Automatic Data Processing, Inc. · NASDAQ:ADP

Automatic Data Processing — Solving the Mysteries of Pennsylvania Act 32 webinar (May 2012)

26 slides from Automatic Data Processing's conference presentation, May 9, 2012

Slide 1: Solving the Mysteries of Pennsylvania Act 32
Solving the Mysteries of Pennsylvania Act 32 The information and materials provided in this webinar are for informational purposes only and not for the purpose of providing accounting, legal or tax advice. Such information is by nature subject to revision and may not be the most current information
Slide 2: Housekeeping
Housekeeping This is one of a number of complimentary webinars that ADP offers to Finance and HR professionals each year Today’s webinar will last for 60 minutes, ending at 2 pm Eastern The last 10 minutes of today’s program have been reserved for Q&A A .pdf copy of today’s slides AND a hand
Slide 3: CPE Credit
CPE Credit Are you planning to apply for CPE and/or RCH credits for attending today’s webinar? A. CPE Credit Only D. No B. RCH Credit Only E. Not Applicable C. Both CPE & RCH Credits NASBA® (National Association of State Boards of Accountancy) and APA (American Payroll Association) requirements for
Slide 4: About ADP
About ADP Over 570,000 clients worldwide Pays 1 out of 6 in the U.S. 33M worldwide Founded in 1949 Went public in 1961 45,000 Associates Revenues of approximately $10 In 60+ Countries Billion Market capitalization of >$23 Billion 1 of 4 AAA Rated U.S. Industrial Companies Electronically ‘moving’
Slide 6: Agenda
Agenda PA Earned Income Tax How Employers Withhold Political Subdivision Codes PA Municipality Website Philadelphia 6 © Copyright 2012 ADP, Inc. Proprietary and Confidential Information.
Slide 7: Pennsylvania Earned Income Tax (EIT)
Pennsylvania Earned Income Tax (EIT) Key Points Imposed by the employee’s resident municipality Collected by the worked-in municipality collector If the resident and worked-in rates are different, the employer must withhold the higher of the two rates Collection process has been restructured
Slide 8: Pennsylvania Earned Income Tax (EIT)
Pennsylvania Earned Income Tax (EIT) Key Points Voluntary or courtesy withholding eliminated Employer must withhold and remit Earned Income Tax for all employees working in a TCD Number of Tax Collectors reduced from 560 to 21 Political Subdivision (PSD) codes now required for both worked-in
Slide 12: Polling Question #1
Polling Question #1 An employer has a business location in Adams Township in Cambria County. Some employees live in Adams, but others live in Dean Township and Lorain Borough. How should the employer remit their taxes? A. All employees’ taxes should be remitted to Adams Township B. The employer is o
Slide 13: Answer to Polling Question #1
Answer to Polling Question #1 An employer has a business location in Adams Township in Cambria County. Some employees live in Adams, but others live in Dean Township and Lorain Borough. How should the employer remit their taxes? A.All employees’ taxes should be remitted to Adams Township B.The emplo
Slide 17: Pennsylvania Website
Pennsylvania Website 1 Click Find Your Withholding Rates by 1 Address 2 Type the employee’s home address 2 in the top 3 section, and the business location address in the lower section 3 Click View Report Handout Pages 6-7 © Copyright 2012 ADP, Inc. Proprietary and Confidential Information.
Slide 18: Pennsylvania Website
Pennsylvania Website This site displays the employee’s resident earned income tax liability, the employer’s withholding requirement, the PSD codes, and the collector information Handout Page 8 © Copyright 2012 ADP, Inc. Proprietary and Confidential Information.
Slide 19: Polling Question #2
Polling Question #2 ACME Retail Services has an office with employees working in Duquesne City, where the earned income tax rate is 1.65% for residents and 1.30% for nonresidents. One of their employees lives in Edgewood Boro where the earned income tax rate is 1.00%. In 2012, what rate will ACME be
Slide 20: Answer to Polling Question #2
Answer to Polling Question #2 ACME Retail Services has an office with employees working in Duquesne City, where the earned income tax rate is 1.65% for residents and 1.30% for nonresidents. One of their employees lives in Edgewood Boro where the earned income tax rate is 1.00%. In 2012, what rate wi
Slide 22: Polling Question #3
Polling Question #3 An employer has a business location in Plymouth Township, where the nonresident rate is 1.0%. One of the employees working at this location lives in Philadelphia. How should the employer handle the tax for this employee? A.Withhold the Philadelphia tax; remit it to Philadelphia B
Slide 23: Answer to Polling Question #3
Answer to Polling Question #3 An employer has a business location in Plymouth Township, where the nonresident rate is 1.0%. One of the employees working at this location lives in Philadelphia. How should the employer handle the tax for this employee? A.Withhold the Philadelphia tax; remit it to Phil
Slide 25: Thank You for Joining Us Today
Thank You for Joining Us Today For information on any of the ADP products or services referenced during today’s webinar: Phone 800-CALL-ADP or visit www.adp.com For a complete listing of ADP webinars and webinar recordings, go to: adp.com | tools & resources | events | webinars 25 © Copyright 20
Slide 26: Please Tell Us How We're Doing
Please Tell Us How We’re Doing Your input will be used to improve and plan future webinars ADP is committed to assisting businesses with increased compliance requirements resulting from rapidly changing legislation. Our goal is to help minimize your administrative burden so that you can focus on run

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Automatic Data Processing — Solving the Mysteries of Pennsylvania Act 32 webinar (May 2012)

Slide 1: Solving the Mysteries of Pennsylvania Act 32

Slide 2: Housekeeping

Slide 3: CPE Credit

Slide 4: About ADP

Slide 5: Presenters

Slide 6: Agenda

Slide 7: Pennsylvania Earned Income Tax (EIT)

Slide 8: Pennsylvania Earned Income Tax (EIT)

Slide 9: Tax Collection Districts

Slide 10: Political Subdivisions

Slide 11: Tilden Township

Slide 12: Polling Question #1

Slide 13: Answer to Polling Question #1

Slide 14: Residency Certification Form

Slide 15: Withholding and Reporting

Slide 16: Pennsylvania Website

Slide 17: Pennsylvania Website

Slide 18: Pennsylvania Website

Slide 19: Polling Question #2

Slide 20: Answer to Polling Question #2

Slide 21: Philadelphia

Slide 22: Polling Question #3

Slide 23: Answer to Polling Question #3

Slide 24: Q&A

Slide 25: Thank You for Joining Us Today

Slide 26: Please Tell Us How We're Doing