Scalp Level Borough, Pennsylvania local income tax
Cambria County · tax year 2026
1% resident earned income tax
0.5% goes to Scalp Level and 0.5% to Windber 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 |
|---|---|---|---|---|
| 561101 | 1% | 0% | $10 | Keystone Collections Group (724) 978-0300 |
Scalp Level is in the Windber Area School District and the Somerset Tax Collection District. Collector website: www.keystonecollects.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 Scalp Level, 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 $10 a year is withheld from people who work in Scalp Level, usually in equal amounts each pay period.
Pennsylvania's Act 32 rules: DCED local withholding tax FAQs.
Running payroll in Scalp Level, PA?
Sources
- Pennsylvania Department of Community and Economic Development, Municipal Statistics (EIT and LST rates) · data as of May 20, 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.