PA Primary Worksite

NAME:

PA Primary Worksite

LEVEL:

Location

DESCRIPTION:

This parameter identifies the worksite to make primary when multiple worksites exist in a state outside of any local exceptions, i.e. Pennsylvania under Act 32 where Philadelphia is the local exception.

USAGE:

Input

USED FOR:

• Tax Location

C DEFINITION:

BSI_SHORT

PrimePAWS

Valid Values:

USE_DEFAULT = 0

PA_PRIMARY-WRKSITE = 1

RPG AS/400 DEFINITION:

N 4.0 Binary

TLLPWS

COBOL AS/400 DEFINITION:

PIC S9(04) COMP-5  

TF10-LOCN-PRIMEPAWS

Valid Values:

USE_DEFAULT = 0

PA_PRIMARY-WRKSITE = 1

COBOL UNIX/NT DEFINITION:

PIC S9(04) COMP-5  

TF10-LOCN-PRIMEPAWS

Note:

1. If an employee is working temporarily at a PA facility for a period of time that encompasses a “reporting quarter”, then the facility site would be the work location address used to determine the EIT rate and corresponding PSD code in the Address Search.

2. If an individual works for an employer who has a central business location in PA, but the employee “floats” or is transferred daily, weekly or monthly between other business sites, then the central or main employer business location would be the work location address to determine the EIT rate and corresponding PSD code in the Address Search.

3. If an employee is hired by an employer and receives work orders or instructions at home in PA but physically reports to other business sites on a daily, weekly or monthly basis, then the employee’s home address should be used as both the home and work location address used to determine the EIT rates and corresponding PSD codes in the Address Search.
   
   Important: In the case of employees with temporary job assignments, the employer shall withhold and remit the following taxes:
   

• Employees working for less than 90 consecutive days at a job location, the greater of the employee’s resident tax or the employee’s nonresident tax based on the location of the permanent home office of the employer.

• Employees working for 90 or more consecutive days at a job location, the greater of the employee’s resident tax or the employee’s nonresident tax based on the job location.

* This feature will only benefit those customers who pass one live and multiple work locations on a single TaxLocator API function call.