Can the EMST be withheld from more than one paycheck?
Section 9 of Act 511 prohibits a local taxing jurisdiction from requiring that employers withhold the EMST from any one of their employees more than one time in any calendar year. However, the act does not prohibit a local taxing jurisdiction from giving employers the option of spreading the withholding of the EMST over more than one paycheck. Some local taxing jurisdictions have taken advantage of this and are providing employers with the option of spreading the withholding of the EMST over the first four paychecks or, if the employee’s gross pay is less than $130, deducting 10% of the employees’ gross pay. These jurisdictions have elected not to hold employers liable for any non-deducted portion of the withholding liability as long as the employer deducts from the employees’ last paycheck as much of the employee’s remaining EMST liability as possible. For more information, see “Recommendation for Reducing the Burden of $52” under the Emergency and Municipal Services Tax description a
