Employer’s Local Services Tax
This tax is jointly assessed by Unity Township and the Greater Latrobe School District. Unity Township levies an amount of $47.00 and the Greater Latrobe School District $5.00. Thus, the full amount of LST Tax for 2012 is $52.00 per individual.
All persons who are employed or self-employed within Unity Township are liable for this tax. Employers are required to withhold this tax from all employees regardless of their resident district.
Low Income Exemption
Employers located in areas with a combined tax rate of $52.00 are required to exempt employees whose total earned income and net profits from all sources is less than $12,000 per calendar year. Employees must file an annual exemption certificate to receive the exemption request. If an employee exceeds the low income exemption, employers are required to withhold a “catch-up” lump sum tax equal to the amount of tax that was not withheld from the employee as a result of the exemption and continue withholding the same amount per pay period that is withheld for other employees. If no exemption request is submitted and employee does not meet the exemption amount by the end of the year, a refund request may be submitted by the taxpayer. The refund form and exemption certificate are available on our website at: www.unitytownship.org.
Please be advised that the school district portion has an exemption of $1,000. Employees earning over $1,000 are not exempt from the School District amount of tax due. If you are reporting the school district portion only for an employee, please place the amount, ($5.00 per individual), of this payment in the box marked “Total of SD Only Payment.”
If you or one of your employees needs to request a refund for a prior year payment, a form to do so can be downloaded from our website as shown below. Please note however, that refunds must be requested within 3 years of the final filing date for the tax year in question or the date payment was made, whichever is greater. Forms may be downloaded from our website at: www.unitytownship.org.
For further information please refer to our website at: www.unitytownship.org or the DCED website at: www.newpa.com.