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Philadelphia City Tax Returns - Staying Compliant

Written by Exact Payroll | August 20, 2024

Understanding how small business taxes work requires care and precision for companies operating in Philadelphia. Organizations need to maintain compliance with these regulations to avoid potential legal difficulties and fines. However, monitoring payroll compliance and learning how to pay the different types of taxes within the city can be a challenge for many companies. Let’s explore what all businesses operating in Philadelphia need to know and how they can take steps to protect their companies.

 

What Employers Need to File a Philadelphia City Tax Return?

Before going any further, it helps to first discuss the businesses that have to pay the Philadelphia city taxes. The city requires tax payments for companies that fall into any of the following categories:

  • Businesses that maintain a physical presence within the city limits. For example, those who operate a store within the city will need to pay attention to these taxes.
  • Businesses that have employees who live or work in Philadelphia, even if the physical business operates primarily outside the city. In other words, if your employees reside or work [any part of their hours] in Philadelphia, you need to withhold and pay the city taxes.
  • Organizations that meet specific nexus thresholds for sales to Philadelphia customers. The city also looks out for consumers themselves and will charge some taxes to businesses that meet certain criteria for economic presence.
  • Those who own property in Philadelphia. This stipulation means that those who own property in the city, even if that property is not the location of the business, must pay any applicable taxes.

Philadelphia tax compliance requires businesses with a variety of different types of connections to the city to pay taxes to help support the city and its residents.

What Types of Taxes are Included?

Philadelphia city taxes come in a variety of different forms. For many businesses, the different types of taxes can be confusing. Companies need to carefully research the different types of taxes needed so they can be confident they have not overlooked any components.

Here are some of the main types of taxes businesses in Philadelphia should expect to have to pay:

Income Taxes

These are related to the income the business generates and how that compares to the expenses the business incurs to generate that profit. For businesses that are not corporations, this includes the Net Profits Tax (NPT).

Business Income and Receipts Tax (BIRT)

This tax is often referred to as a privilege tax and applies to both the gross receipts and net income of businesses operating in the city.

Licensing Taxes

Licensing taxes can vary depending on the industry and the types of licenses needed to operate legally within that specific industry.

Withholding Tax Returns

This documentation refers to the tax withholding filed on behalf of employees, part of Philadelphia employer tax obligations. This return notes the city wage tax withheld from each employee check. Employers working to maintain quality record-keeping will help employees stay on top of their own Philadelphia employee tax filing.

What Do Employers Need to Do to File Philadelphia Business Taxes?

To properly file the Philadelphia tax returns, businesses need to progress through a few key steps. Namely, these responsibilities include:

  1. Gathering all the W-2s and 1099s.
  2. Get the Philadelphia City tax form from the Philadelphia Department of Revenue official website.
  3. Get together all the information about income and expenses.
  4. Fill out the city tax form, provide all requested documentation, and attach any supporting documents that provide more background information on your business finances.
  5. Double-check the form for accuracy and errors.
  6. Submit the information to the city.
  7. Track your filing through the Philadelphia Tax Center. This gives you reassurance that your return has been received and is proceeding through their respective channels so you do not have to worry about unexpected delays.

Carefully tracking the return throughout this process can minimize errors and ensure that all businesses file their paperwork properly when completing city tax return requirements.

 

What Do Employers Need to Know?

Employers need to pay close attention to all the different categories of taxes collected by the city of Philadelphia. This is in addition to the taxes collected at the state and federal levels. Organizations should note that the level of taxation, due dates, and other critical factors can also vary depending on the amount of income the business generates.

This can make tracking tax data and information more confusing for some small businesses. Companies that fail to properly track the information needed for them to file these taxes accurately can easily find themselves non-compliant and face fines, penalties, and legal action.  The City of Philadelphia actively pursues non-compliant businesses located outside the City/State if their employee(s) lives in the city.    

In addition to the frustrations associated with all the different types of taxes within the city, businesses also need to consider changes in legislation and tax practices. Staying updated on recent legislative changes or updates that could affect tax filing requirements is crucial.

Given the confusion that can easily result from calculating taxes in Philadelphia, investing in the resources needed to manage these taxing responsibilities should be prioritized. Working with a tax professional who specializes in helping businesses maintain their tax compliance and offers expertise in Philadelphia city taxes is an excellent solution.

 

What Philadelphia Employees Need to Know About City Tax

Employees working in Philadelphia also have specific tax obligations they need to be aware of:

Philadelphia Wage Tax

Employees who live or work in Philadelphia are subject to the Philadelphia Wage Tax. Employers withhold this tax from employees' paychecks and remit it to the city. The current rates can be found on the Philadelphia Department of Revenue’s website and can vary depending on whether the employee lives within or outside the city limits.

Tax Withholding

Employees should ensure that their employers are withholding the correct amount of wage tax from their paychecks. Reviewing pay stubs regularly can help verify accurate withholding.

Filing Requirements

While the Wage Tax is typically withheld by employers, employees who work for multiple employers or have other sources of income should verify their individual filing requirements. This may involve additional filings to ensure compliance.

Refund Eligibility

Employees who live outside of Philadelphia but work within the city might be eligible for a Wage Tax refund if they perform work outside the city for a substantial part of the year. Employees should keep detailed records of their work locations and consult the city’s refund guidelines.

Changes in Employment

Employees should promptly inform their employers of any changes in their employment status, residency, or work location to ensure accurate tax withholding and compliance.

Building your Business with Exact Payroll

Today, businesses face a number of challenges in navigating legal and compliance standards. Fortunately, working with a partner can simplify this process and give businesses greater peace of mind.

Stay compliant with Philadelphia’s city tax return requirements. Contact Exact Payroll for expert assistance with all your tax filing needs and ensure your business and employees are fully compliant.