Pennsylvania local payroll
Who collects Pennsylvania local earned income tax
Under Act 32, an employer does not remit local EIT to the municipality. It remits to the tax collector appointed for that municipality's collection district. There are 14 of them for 2,564 municipalities, and 78.9% of the state is served by just two: Berkheimer Tax Administrator and Keystone Collections Group.
Source: Pennsylvania DCED statewide EIT/PIT/LST register with collector, captured 2026-07-03.
The collector is only half the answer: withholding follows the address-level PSD code, and a municipality can span more than one school district. Confirm the exact PSD in DCED's lookup before payroll. For the statewide rate picture, see Pennsylvania local income tax rates.