Hemlock Township, Pennsylvania local income tax

Columbia County · tax year 2026

1.56% resident earned income tax

0.5% goes to Hemlock and 1.06% to Bloomsburg Area School District. People who work in Hemlock but live elsewhere owe a nonresident rate of 0.5%.

PSD code
190304
for Form W-2 and withholding
Nonresident EIT
0.5%
Local services tax
$52
a year; exempt under $12,000
Population
2,326
Census estimate, 2025

Rates and collector

PSD codeResident EITNonresidentLSTEIT collector
1903041.56%0.5%$52Berkheimer Tax Administrator
(610) 599-3139

Hemlock is in the Bloomsburg Area School District and the Columbia 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 Hemlock, that's 1.56%: about $780 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 Hemlock, 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 Columbia Tax Collection District

MunicipalityResident EITPSD code
Beaver Township1.56%190301
Benton Borough1.6%190101
Benton Township1.6%190102
Berwick Borough1%190201
Bloomsburg Town1.56%190302
Briar Creek Borough1%190202
Briar Creek Township1%190203
Catawissa Borough2%190601
Catawissa Township1.56%–2%190303, 190602
Cleveland Township2%190603
Fishing Creek Township1.6%190103
Franklin Township2%190604

All 33 municipalities in Columbia County

Running payroll in Hemlock, PA?

Sources

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.