Pennsylvania payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Pennsylvania, each with its effective date and the agency page it comes from.
Unemployment insurance
Checked on October 5, 2026.
Income tax withholding
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Pennsylvania Department of Revenue (opens in a new tab) | PA Department of Revenue, Employer Withholding (opens in a new tab) | |
| Withholding rates | 3.07% flat | PA Department of Revenue, Personal Income Tax Rates (opens in a new tab) | |
| Supplemental wages | Same as regular wages | PA Department of Revenue, REV-415 Employer Withholding Information Guide (01-23, PDF) (opens in a new tab) | |
| Reciprocity | Indiana: REV-419, Employee's Nonwithholding Application CertificateMaryland: REV-419, Employee's Nonwithholding Application CertificateNew Jersey: REV-419, Employee's Nonwithholding Application CertificateOhio: REV-419, Employee's Nonwithholding Application CertificateVirginia: REV-419, Employee's Nonwithholding Application CertificateWest Virginia: REV-419, Employee's Nonwithholding Application Certificate | PA Department of Revenue, PA Personal Income Tax Guide: Gross Compensation (opens in a new tab) | |
| Employee's withholding form | None: no PA withholding allowance certificate; REV-419 only to claim nonwithholding | PA Department of Revenue, REV-415 Employer Withholding Information Guide (01-23, PDF) (opens in a new tab) | |
| Local income taxes | Yes | PA DCED, Act 32: Local Income Tax Information (opens in a new tab) |
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $7.25 | 34 Pa. Code Chapter 231, Minimum Wage (L&I regulations, current through 56 Pa.B. 5370, Aug. 8, 2026) (opens in a new tab) | |
| Tipped employees, cash wage | $2.83 | 34 Pa. Code §231.101a, Minimum wage increase (current through 56 Pa.B. 5370, Aug. 8, 2026) (opens in a new tab) | |
| Rises with inflation | No | PA L&I, Pennsylvania's Minimum Wage Act (opens in a new tab) | |
| Local rates | Not confirmed |
Checked on October 5, 2026. Not confirmed: no official source settled the figure on the check date, so none is shown.
Paid family and medical leave
| Item | Value | Effective | Source |
|---|---|---|---|
| State program | None | PA L&I, Wage FAQs: General Wage and Hour Questions (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From the first employee | PA L&I, LIBC-200 PA Workers' Compensation Employer Information (PDF) (opens in a new tab) | |
| State fund | State Workers' Insurance Fund (SWIF) (opens in a new tab) | PA L&I, LIBC-200 PA Workers' Compensation Employer Information (PDF) (opens in a new tab) |
Checked on October 5, 2026.
What a paycheck costs the employer in Pennsylvania
Employer taxes and contributions on one employee's pay in Pennsylvania, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
- Employer taxes and contributions per check
- $278.59
- First check of the year
- Cost per check
- $2,586.28
- Pay included, first check
- Cost per year
- $65,014.20
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Pennsylvania unemployment | 3.822% on the first $10,0003.822% (3.5% x 109.2%); newly liable construction employers 10.5924% (9.7% x 109.2%) | $88.20None after check 5 | $382.20 | PA L&I, Form UC-820, Eligibility Criteria for 2026 Experience-Based Contribution Rate (rev. 09-25, PDF) (opens in a new tab); PA L&I, Calculating Contributions, Penalties and Interest (opens in a new tab) |
| Employer taxes and contributions | $278.59 | $5,014.20 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,586.28 | $65,014.20 |
Checked on October 5, 2026. Pennsylvania employees also pay 0.07% of all pay for unemployment, withheld from their pay; it is not an employer cost, so it is left out. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- PA L&I, Unemployment Compensation Tax Services (opens in a new tab)
- PA L&I, Calculating Contributions, Penalties and Interest (opens in a new tab)
- PA L&I, Form UC-820, Eligibility Criteria for 2026 Experience-Based Contribution Rate (rev. 09-25, PDF) (opens in a new tab)
- PA L&I, Office of UC Tax Services, Yearly Tax Highlights (opens in a new tab)
- PA L&I, UCP-36 Employer's Handbook (rev. 06-26, PDF) (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions (opens in a new tab)
- PA Department of Revenue, Employer Withholding (opens in a new tab)
- PA Department of Revenue, Personal Income Tax Rates (opens in a new tab)
- PA Department of Revenue, REV-415 Employer Withholding Information Guide (01-23, PDF) (opens in a new tab)
- PA Department of Revenue, PA Personal Income Tax Guide: Gross Compensation (opens in a new tab)
- PA DCED, Act 32: Local Income Tax Information (opens in a new tab)
- 34 Pa. Code Chapter 231, Minimum Wage (L&I regulations, current through 56 Pa.B. 5370, Aug. 8, 2026) (opens in a new tab)
- PA L&I, Wage FAQs: General Wage and Hour Questions (opens in a new tab)
- 34 Pa. Code §231.101a, Minimum wage increase (current through 56 Pa.B. 5370, Aug. 8, 2026) (opens in a new tab)
- PA L&I, Pennsylvania's Minimum Wage Act (opens in a new tab)
- PA L&I, LIBC-200 PA Workers' Compensation Employer Information (PDF) (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.