The following is in response to frequently asked questions as a result of the
Department’s Wage Tax policies throughout the COVID-19 pandemic.
Facts: An employer has a business location in Philadelphia. As a result of the Coronavirus pandemic and the Mayor’s and Governor’s Orders, the employer’s non-resident employees began working remotely outside of Philadelphia. Since July 3, 2020 (the beginning of the “limited green phase” of reopening), the City’s guidance for office workers is, “Remote work must continue where feasible.”
In the following circumstances, to what extent is a non-resident employee’s compensation treated as compensation for services performed in the City of Philadelphia and thus subject to Philadelphia Wage Tax withholding?… Read More