@Hal_Al is correct. If you want to read PA's official rule on this, scroll down to the section headed "The Convenience of the Employer Doctrine" on this website: https://www.revenue.pa.gov/FormsandPublications/PAPersonalIncomeTaxGuide/Pages/Gross-Compensation.as...
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
