December 12, 2019
Effective January 1, 2020, the City of Wheeling will begin imposing a $2.00 per week City Service Fee upon all full-time and part-time employees as well as self-employed individuals who regularly report to work at a physical location or work from home in the City of Wheeling. The $2.00 per week fee applies if an employee or self-employed person works in the City for ANY part of a calendar week. A calendar week begins each Sunday and runs through the succeeding Saturday.
Employers are required to withhold the $2.00 each week from the employee’s pay and remit to the City of Wheeling Finance Department on a quarterly basis. Self-employed individuals are responsible for remitting their own fees quarterly as well. Payments not received within one month following the end of the quarter will be subject to penalties.
All businesses, including, but not limited to, Non-Profit entities, religious organizations, or those exempt from the Wheeling B & O Tax, who maintain offices in Wheeling, are required to withhold the fee from employees. The fee shall be effective for all payroll periods ending on or after January 1, 2020.
One area of confusion lies with an employee who may work for multiple employers in the City of Wheeling. If an employee or self-employed individual works in multiple jobs in Wheeling, and the fee is being deducted by more that one employer, a form called the Prior Payment Form (CSF-1) must be completed. The employee would complete areas 1 and 2 and sign in area 3. Then, the primary employer must sign area 4. Once the form is completed, it is then given to the employee’s secondary employer(s) and retained by them in their files. It is NOT remitted to the City of Wheeling Finance Department. Below is the link to the City of Wheeling's website to access the new forms and instructions.
The form and remittances will follow the normal quarterly payroll tax return schedule and will be due by the end of the month following the quarter.
For our clients, for whom we are currently preparing quarterly payroll taxes, please know that we will take care of filing the necessary forms as part of our regular payroll processing procedures. If we do not prepare your payroll tax forms, please call us if you have any questions or need assistance with the first time preparation of the forms.
We hope you have a great Holiday Season.
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