Payroll Policies

PR15 Local Earned Income Tax

Policy Status: 

Under Review

Subject Matter Expert: 

Ray Burke, 814-867-5138, rmb135@psu.edu

Policy Steward: 

Associate Vice President for Finance and Corporate Controller

This policy is currently under review.

Please contact the Payroll Office for information regarding Local Earned Income Tax.

Effective Date: January 1, 1987 
Date Approved: January 1, 1987 
Date Published: January 1, 1987 (Editorial changes- October 24, 2013)

Most Recent Changes:

  • December 6, 2017 - PR15 is under review due to WorkLion implementation.

Recent History (and effective dates):

  • October 24, 2013 - Editorial changes. Addition of policy steward information, in the event that there are questions or requests for changes to the policy.
  • May 29, 2013- Editorial change; updated verbiage in "LOCAL EARNED INCOME TAX DEDUCTION" section to reflect that local taxes, once collected, are remitted to the Centre Tax Agency for disbursement to the local tax authorities.
  • June 14, 2006 - Revision History added.
  • February 22, 1987 - removed "Postdoctoral Fellowships" section. Renamed "Employee's Withholding Exemption Certificate (W-4)" section to "Employee's Withholding Allowance Certificate (W-4)" section.
  • April 17, 1978 - Major revisions to the policy, including renaming of policy from "Local Wage Tax" to "Earned Income Tax."

Date Approved: 

January 1, 1987

Date Published: 

October 24, 2013

Effective Date: 

January 1, 1987