Wesleyville Borough to Erie
Pennsylvania Act 32 local earned income tax · ERIE to ERIE County · tax year 2026
Home rate
1%
Wesleyville Borough, residents
Work rate
1.65%
Erie, non-residents
You pay
1.65%
the higher of the two
Cost of the commute
$390
a year, above the home rate
What this commute costs you
workplace governsErie charges commuters more than Wesleyville Borough charges its own residents, so the work rate wins the greater-of test and the difference is real money. 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
- This commute costs money. Work locally and Wesleyville Borough would charge you about 1%. But Erie charges non-residents about 1.65%, and the higher rate applies. The difference is $390 a year, for a decision about where the office is.
- Wesleyville Borough is one of 10 places sending workers into Erie, ranking 9 by size with about 661 commuters. It is Wesleyville Borough's 1 destination of 1.
- The Wesleyville Borough to Erie pairing produces a workplace-driven liability. Against a resident rate of about 1%, Erie's non-resident rate of about 1.65% is higher and therefore controls, giving about 1.65% and $990 annually. The workplace-attributable increment is $390. Workers frequently discover this only through withholding rather than in advance.
- Across 10 inflows to Erie tracked here, Wesleyville Borough ranks 9 at 661 workers, and this is that municipality's 1 destination of 1. Rate and volume are independent: a large catchment is not necessarily a high-rate one, and the two rankings frequently disagree.
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 Wesleyville Borough | $600 |
|---|---|
| Working in Erie | $990 |
| Difference | $390 |
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
- A common worry, answered. You do not pay Wesleyville Borough and Erie both. Only one rate applies, the higher of the two. The two councils then sort out between themselves who gets what, and your bill is unaffected.
- Everything here is the local earned income tax and nothing else. State income tax applies on top, as do federal tax and Social Security. None of those change when you cross a municipal line between Wesleyville Borough and Erie. This page is about the layer that does.
- The dollar figures use a flat reference salary of sixty thousand a year. That is a benchmark, not an average for Wesleyville Borough. No wage data exists for single municipalities, and inventing one would be worse. Scale the numbers to your own pay. The rate for the Erie commute is what matters, and it does not change with income.
- Two practical cautions. Postal addresses and taxing boundaries do not always agree. Your post may say Wesleyville Borough while your taxing municipality is a different one. Pennsylvania publishes an official lookup to settle it. The same caution applies at the Erie end. Philadelphia is a special case too, with its own wage tax.
- Workers commuting from Wesleyville Borough to Erie are subject to one rate, not two. The statute directs the employer to withhold the greater of the resident and non-resident rates; the allocation between the two taxing bodies is a remittance mechanic invisible to the employee. Treating the two rates as cumulative is the most common misreading of the statute.
- Figures cover the local earned income tax exclusively. Pennsylvania's flat state income tax, federal income tax and FICA apply in addition and are invariant to the Wesleyville Borough–Erie municipal boundary, which is precisely why they are excluded: isolating the layer that responds to the commute is the point of the comparison.
- Dollar amounts are computed against a stated reference salary rather than a municipal wage average, which does not exist for Pennsylvania municipalities in any published source. Because the local tax is flat, the rate is invariant to income and the figures scale linearly — the Wesleyville Borough to Erie differential doubles at twice the salary and halves at half of it.
- Two caveats bear on accuracy. First, postal addresses and municipal taxing boundaries diverge frequently in Pennsylvania, so a Wesleyville Borough address should be confirmed against the DCED municipal lookup before relying on the Wesleyville Borough rate. Second, Philadelphia administers its wage tax outside this framework, with its own resident and non-resident rates and its own credit arrangements, so any pairing touching it should be checked against the city's own schedule.
Questions people ask
Do I pay local tax twice — once where I work and once where I live?
The rates compete rather than stack. about 1% where you live, about 1.65% where you work, and you pay the greater of the two.
What does crossing this boundary actually cost me?
Working across the line costs $390 a year here. The same salary earned in Wesleyville Borough would not carry it.
Which town's rate am I actually paying?
The one where you work. Erie levies more than Wesleyville Borough does, so its rate is the one applied and the difference is distributed between them afterwards.
Is this commute common enough for the numbers to mean anything?
661 workers make this journey — enough to be published, but not a major corridor. The tax rules do not depend on how many people travel a route, so the figures hold regardless; the count only tells you how typical this pairing is.
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 1.65%); 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.
What is the marginal local tax cost of this commute?
Marginal annual liability attributable to working outside the residence jurisdiction is $390 at the reference salary. This is a tax cost rather than a commuting expense and is not deductible as one. It scales with income and with the rate differential, not with distance traveled.
Which district's rate governs on this route?
The work district's non-resident rate exceeds the residence rate and therefore governs. Withholding occurs at that rate, and distribution between the two districts happens after collection without further employee liability.
What is the measurement basis for a route of this size?
Route volume is 661 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.