Employer Frequently Asked Questions

Who should register?
Are Employers required to withhold?
What is the Tax Rate?
When is the tax due?
How do I register?

Who should register?

Every employer having a facility located within the Borough of Plum. Once
registered with the Earned Income Tax Office, the employer will be assigned
an account number that must be used on all correspondence. Quarterly
business reports will be provided.

Are Employers required to withhold?

Every employer located within the Borough of Plum and who employs one or
more persons must withhold local earned income tax for all employees that
reside in the Borough of Plum.

Also, every employer who maintains a branch in the Borough of Plum and
another branch located outside the Borough of Plum, shall also withhold the
local earned income tax from employees residing in the Borough, but working
at the Employer’s branch outside of the Borough, even though the payroll
records and place of payment may be outside of the Borough of Plum.

What is the Tax Rate?

The Borough of Plum’s tax rate is 1% of total gross earnings. Business reports of withholdings must be submitted on a quarterly basis. Computer generated reports from the employer are acceptable, however, they must
reflect their assigned account number, employee’s complete name and
address, social security number, and amount of tax withheld.

When is the tax due?

Quarterly payments are due as follows:

• 1st Quarter April 30th
• 2nd Quarter July 31st
• 3rd Quarter October 31st
• 4th Quarter January 31st of the following year

How do I register?

Fill out the Registration form in the Document Library.