If on the first pay of a calendar year an employee has an EMST of $10 withheld, and then later in the year transfers to a municipality with an EMST in excess of $10, should the additional amount then be withheld?
The total EMST paid by any individual in a calendar year is limited to $52, regardless of the number of political subdivisions in which an individual works during the year. If an employee pays an EMST of less than $52 to the first municipality where the employee works during a calendar year and transfers to one or more municipalities that impose the EMST, the employer should withhold the additional tax as long as the combined EMS taxes withheld from the employee are equal to or less than $52. If the combined EMS taxes exceed $52, the employer should only withhold the difference between $52 and the total of any previous EMS tax(es) withheld from the employee. For example, an employee works in Municipality A, which imposes a $10 EMST. The next week, the employee works in Municipality B, which imposes a $10 EMST. The next week, the employee works in Municipality C, which imposes a $47 EMST. The employer should withhold $10 from the employee for Municipality A, another $10 for Municipality
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