Effective Jtwo (2) sets of plans and two (2) sets of permit applications are required on all submittals.

Please contact the Department of Community Development to find out which types of work need permits. The quarterly returns are due on or before the last day of the month following the end of each calendar quarter: April 30th, July 31st, October 31st, January 31st.Construction permits are required for most types of work and all contractors must be licensed with Radnor Township. Payment of the LST must be remitted with the quarterly returns. Visit Keystone Collections Group's website to download LST forms (returns, regulations, refund and exemption applications) and to e-file. Those who were filing EMST3 (prior to 2008): Sole proprietors, 1099, self-employed, will now file a quarterly return which will match the $1 a week or $13 per quarter in order to remit the $52 tax per year.Įmployers must file a Local Services Tax return for each calendar quarter. Income Clarification: The definition of 'income from all sources' has been clarified to include all earned income and net profits from sources located within the political subdivision. If the employee earns more than $12,000 in a calendar year, the employer is required to take out in lump sum the amount that would have been deducted to that point and then begin regular deductions going forward for the remainder of the year.

Employees can notify their employer if they know they will not make more than $12,000 per year by completing a Withholding Exemption Form.

For example, Radnor Township's LST rate is $52 per year per employee thus, an employee's annual required deductions should be $1 per weekly pay, $2 per biweekly pay, $4.33 per monthly pay, etc and should be remitted quarterly.Įxemption Threshold: Any individual who earns less than $12,000 in a calendar year is not subject to the LST. This change affects all businesses and payroll companies that were subject to the EMST tax.Ĭollection Methods: The mandated collection method will be the total LST tax rate divided by the number of pay periods of a given employer. In 2008, legislation enacted by the Pennsylvania General Assembly changed the payroll tax known as the 'Emergency and Municipal Services Tax' (EMST) to the 'Local Services Tax' (LST).

For more information, contact Keystone at the following phone numbers: Keystone Collections Group's website to download LST forms (returns, regulations, refund and exemption applications) and to e-file. Effective 2013, all Local Services Tax (LST), including prior years, will be collected by the Keystone Collections Group.

Radnor township psd code