly payments with accompanying deposit statements on or
					 before the last day of April, July, October, and January for the four quarters
					 ending on the last day of March, June, September, and December.
(5) An employer who has temporarily ceased to
					 pay compensation, including one engaged in seasonal activities, or whose
					 withholding is zero, shall continue to file deposit statements on the same
					 basis as he had been, but shall enter on the face of the deposit statement the
					 word "None."
(6) An employer shall
					 be permitted to change to a less frequent basis only at the beginning of a
					 calendar year. Changes to a more frequent basis of filing shall be made at the
					 beginning of any quarter that follows a quarter in which the $300 or $1,000
					 limits discussed in this section are exceeded. Notification of such changes
					 shall be made by an employer in writing to the Department of Revenue, Bureau of
					 Accounts Settlement, License and Bonding Division, P.O. Box 8057, Harrisburg,
					 Pennsylvania 17105.
(7) The last
					 deposit statement of tax withheld for any employer who discontinues his
					 business or permanently ceases to pay compensation shall be marked "Final" on
					 the face thereof, and shall be filed within 30 days after the end of the month
					 in which business or payment of wages ceases, irrespective of the usual
					 reporting period due date. This deposit statement and remittance shall be
					 forwarded together with the Reconciliation Statement and Federal-State Wage and
					 Tax Withholding Statements (form W-2) in accordance with instructions issued by
					 the Department. The place of deposit for each employer will be included with
					 the information under §
											113.5 (relating to payment of
					 taxes and filing of deposit statements).