Browse federal, state and local payroll tax codes.
PCR may identify Philadelphia resident wage-tax withholding. It should be distinguished from Pennsylvania state income tax and any employer business tax.
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 residents 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 person moving out of Philadelphia should check when the payroll residency record changes, as the correct treatment depends on the actual facts.
Examples illustrate the checking method. They are not a personal tax calculation or a promise of a particular benefit.
What to check with payroll
Verify the resident classification, effective dates and current city wage-tax rules.
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.