Pennsylvania PSD code and EIT rate checker.

What this page does, and what it leaves to the State

Most Pennsylvania municipalities and school districts levy a local earned income tax (EIT), and under Act 32 of 2008 it is collected through tax collection districts. The Department of Community and Economic Development (DCED) runs the Address Search Application that returns your six-digit PSD code and the rates for your home and your workplace. This page does not copy that registry. It answers the question the registry leaves you with: once you have two rates, which one is taken from your pay? You look up the rates on the State's tool, then enter them here.

The rule: the higher of the two

DCED states that an employee's local EIT rate is determined by comparing the employee's "Total Resident EIT Rate" (for the municipality where they live) with the "Work Location Non-Resident EIT Rate" (for the municipality where they work). The applicable rate owed and withheld is always the higher of the two.

Three situations

• Live and work in Pennsylvania. The employer completes a Residency Certification Form for each employee, compares the two rates, withholds the higher one, and also withholds the Local Services Tax. Remittances go to the local tax collector for the worksite.
• Live in Pennsylvania, work outside it. An out-of-state employer is not required to complete the form or withhold local EIT, but the employee still owes the Total Resident EIT Rate based on their Pennsylvania home. The employer may withhold it as a courtesy. If it does not, DCED says to tell the employee they must make quarterly estimated payments directly to their home local tax collector.
• Live outside Pennsylvania, work in Pennsylvania. The employer completes the form; the "Resident PSD Code" is 880000 and the Total Resident EIT Rate is 0%. The employee still owes the Work Location Non-Resident EIT Rate and the Local Services Tax for the Pennsylvania worksite.

Reading a PSD code

PSD codes are six-digit numbers that uniquely identify each municipality in Pennsylvania. They are how employers and tax collectors send the right money to the right taxing jurisdictions. Employees complete a Residency Certification Form on hire, and again after a change of address, to confirm the PSD codes and rates the employer uses. The digits nest:

So two addresses in the same school district but different boroughs share their first four digits. A code is only a format and an address key: the checker confirms it is six digits and splits it, but the municipality it names, and its rates, come from the DCED lookup or the PSD code table.

Worked examples (hypothetical rates)

Home rate higher. Home 1.5%, worksite 1.0%, wages $50,000: 1.5% applies, so $750.00 a year.

Work rate higher. Home 1.0%, worksite 1.5%: still 1.5%, still $750.00, but now the worksite sets the withholding. As long as the home rate stays below the worksite rate, moving house does not change the withholding.

Out-of-state resident. The employee lives in another state and the worksite rate is 1.0%. The resident code is 880000, the resident rate is 0%, so the 1.0% worksite rate applies: $500.00 on $50,000.

Pennsylvania resident, out-of-state employer. With a 1.2% home rate the owed tax is $600.00 on $50,000, usually paid through quarterly estimates because the employer may not withhold.

Jobs that move around

For employees without one fixed place of employment, DCED's rule depends on how long the assignment lasts. Under 90 consecutive days at a location, the employer withholds the greater of the employee's resident tax or nonresident tax based on the location of the employer's permanent home office. At 90 or more consecutive days, the comparison uses the job location. Employees working in Philadelphia fall under the Sterling Act, not Act 32. Business sites also include the homes of home-based employees, which is why an employer with remote workers may need to register with the collector for the area each one lives in.

Philadelphia is outside this system

The State's FAQ says Act 32 does not apply to Philadelphia residents or to people working in Philadelphia. Employers withhold the Philadelphia resident or nonresident rate and send it to the Department of Revenue. See the Philadelphia Wage Tax calculator for those rates.

Using it with the Pennsylvania paycheck calculator

The Pennsylvania paycheck calculator does not look up local taxes. It has an optional box for a combined local earned income tax rate. Use this page to decide which rate belongs in that box, enter the percentage the result panel shows, and the paycheck estimate will include the local tax.

Who this is for, and what it does not cover

It is for Pennsylvania employees and small employers deciding which EIT rate applies. It does not look up rates or collector contact details, does not cover the amount of the Local Services Tax, credits for taxes paid to other localities, the split of the rate between municipality and school district, or Philadelphia. The State's tool is the authority for rates.

FAQ

How do I find my PSD code and local EIT rate?

DCED says to use its Address Search Application, which takes your home and work addresses and returns the six-digit PSD codes, the EIT rates and the tax collector contact details.

Which local EIT rate does my employer withhold in Pennsylvania?

The higher of your Total Resident EIT Rate (where you live) and the Work Location Non-Resident EIT Rate (where you work), according to DCED.

What is a PSD code?

A six-digit number that uniquely identifies each Pennsylvania municipality (township, borough or city) so that employers and tax collectors can send the right local earned income tax to the right place.

What do the digits of a PSD code mean?

The first two digits identify the Tax Collection District, usually the county. The first four identify the school district. All six identify the municipality.

What is the PSD code for someone who lives outside Pennsylvania?

DCED tells employers to use 880000 as the Resident PSD Code for an employee who lives out of state, with a Total Resident EIT Rate of 0%.

Do I owe Pennsylvania local EIT if I live in Pennsylvania but work in another state?

Yes. You owe the Total Resident EIT Rate for your Pennsylvania home. An out-of-state employer is not required to withhold it, so you may have to pay quarterly estimates to your local tax collector.

What is the Residency Certification Form?

A form employees complete on hire, and when their name or address changes, so the employer has the right PSD codes and rates. Employers keep it in the personnel file.

Does Act 32 apply to Philadelphia?

No. DCED says employers withhold the Philadelphia resident or nonresident rate for Philadelphia residents and for people who work in Philadelphia, and remit to the Department of Revenue.

Sources

Retrieved 2026-10-20. Each link was opened and checked against the claim next to it.

• Pennsylvania DCED: Local Withholding Tax FAQs: Higher-of-two-rates rule, out-of-state cases, 880000, temporary assignments (90 days), home-based worksites, Philadelphia exception.
• Pennsylvania DCED: PSD Codes and EIT Rates: What a PSD code is, the two, four and six digit structure, the Residency Certification Form.
• Pennsylvania DCED: Find your withholding rates by address: The State's Address Search Application for PSD codes, rates and collectors.
• Pennsylvania DCED: Act 32 local income tax information: Index of the State's Act 32 pages for employees, employers and tax officers.