Form Rev-415 As - Employer Withholding Information Guide Page 13

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3. Semimonthly: If the aggregate amount required to be
deducted and withheld for any quarterly period reasonably
can be expected to be $1,000 or more, but less than $5,000,
the employer must remit the tax semimonthly within
three banking days after the close of each semimonthly
period. The semimonthly periods end on the 15th and last
days of each month.
4. Semiweekly: Effective June 1, 2010, where the aggregate
total amount required to be deducted and withheld for
each quarterly period reasonably can be expected to
be $5,000 or more per quarter or $20,000 or more per
calendar year, the employer must remit the tax semi-
weekly based on the instructions below.
When the employer’s payroll date is Wednesday, Thursday or
Friday, the remittance is due on the following Wednesday
after that payday. When the employer’s payroll date is a
Saturday, Sunday, Monday or Tuesday, the remittance is
due the following Friday after that payday.
Payment frequency change request: A change to a
more frequent payment basis must be requested 15 days
prior to the beginning of any quarter by logging into your
e-TIDES account, or completing the Tax Account
Information Change/Correction Form (REV-1705 AS), and
faxing it to 717-783-4124 or mailing it to the following
address:
PA Department of Revenue
PO Box 280901
Harrisburg, PA 17128-0901
An employer may change to a less frequent payment
schedule only at the beginning of a calendar year, so long
as the amount required to be deducted and withheld for
each quarter is reasonably expected to be less than the
criteria amount for the current payment schedule.
Filing Reconciliation Returns (W-3)
Pennsylvania W-3 quarterly reconciliation returns must be
filed online using e-TIDES or by phone using TeleFile (1-800-
748-8299). Every employer required to deduct and withhold
tax must file a quarterly return of income tax withheld on or
before the last day of April, July, October and January for
each three-month period ending the last day of March, June,
September and December. Employers that remit withheld
taxes on a monthly or semimonthly schedule must file the
quarterly reconciliation return, W-3.
INTEREST AND PENALTIES
Interest
If any amount of tax required to be withheld is not reported
and paid in full on or before the due date, simple interest will
be charged daily from the date the tax is due and payable to
date of payment. The rate of interest will be announced
11

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