This was a long drawn out battle at Republic with their Philly base. The pilots eventually got the company to stop withholding the tax though. At one point I believe Republic was withholding 2 separate local taxes (one for Philadelphia and one for Tinicum Township).

Anyway, the website that addresses who has to pay is here...

https://dced.pa.gov/local-government/local-income-tax-information/local-services-tax/

The form that must be submitted to Frontier payroll (once annually) is here...

https://dced.pa.gov/download/lstexemptioncertificate-4-pdf/?wpdmdl=57778

Payroll at Republic instructed PHL based pilots as follows...

“For those that based in PHL:

Check #2

Your municipality is Tinicum, the PSD code is 230504 and the $ amount to enter is less than $12,000.

Please return to [email protected]

For both on the 2nd page fill out the primary employee information requested.

Sign, date and return to us.”

I’m not sure if those codes are the same at Frontier but I would guess yes. Once this form is turned into payroll at Frontier, they are legally required to stop withholding.

Hope this helps.