Pennsylvania local payroll
Ephrata Borough, PA payroll tax for remote employees (2026): 1% EIT
Ephrata Borough in Lancaster County has a resident earned income tax (EIT) of 1%, a non-resident EIT of 1%, and a local services tax (LST) of $52 per year, collected by Lancaster County Tax Collection Bureau. If a remote employee lives or works here, start with Pennsylvania employer withholding, unemployment compensation, workers' compensation, and Act 32 local withholding.
Resident EIT
1%
Non-resident EIT
1%
Local services tax
$52
Resident PSD code
360703
Lancaster County Tax Collection Bureau
Rates verified from the official Pennsylvania DCED statewide EIT/PIT/LST register (official rates as of June 15, 2026). Lancaster County Tax Collection Bureau is the Act 32 tax collector of record. Confirm account setup and the exact address-level PSD before filing.
Open Lancaster County Tax Collection BureauConfirm the address-level PSD
Act 32 withholding is address-sensitive. Use the DCED PSD lookup with the employee's exact residence and work address, and save the generated report for the payroll file.
Open PA DCED PSD lookupFirst-pass checklist
- Register Pennsylvania employer withholding through myPATH if state withholding applies.
- Register or confirm Pennsylvania unemployment compensation account status.
- Collect the PA Residency Certification Form for residence and work PSD codes.
- Apply the Ephrata Borough local EIT (1% resident / 1% non-resident) and remit through Lancaster County Tax Collection Bureau, plus the $52 LST.
- Confirm Pennsylvania workers' compensation coverage for the work location.
Frequently asked questions
What is the local income tax rate in Ephrata Borough, PA for 2026?
Ephrata Borough has a resident earned income tax (EIT) of 1% and a non-resident EIT of 1%. The local services tax (LST) is $52 per year. Rates are official as of June 15, 2026.
Do I withhold local tax for a remote employee working in Ephrata Borough?
Under Act 32, the employer withholds the greater of the employee's resident total EIT (1% in Ephrata Borough) or the Ephrata Borough non-resident work-location rate (1%), and remits it to Lancaster County Tax Collection Bureau using the address-level PSD code (360703).
What is the PSD code and tax collector for Ephrata Borough?
Ephrata Borough's EIT is collected by Lancaster County Tax Collection Bureau. The primary political subdivision (PSD) code is 360703. Confirm the exact address-level PSD in the DCED lookup before payroll.