Form Rev-20 As - Employer Withholding For Pennsylvania Taxable Compensation Guide - Directions For Completing Federal Form W-2 Block 16 Page 11
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12Part F continued-OTHER TOPICS that require separate treatment:
Item
Withheld Reporting
When
Amount
4 Long term or
No
If periodic payments from third party
No
Applies if
short term
insurer under plan established by
employer
disability
the employer.
pays for the
payments under
insurance
No
No
If periodic payments that are not
nondiscriminatory
premium and
regular wages, which means:
plan
does not bare
a) Payments have no direct
the risk of
relationship to employee’s usual
extent of
rate of compensation;
payment of
b) The payments are computed
benefits.
with reference to the nature of
the sickness or injury and not
based on the employee’s job
classification of title;
c) The periodic payments would
be reduced by payments under
workmen’s compensation laws,
occupational disease acts,
Social Security disability
benefits or similar legislation
by governmental entities; or
d) The payments exceed the
employee’s usual rate of
compensation.
Yes
Yes
If plan established by employer and
Total amount
if wage continuation plan. A wage
paid to the
continuation plan is one under
employee.
which:
1 Employee will receive his
Total amount
paid to the
regular wages even if he
takes sick leave for family
employee.
bereavement, sickness in the
family, regular physician or
dental visits;
2 The amount of sick leave
earned by the employee is
based on length of service with
the employer; or
3 The employee may receive
a portion or all of his unused
sick leave if he terminates
employment after a stated time
period (i.e. expressed in years
of service) with the employer.
NOTE: If an item of compensation is not discussed in this document and is included
in Box 1 and a question exists about whether it should be subject to withholding for
Pennsylvania Personal Income Tax purposes, consult Departmental regulations (61
Pa. Code § 101.6 &113.1) at If an issue and/or transaction is not
covered by the regulations, employers may write to the Department’s Office of Chief
Counsel to request a private letter ruling. Send written inquiries to: PA Department of
Revenue, Office of Chief Counsel, Attn: Personal Income Tax, Dept. 281061,
Harrisburg, PA 17128-1061.
Page 9
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