On July 2, 2008 the Pennsylvania legislature enacted Act 32 an amendment of the Local Tax Enabling Act, Act 511 of 1965 with the goal of consolidating and simplifying the collection of Local Earned Income taxes on a countywide basis.

 As of January 1, 2012, employers are required to withhold either the worksite non‐resident EIT or the employee’s resident EIT depending on which tax rate is higher. For example, if the worksite location has a 1% EIT and an employee lives in a locality with a 1.25% EIT, the employer will be required to withhold the resident EIT rate for that employee. In addition, every employee will be required to complete the Pennsylvania Certificate of Residency to validate the employee’s resident and worksite municipality. If an employee moves, a new certificate is required. One of the key pieces of information on the certificate is the Political Subdivision Code (PSC) for both the resident and worksite locations. These codes will be used to remit taxes to the correct locality, and to file returns at the end of each quarter.

 PSD Codes for Norwin School District Residents: