Can an employee in PA request additional withholdin, over the set rate of 3.07%?
Yes and no. The employee can request you pay him/her/it one million dollars a week, does not mean it will happen. IRS requires you to use a legal withholding method but this is not IRS related withholding and IRS bases it's penalties on under withholding. I do not know PA law but I have never heard of a state fining someone for over withholding.
Which leaves the question whether or not you want to working for Burger King, were the customer is always right. This time you will probably be ok. Next time? Who knows? It gets harder to do payroll the more extra choices are involved. I am real big fan of KISS. Doing payroll on a good day is hard enough without going out of your way to make it harder. Where government mandates are concerned, I always do EXACTLY what is required. No more. No less. Keeps the auditors happy.
Thank you for that information.
I am wondering if anyone who processes payroll primarily in PA can provide me with a bit more clarity on this issue.
PA has their rules online. See REV 580 and REV 415. Both are clear, specified flat percentage only.
There is no need to do anything not required (or not allowed). Employee can manage their own affairs. if they want to deposit more PA tax, they can do so on their own.
Pennsylvania does not allow additional withholding.
As a payroll provider in PA, I can attest to the accuracy of the responses