Q&A with the Pennsylvania Department of Revenue

What is the definition of a "statutory employee" for Pennsylvania tax purposes?

Sep 25, 2014
Pennsylvania PIT law does not have a definition of “statutory employee.”  The term is a Federal Tax construct. A statutory employee is a type of independent contractor that receives remuneration for his services. The remuneration is reported on a federal W-2, but Federal and PA withholding is not required.

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