Frailey Township, Pennsylvania local income tax
Schuylkill County · tax year 2026
1% resident earned income tax
0.5% goes to Frailey and 0.5% to Pine Grove Area School District. There is no nonresident EIT for people who work here but live elsewhere.
Rates and collector
| PSD code | Resident EIT | Nonresident | LST | EIT collector |
|---|---|---|---|---|
| 540501 | 1% | 0% | $52 | Berkheimer Tax Administrator (610) 599-3139 |
Frailey is in the Pine Grove Area School District and the Schuylkill Tax Collection District. Collector website: www.hab-inc.com.
What employers withhold
Pennsylvania employers withhold local earned income tax at the higher of two rates: the total resident rate where the employee lives, or the nonresident rate where they work. For someone who lives and works in Frailey, that's 1%: about $500 a year on $50,000 of wages. Report the employee's PSD code on Form W-2 and on the quarterly return to the collector.
The local services tax (LST) of $52 a year is withheld from people who work in Frailey, usually in equal amounts each pay period, unless the employee expects to earn less than $12,000 here this year.
Pennsylvania's Act 32 rules: DCED local withholding tax FAQs.
Nearby in Schuylkill Tax Collection District
| Municipality | Resident EIT | PSD code |
|---|---|---|
| Ashland Borough | 1% | 540402 |
| Auburn Borough | 1% | 540101 |
| Barry Township | 1% | 541101 |
| Blythe Township | 1% | 540701 |
| Branch Township | 1% | 540301 |
| Butler Township | 1% | 540403 |
| Cass Township | 1% | 540302 |
| Cressona Borough | 1% | 540102 |
| Deer Lake Borough | 1% | 540103 |
| Delano Township | 1% | 540201 |
| East Brunswick Township | 1% | 540104 |
| East Norwegian Township | 1% | 540702 |
Running payroll in Frailey, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of June 22, 2026 · last checked October 9, 2026
We copy figures from official sources and re-check them against the source before every update. See our methodology. This is general information, not legal advice.