Earned Income Tax

Resident

A Tax of 1.5% is imposed on:

  • City residents' earned income, including salaries, wages, and other compensation
  • City resident's net profits earned of businesses, professions, or other activities conducted in the city.

Of the 1.5% rate, 1% goes to the City while another .5% goes to the school district.

Non-Resident

The tax rate on earned income for citizens who work in Johnstown, but live in an outlying community. (Non-Resident Earned Income Tax Rate) is 1.0%. Of that % the City receives the remainder after the home community and the school district distributions. This tax was put back into effect by the City in conjunction with the ACT 47 Recovery Team and Council and Court approvals and will be effect for the 2015 Fiscal Year.

Tax Collector

Effective tax year 2013, Berkheimer Tax Administrator has been appointed the Earned Income Tax Collector for The City of Johnstown. You may contact at Berkheimer Tax Administrators P.O. Box 25144 Lehigh Valley, PA 18002-5144, 1-800-360-8989, or www.hab-inc.com.

Employer Requirements (ACT 32)

  • Employers are required to remit taxes withheld within 30 days of the end of the quarter to the tax officer for the jurisdiction where their workplace is located.
  • If an employer has multiple locations in more than one tax collection district, the employer may file the return and pay the total amount of earned income taxes deducted from employees in all work locations to the tax officer of the tax collection district in which they are headquartered.
  • If a business does not have a headquarters in Pennsylvania and has multiple locations in several tax collection districts throughout the state, that business can choose to file with one tax officer in one of their several locations.
  • If an employer chooses to remit for multiple locations with one tax officer, the return and the earned income taxes deducted shall be filed and paid electronically on a monthly basis, due 30 days following the last day of each month.
  • The employer must file a notice of intention to file combined returns and make combined payments with the tax officer for each place of employment at least one month before filing its first combined return or making its first combined payment.
  • Your Notice of Intention must contain the following information:
    • Your company name
    • FEIN
    • A contact person with phone number
    • The TCD you will be filing with
    • A list of all jurisdictions included in your combined filing along with any Berkheimer Account Numbers, if applicable

Self Employed

If you are self employed, the tax payment is calculated based on your net income. You must provide copies of your schedules with your final return form.

Due dates for self employed are as follows:

1st Quarter Form

Due April 15th

2nd Quarter Form

Due June 15th

3rd Quarter Form

Due September 15th

4th Quarter Form

Due Jan 15th of the following year

Final Return Form

Due April 15th of the following year

Delinquent Earned Income Tax

Please contact Berkheimer at 1-800-360-8989 for answers to questions regarding Delinquent Earned Income Tax filing or payments.