Information for Employers
Employers withhold Westfield Center municipal income tax at the rate of one percent (1%) of earned income. This page covers remittance schedules and ordinance changes that impact employers.
Remittance Schedule
Monthly Remittance
Remit payroll withholding monthly by the 15th of the following month if you were required to withhold $2,399 or greater in the previous year.
Quarterly Remittance
Remit payroll withholding quarterly by the last day of the month following the end of each calendar quarter if you were required to withhold less than $2,399 in the previous year.
Annual Reconciliation
Employer's annual withholding tax reconciliations are due the last day of February each year.
The Village of Westfield Center does not require semi-monthly filing or remittance.
Changes to the Ordinance That Impact Employers
The list below includes only a few of the changes — employers should review the ordinance in its entirety.
- Non-residential small employers with annual revenue less than $500,000 in the previous year do not have to withhold Westfield Center municipal income tax from occasional entrants doing work in the Village.
- The number of days a casual or occasional entrant may work in the Village without incurring income tax liability has increased from 12 days to 20 days, which does not apply to net profits.