Table Of Contents

Instructions for Completing the Employer Deposit Statement (Form PA-501) Employer Withholding Tax

Line 1 - Total Compensation Subject to PA Tax:

Enter the total amount of gross compensation subject to PA Withholding tax for the deposit period.

Line 2 - PA Withholding Tax:

Enter the amount of PA Personal Income Tax required to be withheld (or actually withheld, if higher) for the deposit period.

Line 3 - Less Credits:

Enter the amount of credit for a previous overpayment which is being applied to withholding tax for this deposit period.


The payment amount field will be automatically calculated, and can not be edited. The payment should equal the PA Withholding Tax from Line 2, less any credits reported on Line 3.

Electronic Funds Transfer (EFT): Employer Withholding Tax Payments of $1,000 or more must be remitted by an approved EFT Method. Failure to make a payment by an approved EFT method may result in the imposition of a 3% penalty of the tax due, up to $500.

If a payment is remitted electronically via Electronic Funds Transfer (EFT), do not file a paper PA-501.