Browse federal, state and local payroll tax codes.
PCN may identify Philadelphia wage tax for a nonresident employee. The distinction concerns the taxpayer’s relationship to the city; it is not a federal filing status.
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 Philadelphia wage-tax label for nonresidents 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
If a worker moves into Philadelphia, a nonresident label may need review even when the employer and job stay the same.
Examples illustrate the checking method. They are not a personal tax calculation or a promise of a particular benefit.
What to check with payroll
Check residence dates and taxable work performed in the city using the city’s current guidance.
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.