Section 113.6. Employer’s filing dates and filing of deposit statements

Determination of basis for filing shall be as follows:

(1) A semimonthly, monthly, or quarterly basis of filing shall be noted by an employer on his first deposit statement on forms provided for this purpose when he is required to begin withholding.

(2) If the aggregate amount withheld for each quarterly period can reasonably be expected to be $1,000 or more, an employer shall pay the tax semimonthly with the accompanying deposit statement within three banking days after the close of each semimonthly period. The semimonthly period ends on the 15th day and the last day of the month.

(3) If the aggregate amount withheld for each quarterly period is reasonably expected to be at least $300 but less than $1,000, an employer shall pay the tax monthly with the accompanying deposit statement on or before the 15th day of the month succeeding the months of January to November, inclusive, and on or before the last day of January following the month of December.

(4) If the aggregate amount withheld for each quarterly period is reasonably expected to be less than $300, the employer shall remit quarterly payments with accompanying deposit statements on or before the last day of April, July, October, and January for the four quarters ending on the last day of March, June, September, and December.

(5) An employer who has temporarily ceased to pay compensation, including one engaged in seasonal activities, or whose withholding is zero, shall continue to file deposit statements on the same basis as he had been, but shall enter on the face of the deposit statement the word ‘‘None.’’

(6) An employer shall be permitted to change to a less frequent basis only at the beginning of a calendar year. Changes to a more frequent basis of filing shall be made at the beginning of any quarter that follows a quarter in which the $300 or $1,000 limits discussed in this section are exceeded. Notification of such changes shall be made by an employer in writing to the Department of Revenue, Bureau of Accounts Settlement, License and Bonding Division, P.O. Box 8057, Harrisburg, Pennsylvania 17105.

(7) The last deposit statement of tax withheld for any employer who discontinues his business or permanently ceases to pay compensation shall be marked ‘‘Final’’ on the face thereof, and shall be filed within 30 days after the end of the month in which business or payment of wages ceases, irrespective of the usual reporting period due date. This deposit statement and remittance shall be forwarded together with the Reconciliation Statement and Federal-State Wage and Tax Withholding Statements (form W-2) in accordance with instructions issued by the Department. The place of deposit for each employer will be included with the information under § 113.5 (relating to payment of taxes and filing of deposit statements).

The provisions of this § 113.6 amended June 1, 1984, effective June 2, 1984, 14 Pa.B. 1868. Immediately preceding text appears at serial pages (36047) to (36048).