Browse federal, state and local payroll tax codes.
LST can mean Local Services Tax, particularly in Pennsylvania. It is not the same as an earned income tax. The collecting jurisdiction and any applicable exemptions determine what should be withheld.
Employer-specific label: this is a possible interpretation. Confirm the full meaning in the codebook for the employer that issued your statement.
How to read this entry
Use the possible interpretation Local Services Tax alongside the column heading. An earnings amount, an employee deduction and an employer-cost memo can have different effects even when their labels look similar.
Example on a pay statement
A small fixed deduction on several paydays may be an allocated local services tax rather than a percentage income-tax charge.
Examples illustrate the checking method. They are not a personal tax calculation or a promise of a particular benefit.
What to check with payroll
Ask for the municipality, annual assessment, collection schedule and any exemption process.
Compare related entries
Read the federal, state and local payroll tax codes guide to compare the entries in this part of your statement. Use the full pay stub code directory when a second abbreviation is unfamiliar.
Reference and scope
Official guidance on federal, state and local payroll tax codes provides background on the underlying rules. It does not validate an individual employer’s internal abbreviation.