Withholding Requirements:

• Register federal employer identification number for state withholding by filing Form PA-100 (Combined Registration Form): or click here
• 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%
• Non-Employee (Contractor) SIT W/H = 3.07% for wages greater than $5,000 - must report on 1099-MISC for 2019 & 2018

Local Taxes:

for detailed county information click here

State Unemployment Insurance (SUI):

Wage base is $10,000 in 2019, same as 2018

Rates range from 2.3905% to 11.0333% for 2019
New employers use 3.6890% except construction employers who pay 10.2238% for 2019.

_Employee rate_ - .06% for 2018, same as 2018 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

Phone 1-888-727-7238  

Fax 717-657-4473

To report online click here

Reciprocal States:

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