USA State Taxes
PENNSYLVANIA (PA)
STATE INCOME TAX (SIT)
| Description | Amount | Effective Date | Website | Deposit Method / Frequency / Threshold | Forms |
|---|---|---|---|---|---|
| Wage Withholding | 3.07% |
Department of Revenue - Employer Withholding
Register for employer withholding tax online through the Online (PA-100). |
Quarterly $0 - $299.99 / quarter due last day of following month. EFT Monthly $300 - $999/quarter. Due 15th of following month Semi-Monthly $1,000-$4,999.99. Due in 3 business days |
Online - Employer Deposit Statement PA-501 Online - Quarterly Reconciliation W3
No state equivalent to W4 since flat rate. |
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| Supplemental Wage / Bonus Rate | 3.07% |
| Notes: | Must electronically file the PA W3 employer withholding tax return claiming zero wages for the quarter. Reciprocal states are Indiana, Maryland, New Jersey (til Dec 31, 2016), Ohio, Virginia or West Virginia. Semi-weekly $5000 or more. |
STATE UNEMPLOYMENT INSURANCE (SUI)
| Description | Amount | Effective Date | Website | Deposit Method / Frequency / Threshold | Forms |
|---|---|---|---|---|---|
| Maximum Taxable Earnings |
$10,000 |
Unchanged from 2023 | Department of Labor & Industry Office of Unemployment Compensation
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Quarterly Check Online reporting only applicable for < 100 employees, File upload through the employer portal, or File Transfer Protocol (FTP). If >100 employees must use FTP. Lookback period is Jul-Jun.
Payment made at Unemployment Compensation Management System (UCMS) with Keystone ID |
UI Quarterly Tax Form - UC-2 Quarterly Report of Wages Paid - 2A |
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Employee Deduction Wages paid x 0.06% |
Unlimited | ||||
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Employer Tax Rate (Includes 9.2% surcharge, 0.0% interest tax factor & 0.60% additional contribution tax |
1.419 - 10.3734% | 2024 | |||
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New Employment Rate - Standard (Includes 9.2% surcharge) |
3.82% | Unchanged from 2023 | |||
| Voluntary Contribution Permitted | Yes |
NEW HIRE REPORTING
| Website | Frequency / Method | Forms |
|---|---|---|
| New Hire | Same as federal requirements. 11+ Employees - File upload or SFTP. <10 Manual data entry on site |
Register for Keystone ID and password and report online at PA Career Link® |
LOCAL WITHHOLDING TAXES
| Description | Amount | Website | Deposit Method / Frequency / Threshold | Forms |
|---|---|---|---|---|
| Pennsylvania (Local Earned Income Tax (EIT) |
An individual employee’s local Earned Income Tax (EIT) Rate is determined by comparing the employee’s “Total Resident EIT Rate” (for the municipality in which the employee lives) to the “Work Location Non-Resident EIT Rate” (for the municipality in which the employee works). The applicable EIT rate owed and to be withheld is always the higher of the two rates. |
Local Income Tax Information |
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Residency Certification Form required from employees (Addendum to Federal W-4). |
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Local Services Tax (LST) - PA Worksite municipality All employers with work sites within the taxing jurisdiction are required to deduct the LST from their employees at the site of employment if the tax is listed in the Official Tax Register. |
Typically $1/week. |
Register with each local tax collector e.g. Berkheimer or Keystone etc. |
Quarterly - Paid to Tax Collection Districts (TCDs). Due 30 days after quarter. If the combined rate of a municipal and school LST exceeds $10, it must be assessed and collected in installments based on payroll periods. |
Forms
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Philadelphia Wage Tax (For either: A resident of Philadelphia, or A non-resident of Philadelphia who performs services for an employer in Philadelphia) |
3.8398% for residents of Philadelphia, or 3.4481% for non-residents (2022) |
Register with City of Philadelphia |
Quarterly - < $350/month. Mail with coupons. Monthly - > than $350 < $16,000/month. Mail with coupons. Semi-monthly - $16,000 or more per month (bi-monthly payroll deductions). Must file ACH Debit or Credit. Weekly - $16,000 or more per month. Must file ACH Debit or Credit. Remittances to Department of Revenue. |
Forms - see website |
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Pittsburgh City and School District Earned Income Taxes & Local Taxes (applied to people who earn income and net profits and are City and School District residents. |
Pittsburgh Resident 3.0% (0.03) - (1% for city and 2% for school district). Mt. Oliver Resident 2.0% (0.02) Non-Pennsylvania residents who work within the City 1.0% (0.01) |
Pittsburgh Department of Finance Online registration. See JTS. |
Quarterly estimates are due Collected by Jordan Tax Services |
Local Services Tax Quarterly - LS-1 Annual Reconciliation - W2-R |
| Pittsburgh Payroll Expense Tax | Tax Rate of 0.0055 | Quarterly | Payroll Expense Tax ET-1 |
WEBSITES
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Last updated Jan 2024