Tax Information
Click here to see a summary of tax rates for 2012.
Percentage Method Tables for Income Tax Withholding, Notice 1036
FICA 2012
FICA taxes are broken down into two parts: Social Security and Medicare. The University of Pittsburgh is required to withhold FICA taxes for all employees for whom it is applicable. Students who currently have a full course-load are exempt from FICA, as are individuals who are not tax residents of the U.S. Also, certain fellowships and scholarships are exempt from FICA taxes.
FICA Tax Rates:
Social Security 4.2%
Medicare 1.45%
Certain types of deductions, such as retirement and medical benefits, may reduce the FICA taxable income for an individual.
FIT 2012
The University of Pittsburgh is required to withhold Federal Income Tax (FIT) for all employees for whom it is applicable. Certain fellowships and scholarships, as well as Foreign Nationals who qualify for treaty benefits, are exempt from FIT.
Certain types of deductions, such as retirement and medical benefits, may reduce the FIT taxable income for an individual.
There is not one specific amount or percentage of income that the University must withhold for an individual. Taxation is based upon an individual’s filing status (Single or Married) and the number of allowances that he claims. The IRS imposes special withholding restrictions on Foreign Nationals who are Non Residents for tax purposes. For specific amounts, refer to the IRS tax charts by clicking here.
SIT/SUI 2012
The University of Pittsburgh is required to withhold both State of Pennsylvania Income Tax (SIT) and State Unemployment tax for all employees for whom it is applicable. Certain types of deductions, such as medical benefits, may reduce the SIT taxable income for an individual.
Current Income Tax Rate for Pennsylvania: 3.07%
Current Unemployment Tax Rate for Pennsylvania: .08%
Local Earned Income (LEI) Tax
Beginning January 1, 2012, Pennsylvania Act 32 requires employers to withhold applicable local Earned Income Tax (EIT) on behalf of their employees and remit it to a designated Tax Collection District. To comply with this new law, the University will start withholding EIT from the first pay in 2012 of all Faculty, Staff, and Students who are subject to these taxes.
What does this mean for taxpayers? Employees in Pennsylvania who made local tax payments directly to their municipalities in 2011 will no longer need to submit these payments in 2012.
TO ENSURE YOUR TAXES ARE WITHHELD CORRECTLY, verify that the address on your pay statement represents your permanent residence. The University will use this address to calculate and withhold your Local Earned Income Tax in 2012. If this information is incorrect, simply complete a Residency Certification Form and forward it to the Payroll Department.
For a Residency Certification Form, click here
To find your LEI Withholding Tax Rate, click here
Frequently Asked Questions, click here
More information on ACT 32, click here
Local ServicesTax 2012
Click on the political subdivision in which you are employed.
Greensburg (Hempfield Township)
Non-Immigrants
Click here for Foreign National tax details.
Helpful Resources
Pittsburgh Department of Finance