Pennsylvania local payroll
South Union Township, PA payroll tax for remote employees (2026): 1% EIT
South Union Township in Fayette 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 Southwest Regional 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%
Non-resident EIT
1%
Local services tax
$52
Resident PSD code
260503
Southwest Regional Tax Bureau
Rates verified from the official Pennsylvania DCED statewide EIT/PIT/LST register (official rates as of June 15, 2026). Southwest Regional Tax Bureau is the Act 32 tax collector of record. Confirm account setup and the exact address-level PSD before filing.
Open Southwest Regional 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 South Union Township local EIT (1% resident / 1% non-resident) and remit through Southwest Regional 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 South Union Township, PA for 2026?
South Union Township 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 South Union Township?
Under Act 32, the employer withholds the greater of the employee's resident total EIT (1% in South Union Township) or the South Union Township non-resident work-location rate (1%), and remits it to Southwest Regional Tax Bureau using the address-level PSD code (260503).
What is the PSD code and tax collector for South Union Township?
South Union Township's EIT is collected by Southwest Regional Tax Bureau. The primary political subdivision (PSD) code is 260503. Confirm the exact address-level PSD in the DCED lookup before payroll.