Fillable ET-1 2021 PAYROLL EXPENSE TAX Employer/Sole Proprietor/Partner/ Contractor (City of Pittsburgh)

Fill Online, Printable, Fillable, Blank ET-1 2021 PAYROLL EXPENSE TAX Employer/Sole Proprietor/Partner/ Contractor (City of Pittsburgh) Form

Use Fill to complete blank online CITY OF PITTSBURGH (PA) pdf forms for free. Once completed you can sign your fillable form or send for signing. All forms are printable and downloadable.

ET-1 2021 PAYROLL EXPENSE TAX Employer/Sole Proprietor/Partner/ Contractor (City of Pittsburgh)

On average this form takes 10 minutes to complete

The ET-1 2021 PAYROLL EXPENSE TAX Employer/Sole Proprietor/Partner/ Contractor (City of Pittsburgh) form is 1 page long and contains:

  • 1 signature
  • 2 check-boxes
  • 35 other fields

Country of origin: US
File type: PDF

U.S.A. forms for City of Pittsburgh

BROWSE CITY OF PITTSBURGH (PA) FORMS

Related forms
Fill has a huge library of thousands of forms all set up to be filled in easily and signed.
Fill in your chosen form
Sign the form using our drawing tool
Send to someone else to fill in and sign.
find another form
 
ET-1 2021
PAYROLL EXPENSE TAX
Employer/Sole Proprietor/Partner/ Contractor
City of Pittsburgh
Rev 12/20
CITY ID
FEDERAL ID
QUARTER
DUE ON OR BEFORE
USE BLACK INK ONLY ON THIS FORM-DO NOT STAPLE ANYTHING TO THIS FORM
*Partnerships/sole proprietorships that do not provide services through employees and only earn passive income (e.g. rents,
interest, dividends, royalties, and capital gains) have nothing to report. You must continue to file returns timely, even if the tax due
is zero.
5. TAX DUE (Add lines 1b through 4b) 5. ___ _. _
6. INTEREST (0.5% (0.005%) per month) 6. ___ _. _
_. _ 7. PENALTY (1% (0.01%) per month) 7. ___
_. _
8.
TOTAL AMOUNT DUE (Add Lines 5 through 7) 8. ___
Amounts of $2.00 or less are not due
Make check payable to: TREASURER, CITY OF PITTSBURGH – DO NOT SEND CASH
Mail to: PAYROLL EXPENSE TAX – 414 GRANT ST – PITTSBURGH PA 15219-2476
A $30.00 service fee will be charged for any check returned from the bank for any reason.
DATE
Amended Return
SIGNATURE
TITLE
PHONE
E-MAIL ADDRESS
PREPARER’S NAME _
PREPARER’S PHONE
I hereby certify, swear and aver that all statements herein are true and correct to the best of my knowledge and
belief, being duly apprised of my duty under the law to submit honest and complete information or be subject to the
penalties provided by law.
OMISSION OF THE ABOVE APPLICABLE INFORMATION
CONSTITUTES AN INCOMPLETE RETURN
If you are a 501-C 3 Purely Public Charity- please check the following box and refer to instructions
on how to complete the form.
If you are a Contractor/User of Help Supply Service – include the General Contractor Detail Report as an attachment
with the name, address, tax id number (EIN), PLI permit number, and phone number of the subcontractors/help
supply service.
COMPUTATION OF TAX
TAXABLE
AMOUNT
TAX RATE
TAXABLE PAYROLL EXPENSE
1. EMPLOYERS (refer to instructions)
1a.__ .
X .0055 =
2. SELF-EMPLOYED* (refer to instructions)
2a. .
X .0055 =
3. PARTNER* (refer to instructions)
3a. .
X .0055 =
4. CONTRACTOR / USER OF HELP SUPPLY
SERVICE (refer to instructions)
4a. .
X .0055 =
click to sign
signature
click to edit
CITY OF PITTSBURGH PAYROLL EXPENSE TAX
CITY CODE, TITLE TWO, CHAPTER 258
INSTRUCTIONS
WHO MUST FILE
Every employer conducting business in the City of Pittsburgh is required to file a Payroll Tax on their payroll
expense and on their own net earnings distributions to each partner, sole proprietor or individual performing
services within the City of Pittsburgh. A person shall be deemed to be conducting business within the City of
Pittsburgh if one engages, hires, employs or contracts with one or more individuals as employees or is self-
employed. NOTE: You must continue to file returns timely, even if the tax due is zero. Form can be downloaded
at www.pittsburghpa.gov/finance.
GENERAL CONTRACTORS- If you are a General Contractor, complete the General Contractor Detail Report
listing all subcontractors who have performed work or rendered services within the City of Pittsburgh during
the quarter. Submit this report with the Payroll Expense Tax Form. Note General Contractor Detail Report
should not be used to complete the General Contractor’s Payroll Expense Tax Form. Subcontractors are
responsible for filing their own tax forms with the City. General Contractor Detail Report can be downloaded at
www.pittsburghpa.gov/finance..
PROFESSIONAL EMPLOYER ORGANIZATIONS- If you are a Professional Employer Organization, who is
responsible for filing the Payroll Expense Tax on behalf of your clients, complete the Payroll Expense Tax
Allocation Schedule for Professional Organization form found at www.pittsburghpa.gov/finance.
COMPENSATION MEANS
Salaries, wages, commissions, bonuses, net earnings and incentive payments, whether based on profit or
otherwise, fees, tips and any other form of remuneration earned for services rendered, whether paid directly or
through an agent, and whether in cash or in property or the right to receive property, excluding any Passive
Income received by Partners or Self-employed persons. The Compensation of a Partner or Self-employed person
is that person’s Taxable Distributions from each separate Business activities carried on within the City.
WHEN TO FILE AND PAY
THE PAYROLL EXPENSE TAX WILL REVERT TO A CALENDAR REPORTING QUARTER AS FOLLOWS:
First quarter calculated on January, February and March due May 31
st
Second quarter calculated on April, May and June due August 31
st
Third quarter calculated on July, August and September due November 30
th
Fourth quarter calculated on October, November and December due February 28
th
TAXABLE PAYROLL EXPENSE
Line 1 - EMPLOYERS- the compensation earned by the employees, irrespective of when paid, including
salaries, wages, commissions, bonuses, and other compensation, by an individual who, during the tax year,
performs work or renders service, in whole or in part of the City. The Payroll Tax is on gross payroll of the
Employer. The Employers’ portions of federal and state payroll taxes, health insurance premiums, retirement
plan contributions, etc., are not part of taxable gross payroll.
a.
Line 1a. – Enter the taxable payroll expense amount
b.
Line 1b. - Multiply line 1a by 0.0055
Lines 2 and 3 - SELF-EMPLOYED INDIVIDUALS/PARTNERS- in addition to the foregoing, the entire amount
of distributions made to any self-employed individual from their business for services performed in whole or in
part of the City during the tax year. The term payroll expense for partnerships shall also mean, in addition to
foregoing, the entire amount of distributions made to any person having an interest in such partnerships for
services performed in the City of Pittsburgh. A partner or a self-employed individual is taxed only on the draws
and distributions received by him or her during the year from his or her business. Any draws and distributions
that exceed the net income of the partnership or sole proprietorship for the calendar year are not subject to tax.
In calculating net income from the business, partners and sole proprietors are not allowed to deduct the
following items: IRA, pension, or Section 401(k) contributions, or Section 125 benefits, or health insurance
premiums allocable to that partner or to that self-employed person. Moreover, special federal tax deductions
that are not allowed for Pennsylvania personal income tax purposes are not allowed on the Form ET.
c.
Line 2a (Self-Employed) & Line 3a (Partners) - Enter the taxable payroll expense amount
d.
Line 2b (Self-Employed) & Line 3b (Partners) - Multiply line 2a and/or 3a by 0.0055
Line 4- CONTRACTOR/USER OF HELP SUPPLY SERVICE - employee compensation includes taxable
compensation reported for Pennsylvania individual income tax purposes, including commissions, bonuses,
stock options, incentive, and overtime payment. However, deductions from wages for the following items are
not allowed in determining compensation earned in the City of Pittsburgh: deferred compensation, IRA, SEP,
Section 401(k) contributions, or Section 125 plans for medical or other cafeteria plan benefits. Other than
these special rules, compensation income that is not subject to Pennsylvania personal income tax is not subject
to the Form ET tax. However, income excluded from Pennsylvania personal income tax under a state
reciprocity agreement (see PA Form-419 EX) is not exempt if it is earned in Pittsburgh. In addition to the
foregoing, if work is performed by subcontractors or employees of a help supply service, the contractor must
show the name, address, tax id number (EIN), PLI permit number, and phone number of the
subcontractors/help supply service on an attachment. For definition of Help Supply, cross reference 61 Pa.
Code Sec. 60.4 (sales tax). NOTE: Line 4 should not be used to report monies paid to subcontractors and not
be included in the tax calculations on the Payroll Expense Tax Form. Attach the General Contractor Detail
Report to report monies paid to sub-contractors.
e.
Line 4a. – Enter the taxable payroll expense amount
f.
Line 4b. – Multiply line 4a by 0.0055
501C-3 Purely Public Charitable Organization -shall calculate the tax that would otherwise be attributable to
the City of Pittsburgh and file a return, but shall only pay the tax on that portion of its payroll expense
attributable to business activity for which a tax may be imposed pursuant to Section 511 of the Internal
Revenue Code. If the charity has purchased or is operating branches, affiliates, subsidiaries or other business
entities that do not independently meet the standards of the “Institutions of Purely Public Charity Act”, the tax
shall be paid on the payroll attributable to such for-profit branches, affiliates or subsidiaries, whether or not the
employees are leased or placed under the auspices of the charity’s umbrella or parent organization. A current
copy of the Federal 990 tax return and Non-Profit Charter may be requested to support your claim of a Purely
Public Charity.
g.
Line 1a.- enter the total Payroll Expense that would be taxable if entity were not a Purely
Public Charity.
h.
Line 1b. - Multiply line 1a by 0.0055
i.
Line 5- enter tax due, if applicable
j.
Line 9 enter the amount of tax owed and paid.
k.
Attach a worksheet showing what is taxable and what is not taxable.
FOR ASSISTANCE CALL 412-255-2525
Has business been sold or discontinued? Do you need to update or change your business
information? If YES, a CHANGE IN BUSINESS STATUS FORM must be completed and returned for
processing. Form(s) can be downloaded at www.pittsburghpa.gov/finance or call 412-255-2525 to
request the form.
Download
Save PDF to desktop
Email
Email completed PDF
Send for Signing
Email for others to sign
Print
Print document
Choose a Field
Click on a field and
select the person that should complete it
Want to add a signature?
You can add a signature field
and assign it to someone else
to sign
Choose a Field
Click on a field and
select the person that should complete it

ET-1 2021 PAYROLL EXPENSE TAX EmployerSole ProprietorPartner Contractor (City of Pittsburgh)

This document is locked as it has been sent for signing.

You have successfully completed this document.

Other parties need to complete fields in the document. You will recieve an email notification when the document has been completed by all parties.

This document has been signed by all parties.

Completed 7 May 2021

Message

View Audit Log
Print With Audit Log
Duplicate Document