Transcription of EMPLOYER WITHHOLDING INFORMATION GUIDE
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EMPLOYER WITHHOLDING INFORMATION GUIDE
EMPLOYER . WITHHOLDING . INFORMATION . GUIDE . GENERAL INFORMATION . FOR WITHHOLDING . PENNSYLVANIA. PERSONAL INCOME TAX. REV-415 (SU) 11-19. TABLE OF CONTENTS Page EMPLOYER WITHHOLDING Requirements .. 1. Taxable Compensation Not Subject to WITHHOLDING .. 4. Employee Fringe Benefits and Welfare Benefit Programs .. 4. Business Expenses .. 7. Collection of Taxes .. 9. Calculation of WITHHOLDING .. 11. Payment of Taxes Withheld .. 12. Electronic Filing: Returns and Payments .. 13. WITHHOLDING Statements (W-2) .. 14. General INFORMATION and Specifications: W-2.
3. Domestic servants in a private home, local college club or local chapter of a college fraternity or sorority; 4. Casual employees for services performed that are not in the normal course of the employer’s trade or business (federal limitations of less than $50 and at least 24 days on the job per quarter apply); 5.
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