Philadelphia: rates changed July 1, 2026
The city’s standard Wage Tax rates are 3.74% resident and 3.43% nonresident through June 30, then 3.735% and 3.425% from July 1. Separate half-year covered-wage inputs avoid applying the newer rate to the entire year. Residents generally owe Wage Tax regardless of work location; the nonresident input is limited to Philadelphia-covered work compensation. Income-based refunds, remote-work allocation and exemptions are not determined here. Philadelphia rates, coverage and exclusions.
New York City: resident withholding is its own method
NYS-50-T-NYC (1/26) method II uses an annual certificate deduction of $5,000 single or $5,500 married, plus $1,000 per eligible allowance. Its annualized percentage table is a withholding schedule, not the final NYC income-tax schedule. The same published table has different certificate adjustments by grouping. This scope excludes nonresidents, partial-year residency, extra withholding, state tax and benefit-base conversion. Official 2026 NYC withholding tables and exact method.
Denver: test each month, not annual salary
Employee OPT is $5.75 for each calendar month with at least $500 of qualifying Denver-service earnings. The employer’s separate $4 charge is excluded. The city explains that a $600 month remains subject to employee OPT even after a $200 401(k) deduction; income-tax wages are a different base. Multiple-employer duplicate withholding and exemptions require separate treatment. Denver’s official OPT examples and FAQ.
Comparison examples
| Scope and entered facts | Local amount only |
|---|---|
| Philadelphia resident, $37,500 covered pay in each half of 2026 | $2,803.13 |
| NYC resident, $75,000 annual city withholding wages, single, zero allowances | $2,661.00 |
| Denver employee, all 12 months at or above the $500 test | $69.00 |
Examples are arithmetic under the listed methods, not a comparable all-tax burden, pay-stub forecast or relocation recommendation. Payroll-period rounding and individual coverage can change actual deductions.
Local payroll questions
Can I add the city result to any state result?
Only after checking that each model uses the appropriate wage base and does not already include that city charge. Benefits and jurisdictional coverage can differ. This tool does not merge the results automatically.
Why does Philadelphia have two wage inputs?
The 2026 rate changed at midyear. Actual covered pay in each interval is more precise than assuming every worker earned exactly half their salary in each half-year.
Is NYC withholding the same as final resident tax?
No. The published payroll method and return calculation have different deductions and mechanics. This tool identifies the method it implements.
Does Denver OPT use federal taxable wages?
No. The city’s covered service-earnings test is distinct; the official retirement-deduction example illustrates that difference.
Review and methodology
Reviewed October 21, 2026 by Numbriv editorial team for the supported standard-rate scopes only. No licensed-review claim. Methodology · Review log · State paycheck calculators.