Hempfield Township to Unity Township
Pennsylvania Act 32 local earned income tax · MERCER to WESTMORELAND County · tax year 2026
Home rate
1%
Hempfield Township, residents
Work rate
0.5%
Unity Township, non-residents
You pay
1%
the higher of the two
Cost of the commute
$0
a year, above the home rate
What this commute costs you
no extra local taxHempfield Township already charges its residents more than Unity Township charges commuters, so the home rate governs and the job adds nothing at all. You pay the solid bar only — Pennsylvania charges the higher of the two rates, never their sum. Local earned income tax only; state, federal and payroll tax apply on top.
What this commute actually costs
- Nothing changes for this commute. A resident of Hempfield Township pays about 1% either way. It makes no difference whether they work at home or travel to Unity Township. The home rate is the higher of the two, and the higher one wins. That is $600 a year.
- This is one of 5 places Hempfield Township residents commute to, ranking 4 by size. Few routes into Unity Township are recorded, so there is little to compare at that end.
- The Hempfield Township to Unity Township commute is tax-neutral. Hempfield Township's resident rate of about 1% is not exceeded by Unity Township's non-resident rate, so under the state's rule the resident rate applies and the effective figure is about 1% — $600 annually at the reference salary. Withholding is remitted to the residence in full and the work location receives no share.
- Among 5 destinations recorded for Hempfield Township, Unity Township ranks 4 by worker count. The destination side carries too few recorded inflows for a meaningful comparison across origins, so the origin-side position is the more informative one here.
Where the money goes
A $75,000 salary
- Federal income tax$7,670
- Social Security and Medicare$5,738
- State income tax$2,303
- Yours$59,290
| Federal income tax10.23% | $7,670 |
|---|---|
| Social Security and Medicare7.65% | $5,738 |
| State income tax3.07% | $2,303 |
| Yours79.05% | $59,290 |
The arithmetic, side by side
| If you worked in Hempfield Township | $600 |
|---|---|
| Working in Unity Township | $600 |
| Difference | $0 |
On a reference salary of $60,000 a year. The local tax is flat, so every figure scales with your own pay.
What this page does not cover
- To be explicit, since the arrangement invites confusion. The rates for Hempfield Township and Unity Township are not stacked. Pennsylvania takes the larger one. What is collected then gets divided between the two municipalities. That division does not change what comes out of your pay.
- This covers the local tax only. Whatever Hempfield Township or Unity Township takes sits on top of state tax, federal tax and Social Security. Those three do not care where you live or work.
- Sixty thousand a year is a benchmark. It is not a guess at what people in Hempfield Township earn. No published wage figure exists for single municipalities. The rate is the durable part of this page. The dollars scale straight up and down with whatever you earn in Unity Township.
- Check two things. A Hempfield Township postal address may not match your taxing municipality. That catches out plenty of people near a boundary, and the state has an official lookup for it. Philadelphia is the other one to watch. It runs its wage tax separately, outside the pattern used for Unity Township.
- The two rates applicable to a Hempfield Township–Unity Township commute are alternatives, not addends. The statute fixes the employee's liability at the greater of them and then apportions the proceeds, with the residence receiving up to its own rate and the excess passing to the work location. The apportionment is fiscally significant to the municipalities and immaterial to the worker.
- Only the local earned income tax component is modeled for the Hempfield Township to Unity Township commute. State and federal liabilities are constant across Pennsylvania municipalities and are excluded so the municipal differential is visible rather than buried inside a larger total.
- The reference salary is a stated benchmark, not an estimate of Hempfield Township earnings, for which no municipal-level published source exists. The local earned income tax is proportional, so all dollar figures for the Unity Township commute scale linearly with income and the rate comparison holds at every salary.
- Verify two things before relying on these figures. Municipal taxing boundaries do not track postal geography, so the applicable jurisdiction for a Hempfield Township address should be confirmed through the state's official lookup. Separately, Philadelphia's wage tax operates outside this framework and is not governed by the greater-of rule applied here, which affects any pairing involving the city rather than Unity Township generally.
Questions people ask
Do I pay local tax twice — once where I work and once where I live?
No — you pay the higher of the two rates and never the sum. Hempfield Township levies about 1% on residents and Unity Township levies about 0.5% on people who work there; whichever is larger is what you owe, and your employer withholds it.
Does working in a different town cost me anything?
Not a cent on this one. The crossing changes where the money is sent, not how much of it leaves, so your total matches a stay-at-home commute.
Which town's rate am I actually paying?
Hempfield Township's, because it is the higher of the two. Where you live sets the rate on this route, so working across the boundary does not raise what you owe — it only changes who collects it.
Is this commute common enough for the numbers to mean anything?
It is a smaller route: 609 workers. That affects how representative it is, not whether the tax arithmetic applies — the rules are the same on a quiet road as a busy one.
How does Pennsylvania's local earned income tax law allocate liability between two districts?
Pennsylvania's local earned income tax law assigns the higher of the residence rate (about 1%) and the non-resident work rate (about 0.5%); liabilities are never summed. The employer withholds at the governing rate and remits through the work district's collector, which then distributes to the residence district.
Why is the marginal cost of this crossing zero?
Marginal liability from working outside the residence jurisdiction is zero on this route. The crossing alters the distribution of revenue between jurisdictions but not the employee's total. ⚠️ This is route-specific and does not generalise to other pairs in the same dataset.
Which district's rate governs on this route?
The residence rate equals or exceeds the work district's non-resident rate and therefore governs. Working outside the residence district does not increase employee liability on this route; it affects only inter-district distribution.
What is the measurement basis for a route of this size?
Route volume is 609 workers per Census LODES, above the publication floor but below the dataset's upper quartile. Liability is determined by jurisdictional rates and residence rules alone; commuter volume has no bearing on it and is reported only as context.