LTCC Tax Regulations


information for employers

The Lehigh TCC believes that the new earned income tax law in Pennsylvania is best incorporated through a partnership with the employers in Lehigh County.  In the fall of 2011 we held employer education programs that were attended by many employers.  We have also recorded one of our employer education sessions.  We are pleased to make this recording available to all employers, regardless of where their business is located. 

View the training program video below (which is less than one hour long):

Watch live streaming video from nwlsd at











To visit H. A. Berkheimer’s website, please go to:

One of the most challenging aspects for employers is to get their employees to fill out a Pennsylvania Residency Certification Form. This form will provide employers with a street address (not a PO Box) so that the employer can determine the correct percentage to withhold from each of their employees.  To help employers, the Commonwealth of Pennsylvania has developed a website link to show the correct percentage. Please remember that employers are required by law to withhold from each employee’s paycheck the greater of either the employee’s resident rate where they live or the nonresident rate where they work.

To access the Pennsylvania Residency Certification Form, please go to:
• Local Earned Income Tax Residency Certification Form

To access the state’s website to determine the correct percentage to withhold from each employee’s paycheck, please go to:

For other helpful information, please go to the Important Links page of this website.

© Lehigh Tax Collection Committee. 2023.
| Officers & Members | Meetings & Agendas | By-laws | Financials | Employer Education | Important Links & FAQ | Right to Know | Tax Appeals Regulations | Site Design by SBC