Pennsylvania local payroll
North Middleton Township, PA payroll tax for remote employees (2026): 1.6% EIT
North Middleton Township in Cumberland County has a resident earned income tax (EIT) of 1.6%, a non-resident EIT of 1%, and a local services tax (LST) of $52 per year, collected by Cumberland County Tax 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
1.6%
Non-resident EIT
1%
Local services tax
$52
Resident PSD code
210304
Cumberland County Tax Bureau
Rates verified from the official Pennsylvania DCED statewide EIT/PIT/LST register (official rates as of June 15, 2026). Cumberland County Tax Bureau is the Act 32 tax collector of record. Confirm account setup and the exact address-level PSD before filing.
Open Cumberland County Tax 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 North Middleton Township local EIT (1.6% resident / 1% non-resident) and remit through Cumberland County Tax 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 North Middleton Township, PA for 2026?
North Middleton Township has a resident earned income tax (EIT) of 1.6% 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 North Middleton Township?
Under Act 32, the employer withholds the greater of the employee's resident total EIT (1.6% in North Middleton Township) or the North Middleton Township non-resident work-location rate (1%), and remits it to Cumberland County Tax Bureau using the address-level PSD code (210304).
What is the PSD code and tax collector for North Middleton Township?
North Middleton Township's EIT is collected by Cumberland County Tax Bureau. The primary political subdivision (PSD) code is 210304. Confirm the exact address-level PSD in the DCED lookup before payroll.