The following are the requirements of Pennsylvania employers of New Jersey residents, effective January 12, 2017:
- Must withhold Pennsylvania income tax for any employee working in Pennsylvania.
- Can no longer accept REV-419, Employee’s Non-withholding Application Certificate.
- Not required to register with New Jersey as an employer, but your employees may ask you to voluntarily withhold New Jersey income tax so they may not need to make estimated quarterly tax payments to New Jersey. For more information on employer registration, visit the New Jersey Division of Revenue and Enterprise Services’ website or call its Business Services Office at 609-292-9292.
- Must withhold New Jersey income tax for any employee working in New Jersey.
- Can no longer accept Form NJ-165, Employee’s Certificate of Nonresidence in New Jersey .
- Employees may ask you to voluntarily withhold Pennsylvania income tax so they may not have to make estimated quarterly tax payments to Pennsylvania. To begin withholding Pennsylvania income tax, register for a Pennsylvania employer withholding tax accounting by completing the PA-100 Registration Application.
- If you no longer withhold for Pennsylvania, you must cancel your Pennsylvania employer withholding account, effective December 31, 2016. You can cancel electronically using the enterprise maintenance feature on the e-Tides website or by mailing a completed REV-1706 Business/Account Cancellation Form to the PA Department of Revenue. Remember to file any remaining 2016 remittances or returns to satisfy your filing obligations.
- Must provide Form NJ-W4 to your employees.