Form Ls 1 – Fill Out and Use This PDF

For Employers & Self-Employed Individuals City of Pittsburgh

USE BLACK INK ONLY ON THIS FORM- DO NOT STAPLE ANYTHING TO THIS FORM

If this is an annual return please check this box

COMPUTATION OF TAX

1. NUMBER OF EMPLOYEES PER QUARTER

This includes employees, owners, sole proprietor and partners

2.AMOUNT DUE

3.INTEREST (1% (0.01 per month)

4.PENALTY (5% (0.05 per month) -Maximum 50%)

5.TOTAL AMOUNT DUE THIS QUARTER (Add lines 2 through 4)

Make check payable to: TREASURER, CITY OF PITTSBURGH – DO NOT SEND CASH –

Mail to: CITY TREASURER LS-1 TAX – 414 GRANT ST – PITTSBURGH PA 15219-2476

A $30.00 fee will be assessed for any check returned from the bank for any reason.

Pennsylvania Act 7 of 2007 requires that the $52 be deducted evenly from paychecks throughout the year. A worker who is paid weekly would see the tax deducted at the rate of $1 a week; while someone who is paid bi-weekly would pay $2 every pay.

Act 7 also provides for an upfront exemption when:

∙Total earned income from all sources within Pittsburgh is less than $12,000.

∙On active duty.

∙Employee is an honorably discharged veteran with 100% service-connecteddisability.

An annual upfront exemption certificate must be completed by the employee and submitted to their employer to qualify for the exemptions listed above. Employers must make upfront exemption forms readily available to employees at all times and provide new employees with the forms at the time ofhiring.

Exemption Certificates can be downloaded at our web site: www.pittsburghpa.gov/finance

CITY OF PITTSBURGH, LOCAL SERVICES TAX

FOR EMPLOYERS OR SELF-EMPLOYED INDIVIDUALS

CITY CODE, TITLE TWO, CHAPTER 252

INSTRUCTIONS

WHO MUST FILE

All employers and self-employed individuals are required to collect the Local Services Tax from all employees and self- employed individuals, engaged in an occupation within the City of Pittsburgh. If annual return is selected on page 1, you must continue to file quarterly zero returns timely.

PROFESSIONAL EMPLOYER ORGANIZATIONS-If you are a Professional Employer Organization, who is responsible for filing the Local Services Tax on behalf of your clients, complete the Local Services Tax Allocation Schedule for Professional Organization form found at www.pittsburghpa.gov/finance.

LINE 1- NUMBER OF EMPLOYEES PER QUARTER

To calculate the number of employees per quarter, you must count the total number of employees (including sole proprietor, owners and partners) for your established pay period. Your established pay period may be monthly, weekly, bi-weekly, etc. Include all full-time, part-time, temporary, seasonal, salaried and hourly workers. Enter the total number of employees for the quarter on line 1. If you are submitting an annual return, enter the total number of employees for the year. The employer must still file the quarterlyreturns.

LINE 2- AMOUNT DUE

Pennsylvania Act 7 of 2007 requires that the $52 be deducted evenly from paychecks throughout the year. No more than $52 should be deducted from a single employee’s paycheck for the entire year. A worker who is paid weekly

would see the tax deducted at the rate of $1 a week; while someone who is paid bi-weekly would pay $2 every pay.

EMPLOYER REQUIREMENTS

Employers must submit at year end an annual summary of employee information, in addition to the 4th quarter payment. See the City of Pittsburgh website at www.pittsburghpa.gov/finance for record layout which shows the required employee information. Please attach the encryptedfile to taxcompliance@pittsburghpa.gov

∙In the case of concurrent employment the employer shall refrain from withholding the Local Services

Tax if the employee provides a recent pay statement from the principal employer that shows that the Local Services Tax is being withheld.

∙Employer must show on the employee pay stub the amount and locality to which the tax was paid (for Pittsburgh use “PGH”). Pay stubs will take the place of individual receipts.

∙Employers must make upfront exemption forms readily available to employees at all times and provide new employees with the forms at the time of hiring.

∙Employers must keep the exemption forms on file for 3years.

WHEN TO FILE AND PAY

The employer shall file a return of taxes deducted for each three-month period (quarter) on or before the last day of the month following each three-month period.

REFUNDS

The City of Pittsburgh will issue refunds to the employer only if the employer provides evidence that the tax was refunded previously to the employee by the employer. If the employer can demonstrate that it made a computation error on the return and show that the underlying tax was not withheld from any person, the refund can be issued to the employer.

FOR ASSISTANCE CALL 412-255-2525

Has business been sold or discontinued? Do you need to update or change your business

information? If YES, a CHANGE IN BUSINESS STATUS FORM must be completed and returned for processing. Form(s) can be downloaded at www.pittsburghpa.gov/finance or call 412-255-2525 to request the form.