CITY OF PHILADELPHIA

Transcription

1 CITY OF PHILADELPHIA Department of Revenue Payroll Service Instructions Effective 1/1/2011, Payroll Services remitting Philadelphia Wage Tax payments for their clients are required to remit these payments electronically by either ACH Credit or Debit. ACH Enrollment applications can be found on the Electronic Filing page of our website. The Department of Revenue created this information packet to provide payroll services with the information required to process client payments timely and accurately. All questions can be directed to the appropriate contact listed on Page 7 of this packet. Client Registration Established City Wage account numbers and filing frequencies should be obtained from your client upon enrollment. A client who does not have a City Wage account number can register for one via the Online Services page of our website at Payroll Service Registration Information regarding clients that are being added or deleted to your payroll service should be communicated to Registration Services at or A completed Wage Tax application is required. This application can be completed via the Online Services page of our website at or a hard copy can be faxed to Wage Tax Filing Frequencies The filing frequency is determined by the amount of Wage Tax withheld by the employer according to the following schedule: Quarterly: Monthly: Semi-Monthly: Weekly: Less than $350 Philadelphia per month. Greater than $350 but less than $16,000 per month. For an employer with bi-weekly payroll who withholds Philadelphia wage taxes of $16,000 or more per month. Greater than $16,000 or more per month. Your client s filing frequency may be verified at or via to [email protected]. 1

2 The verified filing frequency should be compared with the Wage Tax filing frequency parameters listed above. Payments should be remitted based on the correct filing frequency; therefore, if your client advises that they are a quarterly filer but remits greater than $350 per month, their payments should be remitted either monthly, semi-monthly or weekly based on the amount of tax remitted and their payroll frequency. Failure to use the correct period and year when remitting your payments will result in the misapplication of your payment, assessment of interest and penalty and/or legal action. The 2012 Wage Tax Filing Period Charts can be found on pages 4-6 of this packet. Please visit the Wage Tax page of our website for prior year Wage Tax Charts. Non-Payroll Period If you do not have payroll for a reporting period, you must submit a zero ACH Credit payment record or visit the Online Services page of our website to report your NTL (No Tax Liability) indicating no tax due to prevent a non-filer notice. Any period without a filed return will be classified as a non-filer. As a result, court filings and fines will be imposed upon the taxpayer. Employers with active wage accounts and no Philadelphia wage withholdings should complete a change form to cancel the wage account. Annual Wage Reconciliation Returns Annual Wage Tax Reconciliation returns must reflect the entire year s activity. If you only have a record of partial year payroll information, DO NOT FILE AN ANNUAL RECONCILIATION. Advise your client that they must prepare a reconciliation for the entire year. Amended Returns Amended returns should be marked as such; with Amended clearly visible at the top of the return. 2

3 Mailing Addresses Annual Wage Tax Reconciliation returns and W-2 s Philadelphia Department of Revenue PO Box 1670 Philadelphia PA Refund Petitions Philadelphia Department of Revenue Refund Unit 1401 John F. Kennedy Blvd. Room 580 Philadelphia PA Change Forms City of Philadelphia Department of Revenue P.O. Box 1410 Philadelphia, PA Or fax to: (If submitting by fax, do not mail this form) Contact Directory For payroll service registration contact: Clerical Support Unit in Taxpayer Services Ph: , Fax: [email protected] For payment processing contact: Kathleen McColgan Payment Processing Manager [email protected] Tax return specifications and samples: Michael Piller Forms Processing [email protected] Questions about ROAD or EFT please contact: Thomas Scott at Toni Curtis-Ford at Nannaette Richardson at Deadra Jenkins at [email protected] 3

4 Weekly Wage Tax Periods Weekly Wage Tax Periods Period Inclusive Dates Due Dates Period Inclusive Dates Due Dates 01 01/01/12 01/07/12 01/11/ /08/12 07/14/12 07/18/ /08/12 01/14/12 01/19/ /15/12 07/21/12 07/25/ /15/12 01/21/12 01/25/ /22/12 07/28/12 08/01/ /22/12 01/28/12 02/01/ /29/12 08/04/12 08/08/ /29/12 02/04/12 02/08/ /05/12 08/11/12 08/15/ /05/12 02/11/12 02/15/ /12/12 08/18/12 08/22/ /12/12 02/18/12 02/23/ /19/12 08/25/12 08/29/ /19/12 02/25/12 02/29/ /26/12 09/01/12 09/06/ /26/12 03/03/12 03/07/ /02/12 09/08/12 09/12/ /04/12 03/10/12 03/14/ /09/12 09/15/12 09/19/ /11/12 03/17/12 03/21/ /16/12 09/22/12 09/26/ /18/12 03/24/12 03/28/ /23/12 09/29/12 10/03/ /25/12 03/31/12 04/04/ /30/12 10/06/12 10/11/ /01/12 04/07/12 04/11/ /07/12 10/13/12 10/17/ /08/12 04/14/12 04/18/ /14/12 10/20/12 10/24/ /15/12 04/21/12 04/25/ /21/12 10/27/12 10/31/ /22/12 04/28/12 05/02/ /28/12 11/03/12 11/07/ /29/12 05/05/12 05/09/ /04/12 11/10/12 11/15/ /06/12 05/12/12 05/16/ /11/12 11/17/12 11/21/ /13/12 05/19/12 05/23/ /18/12 11/24/12 11/28/ /20/12 05/26/12 05/31/ /25/12 12/01/12 12/05/ /27/12 06/02/12 06/06/ /02/12 12/08/12 12/12/ /03/12 06/09/12 06/13/ /09/12 12/15/12 12/19/ /10/12 06/16/12 06/20/ /16/12 12/22/12 12/27/ /17/12 06/23/12 06/27/ /23/12 12/31/12 01/04/ /24/12 06/30/12 07/05/ /01/12 07/07/12 07/11/12 53 (Annual Reconciliation Period) 4

5 Semi-Monthly Wage Tax Periods Period Inclusive Dates Due Dates 54 01/01/12 01/15/12 01/19/ /16/12 01/31/12 02/03/ /01/12 02/15/12 02/21/ /16/12 02/29/12 03/05/ /01/12 03/15/12 03/20/ /16/12 03/31/12 04/04/ /01/12 04/15/12 04/18/ /16/12 04/30/12 05/03/ /01/12 05/15/12 05/18/ /16/12 05/31/12 06/05/ /01/12 06/15/12 06/20/ /16/12 06/30/12 07/05/ /01/12 07/15/12 07/18/ /16/12 07/31/12 08/03/ /01/12 08/15/12 08/20/ /16/12 08/31/12 09/06/ /01/12 09/15/12 09/19/ /16/12 09/30/12 10/03/ /01/12 10/15/12 10/18/ /16/12 10/31/12 11/05/ /01/12 11/15/12 11/20/ /16/12 11/30/12 12/05/ /01/12 12/15/12 12/19/ /16/12 12/31/12 01/04/13 78 (Annual Reconciliation Period) 5

6 Monthly Wage Tax Periods Period Inclusive Dates Due Dates 79 January 02/15/12 80 February 03/15/12 81 March 04/16/12 82 April 05/15/12 83 May 06/15/12 84 June 07/16/12 85 July 08/15/12 86 August 09/17/12 87 September 10/15/12 88 October 11/15/12 89 November 12/17/12 90 December 01/15/13 91 (Annual Reconciliation Period) Quarterly Wage Tax Periods Period Inclusive Dates Due Dates 92 January 1 to March 31 04/30/12 93 April 1 to June 30 07/31/12 94 July 1 to September 30 10/31/12 95 October 1 to December 31 01/31/13 96 (Annual Reconciliation Period) 6