Pennsylvania Payroll Information

Pennsylvania 2024 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 Registration

• Employers can register online through the Online PA-100.

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

• Form Rev-419

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

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Pennsylvania Unemployment Tax Registration

• Employers can register online using the Pennsylvania Online Business Entity Registration site.

Pennsylvania Unemployment Tax Employer Liabilities

• New employer rate: 3.822%
• 2024 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

• Employers can remit Pennsylvania child support payments online using www.expertpay.com
• PA SCDU
  PO Box 69112
  Harrisburg, PA 17106-9112
• Phone: (877) 676-9580
• Email: [email protected]

Additional Pennsylvania Payroll Resources

• • Employer Withholding Information Guide
  • Pennsylvania Department of Labor & Industry
  • Pennsylvania Department of Revenue