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PAYROLL TAX REGISTRATION

Pennsylvania payroll tax registration

What to set up in Pennsylvania before the first payroll, in date order, with each agency, online portal and deadline. Enter the first employee's start date and the first pay date to see the dates.

Facts checked on October 5, 2026 against the official sources listed at the end of this page. For employers. General information, not legal or tax advice: confirm a deadline with the agency before you rely on it.

Setup steps before the first payroll

  1. State tax accounts

    Complete the PA Online Business Tax Registration in myPATH (Revenue withholding and L&I unemployment compensation)

    Deadline
    Before hiring, or when the business has employees
    Agency
    Withholding: Pennsylvania Department of Revenue (opens in a new tab)
    Online
    mypath.pa.gov (opens in a new tab)
    Returns
    By the quarterly withholding the employer can reasonably expect: under $300 a quarter, quarterly (last day of April, July, October, January); $300 to $999, monthly by the 15th; $1,000 to $4,999.99, semi-monthly; $5,000 or more, semi-weekly.
    Agency
    Unemployment: Pennsylvania Department of Labor & Industry, Office of UC Tax Services (opens in a new tab)
    Online
    mypath.pa.gov (opens in a new tab)
    Source
    www.pa.gov/content/dam/copapwp-pagov/en/dli/documents/uc/ucp-forms/ucp-36.pdf (opens in a new tab), checked October 5, 2026
  2. Workers' comp

    Get workers' compensation coverage

    Deadline
    Before anyone starts work
    Workers' comp in Pennsylvania (Worklio Insurance) (opens in a new tab)
    Source
    www.pa.gov/content/dam/copapwp-pagov/en/dli/documents/individuals/workers-compensation/publications/documents/libc-200.pdf (opens in a new tab), checked October 6, 2026
  3. Posters

    Put up the L&I mandatory postings

    Deadline
    Before the first employee starts work
    Online
    www.pa.gov/agencies/dli/resources/for-employers-and-educators/mandatory-postings (opens in a new tab)
    Source
    www.pa.gov/agencies/dli/resources/for-employers-and-educators/mandatory-postings (opens in a new tab), checked October 5, 2026
  4. Date depends on the deadline below
    Local taxes

    Register with the worksite's local EIT collector for a local tax ID

    Deadline
    Before the first local withholding is remitted
    Local Earned Income Tax (EIT) and Local Services Tax (LST), Act 32
    Register the business with the local tax collector for the worksite's tax collection district for a local tax ID (DCED form 'Register Business with Local Tax Collector for Local Tax ID'), then file the employer quarterly return dced.pa.gov/local-government/local-income-tax-information (opens in a new tab)
    Source
    dced.pa.gov/local-government/local-income-tax-information/ (opens in a new tab), checked October 6, 2026
  5. New hire reporting

    Report each new hire to the state new hire registry

    Deadline
    Within 20 days of the hire dateCounted here from the start date; report sooner if the employee was hired before it.
    Agency
    Pennsylvania Department of Labor & Industry, New Hire Reporting Program (opens in a new tab)
    Online
    www.pacareerlink.pa.gov/jponline/Common/LandingPage/ReportNewHires (opens in a new tab)
    Source
    www.pa.gov/content/dam/copapwp-pagov/en/dli/documents/uc/ucp-forms/ucp-36.pdf (opens in a new tab), checked October 5, 2026
  6. Local taxes

    In Philadelphia, register for Wage Tax in the Philadelphia Tax Center

    Deadline
    Within 30 days of becoming an employer of a Philadelphia resident or Philadelphia worker
    Philadelphia Wage Tax
    'All employers located in Pennsylvania are required to register with the City of Philadelphia within 30 days of becoming an employer of either: A resident of Philadelphia, or A non-resident of Philadelphia who performs services for an employer in Philadelphia'; returns and payments through the Philadelphia Tax Center (tax-services.phila.gov (opens in a new tab)) www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/business-taxes-by-type/wage-tax-employers (opens in a new tab)
    Source
    www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/business-taxes-by-type/wage-tax-employers/ (opens in a new tab), checked October 6, 2026
  7. State tax accounts

    File the first quarterly unemployment tax and wage report

    Deadline
    Last day of the month after each quarter: April 30, July 31, October 31, January 31; a weekend or holiday due date moves to the next business day (postmark).January 31, 2027 is a Sunday, so it moves to the next business day.
    Rates
    Pennsylvania payroll tax rates
    Source
    www.pa.gov/content/dam/copapwp-pagov/en/dli/documents/uc/ucp-forms/ucp-36.pdf (opens in a new tab), checked October 5, 2026

Federal dates for this pay date

Federal returns follow the compliance calendar, which dates them for every employer:

A 501(c)(3) organization generally owes no FUTA tax and files no Form 940 (Form 940 instructions (opens in a new tab)).

Not needed in Pennsylvania

More on Pennsylvania

WORKLIO HCM

Hiring in a new state? We help open the accounts.

We help open state withholding and unemployment accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you: withholding, unemployment and paid leave contributions where the state's tax agency collects them. After that, Worklio HCM calculates, deposits and files your payroll taxes in every state and locality, new-hire state reporting is automatic, and rates and rules update without you noticing.

Registration in other states

Sources

The agency page or document behind each fact, as checked.

General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for registering and for your employment taxes.

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