You only pay on one place of employment.
This Pennsylvania Department of Community and Economic Development states:
The primary place of employment is determined the day the taxpayer first becomes subject to the tax during the payroll period if the tax is levied at more than $10. If the tax is levied at $10 or less, it is the first place of employment during the calendar year based on the following priorities (listed in order):
- The municipality where the employee maintains his or her principal office or is principally employed;
- The municipality where the employee lives and works if the municipality levies the local services tax;
- The municipality where the employee works and is nearest to his residence if that municipality imposes the tax.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
