So much has changed since the pandemic, including many tax laws, but one thing that hasn’t changed is the Philadelphia City Wage Tax withholding requirements for non-residents. City Wage Tax is imposed on all the wages for Philadelphia residents (whether they work inside or outside of the city) and on non-residents when they work in Philadelphia. Since July 1, 2021, the Philadelphia resident rate is 3.8398% and the non-resident rate is 3.4481%.
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