The Earnings Tax is a tax on salaries, wages, commissions, and other compensation paid to a person who works or lives in Philadelphia. Make sure employers with City contracts pay prevailing wages.Resolve minimum-wage waiver requests. This request must be made in writing to Health Human Resources within the time limits stipulated in the union contracts. City of Philadelphia. Changes may take up to two pay periods to process. To start Direct Deposit or make changes. A prize awarded to a participant in a game or "reality" show is considered non-employee compensation for Pennsylvania personal income tax purposes. All employees accrue sick leave up to a maximum of 200 days. New employees may use paid sick leave after completing 3 months of service.