The Wage Tax must be filed quarterly and paid on a schedule that corresponds with how much money is withheld from employees' paychecks. Tax filing and payment details for people who work in Philadelphia but don't have City Wage Tax withheld from their paycheck.Our Philadelphia overtime miscalculation attorneys pursue cases against employers who refuse to pay or underpay overtime hours. All Philadelphia residents owe the City Wage Tax, regardless of where they work. Non-residents who work in Philadelphia must also pay the Wage Tax. Call us at 267-470-4742. Pennsylvania Wage Payment and Collection Law - Philadelphia Overtime Lawyer. You may file form W2 with Philadelphia to claim a refund. First get your W-2 showing the error.