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Pennsylvania Payroll

Paying Employees in Pennsylvania

Pennsylvania 2021 Minimum Wage: 

  • $7.25 per hour
  • $2.83 per hour for tipped employees

Pennsylvania Overtime Rules: 1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek

Pennsylvania Paystub Requirements:

  • An employer must furnish employees when wages are paid with a statement listing wages, hours worked, rates paid, gross wages, allowances, if any, claimed as part of the minimum wage, deductions, and net wages.

How often do you have to pay employees in Pennsylvania?

  • Employees must be paid at least semi-monthly.

When is an employee’s final check due in Pennsylvania?

  • Voluntary resignation – wages are due by the next regular payday.
  • Involuntary termination – wages are due by the next regular payday.

 

Pennsylvania Withholding Tax 

Pennsylvania Withholding Tax Registration

Wages Subject to Pennsylvania Withholding

  • All income earned within Pennsylvania by residents and nonresidents is subject to Pennsylvania withholding unless the employee is a resident of a reciprocal state
  • All income earned by Pennsylvania residents for work performed in another state is subject to Pennsylvania withholding unless the work state has already taken withholding.

Pennsylvania Employee’s Withholding Exemption Certificate

Reciprocity

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

Pennsylvania Withholding Tax Due Dates

  • Due quarterly on last day of the month following quarter-end if withholding is under $300 per quarter
  • Due monthly on the 15th of the following month if withholding is $300-$999 per quarter
  • Due semi-monthly within three bank days of the close of the semimonthly period if withholding is $1000-$4999.99
  • Due semiweekly on following Wed for paydays Wed-Fri or Friday for paydays Sat-Tues if withholding is $5,000 or more per quarter

 

Pennsylvania Unemployment Tax

Pennsylvania Unemployment Tax Registration

Pennsylvania Unemployment Tax Employer Liabilities

  • New employer rate: 3.689%
  • 2021 Wage Base: $10,000

Pennsylvania Unemployment Tax Due Dates

  • Return and payment are due quarterly on the last day of the month following the end of the reporting period

 

Pennsylvania New Hire Reporting

  • Employers can report new hires online using a web form.
  • Employers can upload a file to do a bulk upload.
  • Commonwealth of Pennsylvania
    New Hire Reporting Program
    P.O. Box 69400
    Harrisburg, PA 17106-9400
  • Phone: (888) PAHIRES
  • Fax: (866) 748-4473

 

Pennsylvania Child Support

 

Additional Resources