0055) of payroll expense generated as a result of an employer conducting business within the City of Pittsburgh, collected quarterly. The Payroll Tax is fifty-five hundredths of a percent (.55% or. Thus, 1st Quarter taxes and reports are due May 31st, 2nd Quarter taxes and reports are due August 31st, 3rd Quarter taxes and reports are due November 30th, and 4th Quarter taxes and reports are due February 28th of the following year. Passive income received by a self-employed person or a partner is not subject to tax because it is not considered “earned” income.Įmployers must file quarterly reports with the City Treasurer on or before the last day of the second month after the quarter, reporting the preceding quarter’s activity on the Payroll Expense Tax Form provided at. In calculating the earnings of self-employed persons or partners, such earnings are the sum of guaranteed payments and the lesser of net profits or net draws or distributions from the business. Yes, self-employed persons and partners in a partnership, if the partnership otherwise does not remit the tax, must file the tax return and remit the tax on their own earnings. You do not need to be located in the City of Pittsburgh to be subject to this tax.ĭO SELF-EMPLOYED PERSONS AND PARTNERS HAVE TO PAY THE TAX? Partners are considered employees of the employer for purposes of the Payroll Tax. The Payroll Tax is computed on the employer’s total payroll expense (total compensation) associated with business activity in the City. DUE DATE:The last day of the second month after quarter end for the prior quarters’ activity.Īll persons who engage, hire, employ, or contract with one or more individuals, as employees, to perform work or render services within the City of Pittsburgh.
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