Municipal Income Tax – Employers

Withholding liability due dates & forms for download

 

Remit payroll withholding monthly by the 15 of the following month if you were required to withhold $2,399 or greater in the previous year.

Monthly withholding return

Remit payroll withholding quarterly by the last day of the month following the end of each calendar quarter if you were required to withhold less that $2,399 in the previous year.

Quarterly withholding return – 1st qtr

Quarterly withholding return – 2nd qtr

Quarterly Withholding return – 3rd qtr

Quarterly Withholding return – 4th qtr

Employer’s annual withholding tax reconciliations are due the last day of February each year

ANNUAL RECONCILIATION FORM MONTHLY FILER
ANNUAL RECONCILIATION FORM QUARTERLY FILER

The Village of Westfield Center does not require semi-monthly filing/remittance.

 

Changes to the Municipal Income Tax Ordinance that impact employers:

 

The income tax rate is 1%, this has not changed and is taxed on earned income.

 

This page lists a few of the changes that impact employers.  Please review the income tax ordinance in it’s entirety to ensure you are in compliance.  Chapter 891 Income Tax Ordinance

 

Non-residential small employers having annual revenue less than $500,000 in the previous year do not have to withhold Westfield Center municipal income tax from occasional entrants doing work in the Village.

 

The number of days an casual or occasional entrant may work in the Village without incurring income tax liability has increased from 12 days to 20 days.  This does not apply to net profits.