To complete online returns and payments for this tax, use the Philadelphia Tax Center. For help getting started, see our tax center guide.Pennsylvania law requires withholding at a rate of 3.07 percent on non-wage Pennsylvania source income payments made to nonresidents. Pennsylvania businesses are now required to withhold and report on compensatory payments to nonemployee Directors who do not reside in Pennsylvania. The Employee Earnings Tax is a tax on salaries, wages, commissions, and other compensation paid to an individual who works or lives in Philadelphia. DECEDENTS, ESTATES AND FIDUCIARIES. Chapter. 1. For complete information about these services or as you prepare to file your 2022 individual income tax return, please visit MYTAX.DC.gov.