Employer Reporting and Remittance Due Dates
Act 32 of 2008 as amended by Act 150 of 2016 and Act 18 of 2018 requires employers to file a report and remit Local Earned Income Taxes (EIT) to the specified collectors as follows:
- For employers reporting quarterly – on or before the last day of the month succeeding the quarter being filed.
- For employers reporting monthly – on or before the last day of the month succeeding the month being filed.
Berks EIT has adopted the same due dates for filing quarterly Local Services Taxes (LST) returns.
Employers must file on or before the last day following the month or quarter’s end (as the case may be) unless the last day falls “on Saturday or Sunday” or is a “legal holiday.” If the last day following the month or quarter’s end (as the case may be) falls on a Saturday, a Sunday, or a legal holiday, employers have until the end of the next business day to file
The charts below indicate the due dates for employer filing and remittance for year 2024.
Any employer who does not report and remit by the due dates will be charged interest and penalty amounts as a late filer.
Quarterly Reporting & Remittance
| For Period Ending | Report & Remittance Due Date | For Period Ending | Report & Remittance Due Date | |
| March 31 | April 30, 2024 | September 30 | October 31, 2024 | |
| June 30 | July 31, 2024 | December 31 | January 31, 2025 |
Monthly Reporting & Remittance
| For Period Ending | Report & Remittance Due Date | For Period Ending | Report & Remittance Due Date | |
| January 31 | February 29, 2024 | July 31 | September 3, 2024 | |
| February 28 | April 1, 2024 | August 31 | September 30, 2024 | |
| March 31 | April 30, 2024 | September 30 | October 31, 2024 | |
| April 30 | May 31, 2024 | October 31 | December 2, 2024 | |
| May 31 | July 1, 2024 | November 30 | December 31, 2024 | |
| June 30 | July 31, 2024 | December 31 | January 31, 2025 |
The charts below indicate the due dates for employer filing and remittance for year 2023.
Any employer who does not report and remit by the due dates will be charged interest and penalty amounts as a late filer.
Quarterly Reporting & Remittance
| For Period Ending | Report & Remittance Due Date | For Period Ending | Report & Remittance Due Date | |
| March 31 | May 1, 2023 | September 30 | October 31, 2023 | |
| June 30 | July 31, 2023 | December 31 | January 31, 2024 |
Monthly Reporting & Remittance
| For Period Ending | Report & Remittance Due Date | For Period Ending | Report & Remittance Due Date | |
| January 31 | February 28, 2023 | July 31 | August 31, 2023 | |
| February 28 | March 31, 2023 | August 31 | October 2, 2023 | |
| March 31 | May 1, 2023 | September 30 | October 31, 2023 | |
| April 30 | May 31, 2023 | October 31 | November 30, 2023 | |
| May 31 | June 30, 2023 | November 30 | January 2, 2024 | |
| June 30 | July 31, 2023 | December 31 | January 31, 2024 |
Annual Reconciliation
Per Act 32, the due date for the Annual Reconciliation is the end of February:
- 2022 Annual Reconciliation Due Date is February 28, 2023
- 2023 Annual Reconciliation Due Date is February 29, 2024
- 2024 Annual Reconciliation Due Date is February 28, 2025