What is the state minimum wage? 

  • $7.25/hour (equals federal minimum wage)

What do I need to know about state withholding tax?

  • Pennsylvania has a reciprocity agreement with the following states:
    • Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginia
  • All income earned within Pennsylvania by residents and non-residents, unless the reciprocal agreement applies, is subject to Pennsylvania withholding tax.
  • New employers are required to register for a withholding account. Click here to register online.

What forms do employees need to set up state withholding?

  • Form W-4 – Pennsylvania does not have a separate state wage withholding form
  • REV-419 – Employee’s Non-withholding Application Certificate

What do I need to know about unemployment tax?

  • 2024 Taxable Wage Base – $10,000
  • 2024 New Employer UI Rate – 3.822% for non-construction employers; 10.59% for construction industry employers.
  • With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.

How do I report new hires to the state?

  • Register and report new hires online
  • Fax or mail form to:
  • Commonwealth of Pennsylvania
    New Hire Reporting Program
    P.O. Box 69400
    Harrisburg, PA 17106-9400
  • Fax: (866) 748-4473
  • Phone: (888) 724-4737
  • Email: [email protected] 

How do I submit Child Support payments?

  • Register and remit payments online
  • Mail payments to:
    P.O. Box 69112
    Harrisburg, PA 17106-9112
  • Phone: (877) 676-9580

Additional Resources:

Pennsylvania Department of Labor and Industry  Pennsylvania Workforce Development
Pennsylvania Department of Revenue Pennsylvania Office of Unemployment Compensation – Employers
Pennsylvania Services and Information for Employers PA Workers’ Compensation Employer Information

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