Are you a Pennsylvania resident or employer? Here are the important state tax facts you need to know.
• 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 $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 2.801% to 10.8937% for 2016 (New employers use 3.6785% for 2016) Employee rate - .07% for 2016 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.
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 69400Harrisburg, PA 17106-9400
Fax: 866-748-4473To report online, click here.
Remit Withholding for Child Support to: PA Department of Labor and Industry
P.O. Box 8018Harrisburg, PA 171051-888-727-7238717-657-4473 (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.
Other helpful links: Pennsylvania Department of Revenue.
Department of Labor and Industry.
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.