Form Rev-415 As - Employer Withholding Information Guide Page 9
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Dues and subscription costs to publications, even when
the publications are related to your trade or profession
•
Political candidate or campaign contributions
•
Charitable contributions
•
Commuting expenses
•
Cost of meals while working late, unless while traveling
overnight away from home
•
Occupational privilege taxes or assessments and other
local, county, state, federal and foreign taxes
•
Childcare or elder care expenses
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Life, disability and health insurance premiums
•
Contributions to deferred compensation plans and other
pension plans
•
Legal fees (except to recover back wages), fines, penalties
and bad debts
•
Bribes, kickbacks and other illegal payments
•
Job hunting or other employment pursuit expenses
•
Malpractice insurance premiums, except when required
by law or by the employer as a condition of employment
•
Moving expenses for selling or purchasing a house;
breaking a lease; house hunting; securing temporary
lodging prior to moving; seeking new employment; moving
for your own convenience; relocating to a new job or
workplace less than 35 miles farther than your old commute
from home to work; or moving anywhere other than within
or into Pennsylvania
•
Educational expenses except when required by law or by
the employer
•
Capital expenditures
Vouchered Reimbursements
The following vouchered reimbursements are not compensation
and are not subject to withholding.
1. Union dues, assessments and initiation fees if:
a. Such payments are a condition of continued membership
in the union, and membership is related directly to the
employee’s present job; or
b. Such payments are required to be deducted from
regular wages under an agency shop agreement.
2. The cost incurred by an employee to purchase and maintain
uniforms or work clothing to protect the employee from
bodily injury if they are both:
a. Of a type specifically required by the employer as a
condition of employment; and
b. Not adaptable to general usage.
3. Expenditures for required small expendable tools and
supplies not furnished by an employer.
4. Trade, professional or occupational licenses or fees required
as a condition of employment (including malpractice
insurance and fidelity bond premiums where required by
law or employer).
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