Pennsylvania State Tax Information

Looking for Pennsylvania state tax information? We provide the latest resources on state tax, unemployment, income tax and more.

  Department of Labor and Industry

Withholding Requirements:

• Register federal employer identification number for state withholding by filing Form PA-100 (Combined Registration Form):
• Local Earned Income Tax Residency Certification Form: DCED-CLGS-06
• Withholding Method = 3.07%
• Supplemental Rate = Add to regular wages and withhold on total at 3.07%

Local Taxes:

for detailed county information click here

State Unemployment Insurance (SUI):

Wage base is $8,000 for 2012, $8,500 in 2013, $8,750 in 2014, $9,000 in 2015, $9,500 for 2016, $9,750 in 2017, $10,000 in 2018 and after per S.B. 1310 signed in June, 2012.

Rates range from 2.677% to 10.8236% for 2012
New employers use 3.703% for 2012 and 3.6785% for 2013 except construction employers who pay 10.2626%.

Employee rate -.08% for 2012 decreasing to .07% for 2013 is withheld from gross wages. This tax is to be remitted to the Department with the employer's quarterly unemployment tax.

There are many details involved in calculating an employer rate. The numbers shown here are meant to be an overview. For complete details on Unemployment insurance in Pennsylvania, click here.

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum wage - The Federal minimum wage applies.
Termination Pay - Fired/Quit pay by next regular payday.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 20 days on Form W-4 or Pennsylvania New Hire Form to:

Commonwealth of Pennsylvania

New Hire Reporting Program
P.O. Box 69400
Harrisburg, PA 17106-9400
Phone: 888-724-4732
Fax: 866-748-4473

To report online click here

Remit Withholding for Child Support to:

PA Department of Labor and Industry
PO Box 8018
Harrisburg, PA 17105

1-888-727-7238

717-657-4473 (fax)

To report online click here

Reciprocal States:

Indiana, Maryland, New Jersey, Ohio, Virginia, West Virginia

To see a Pennsylvania paycheck calculation, visit the Salary Paycheck Calculator at PaycheckCity.

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