§ 151.13. Elective filing and remittance by multi-work location employers.
Under section 512(a)(5) of the act (53 P.S. § 6924.512(a)(5)), an employer with more than one place of business in more than one tax collection district may elect to remit the tax withheld from all of its employees in all of its work locations in this Commonwealth for the preceding month and file, on or before the last day of the month succeeding the month for which the return under section 512(a)(4) of the act is due, one single combined monthly return as follows:
(1) To be eligible to file combined returns and make combined payments, the employer shall file:
(i) A notice of its intention to file combined returns and make combined payments with the tax officer for each place of employment at least 1 month prior to filing its first combined return or making its first combined payment.
(ii) Its combined return and remit its combined payment electronically on a monthly, rather than quarterly, basis.
(2) An employer with payroll operations located within one tax collection district shall file the combined return and remittance of earned income taxes withheld to the tax officer in that tax collection district. An employer with payroll operations located within more than one tax collection district shall file the combined return and remittance of earned income taxes withheld to the tax officer of any tax collection district in which any of the employer’s payroll operations are located. If the tax officer declines in writing to receive the combined filing, the employer may choose to file a combined return with any tax officer in a tax collection district where the employer maintains a place of business employing one or more employees.
(3) An eligible employer’s election to file combined returns and make combined payments does not alter an employee’s workplace for purposes of nonresident tax liability.
(4) An employer may not select a tax officer to receive combined tax returns and remittances more frequently than on a tax year basis. The selection of a tax officer shall be made at the time of filing the tax return.
(5) If an employer outsources payroll functions to a payroll processing company, the employer’s place of business that forwards payroll data to the company is deemed the employer’s payroll operations location. The location of the payroll processing company is not the employer’s payroll operations location.
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