Keystone Collections Group: PA municipalities, EIT rates and PSD codes

Second-job payroll check · LST

Two jobs in one pay period? Check LST before withholding twice

Finding Keystone as an earned income tax (EIT) collector does not settle a local services tax (LST) question. DCED says an employee is not subject to LST at more than one place of employment during the same payroll period. A second job alone is not the documentation a second employer needs.

Before changing the second payroll

• Check concurrent employment for the same period. A job change in a different period is a different question.
• For jobs in different municipalities, confirm DCED's priority: principal employment first, then where the employee both lives and works, then the workplace nearest home.
• Confirm the LST recipient and current documents for the work municipality. This directory groups EIT records; it does not establish who receives every LST filing.

Example, not an exemption decision: an employee works for A and B in the same payroll period. B gathers A's pay stub and the employee's principal-employment statement before applying the concurrent-employment rule. An EIT percentage or a county name cannot replace those documents. This is separate from a low-income LST exemption; no income test is made here.

Source: Pennsylvania DCED — Local Services Tax, “Withholding,” “Concurrent Employment” and “Limits” (consulted November 4, 2026). Confirm the applicable rule and documentation before changing withholding. The dated register below is unchanged.