Earned Income Tax (1% Wage Tax)
This is assessed jointly by the Greater Latrobe School District and the
Unity Township Board of Supervisors on all residents of Unity Township.
Those Employees and Self-Employed individuals who do not have payroll
deductions of wage tax must file quarterly forms.
Quarterly forms are mailed to individuals. If you need quarterly
forms, please call the Tax Office or can obtained them from this website by
going to the downloadable forms section of this website located in the Tax
section or click here for
downloadable forms.
Scheduled mailing of wage tax forms is as follows:
|
For the QTR. |
Due By |
|
|
|
| March 31 |
Jan. 1 - Mar. 31 |
April 30 |
| June 30 |
Apr. 1 - June 30 |
July 31 |
| Sept. 30 |
July 1 - Sept. 30 |
Oct. 31 |
| Dec. 31 |
Oct. 1 - Dec. 31 |
Jan. 31 |
A FINAL RETURN FORM is mailed on December 31 and is due by April 15th of the following year. This form is your Local Income Tax Return
and MUST BE FILED EVEN IF TAXES ARE WITHHELD FROM YOUR PAY.
This may seem inconvenient, however, it must be done to insure proper credit
is given to your account.
Rate of Tax is 1% of amount shown as PA State Wages on W2 form or 1% on
Net Profits as shown on Schedule C or appropriate schedule.
- Employers are mailed forms on a quarterly basis and are asked to remit
Name, Social Security No., and amount of tax withheld for any individual
that they remit local taxes for.
Collection at Source
Any employer located within Unity Twp. or the Greater Latrobe School
District, who employs one or more individuals who are residents of the
township MUST withhold Earned Income Tax and remit quarterly as
required by law. Exception: Not required to withhold for
domestic servants. The one percent wage tax is distributed one half to the
Greater Latrobe School District and one half to the Unity Twp. Supervisors
for use in the general funds. YOU MUST BE A RESIDENT OF THE UNITY
TOWNSHIP TO BE LIABLE FOR EARNED INCOME TAX. NO AGE LIMITS. Examples
of Types of Taxable and Non-Taxable Income
| Taxable |
Non-Taxable |
| Wages |
Social Security |
| Commissions |
Pensions |
| Copyright Income |
Interest |
| Salaries |
Dividends |
| Bonuses |
Rental Income |
| Net Profits |
Capital Gains |
| Partnership, Joint Venture |
Public Assistance |
| Royalties (royalty income derived from
natural resources production i.e. coal, gas, timber, etc. are not
taxable) |
Payments arising under
Worker's Compensation Acts, Occupational Disease Acts, or Similar
legislation |
| Director's Fees |
Strike Benefits |
| Patent Income |
Supplemental Unemployment
benefits |
| Executor's Fee |
Active Military Pay |
| Educational Stipends unrelated to
scholarships |
Disability and Sickness Payments
other than regular wages |
| Lump Sum Payments |
Sub-Chapter S |
| Severance Pay |
Unemployment Compensation
payments made by any government agency |
| Vacation Pay |
|
| 401K Withholdings |
|
| 
