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Before providing pay stubs to your employees and contractors in Pennsylvania, it's essential to grasp the relevant laws and regulations governing pay stub issuance. .

This comprehensive guide clarifies the legal framework and requirements applicable to employers in Pennsylvania, ensuring compliance and proper management of pay stub processes.


Pay stub regulations in Pennsylvania

1. Are pay stubs required by law in Pennsylvania?

Employers in Pennsylvania must provide their employees with pay stubs every payday.

2. How often do you need a pay stub in Pennsylvania?

You will need to pay your employees on a semi-monthly basis. As pay stubs are mandatory in Pennsylvania, you will need to provide pay stubs every time you pay your employees.

3. What information can be included on a pay stub in Pennsylvania?

The following information can be included in employee pay stubs:

  • Employee information such as name, last 4 digits of social security number, and address
  • Employer information such as name, employer identification number (EIN), and address
  • Employee's pay rate.
  • the number of hours employee worked;
  • Tax Deductions
  • gross wages;
  • Other deductions you have authorized your employer to make.
  • Gross earnings before deductions.
  • beginning and ending dates of the pay period.

4. Does Pennsylvania have a state income tax?

The State of Pennsylvania requires employers to withhold state income and applicable local income taxes from employee paychecks in addition to employee-withheld unemployment taxes.

5. Are there any other taxes applicable to Pennsylvania?

Yes. Employers with worksites located in Pennsylvania are required to withhold and remit the local Earned Income Tax (EIT) and Local Services Tax (LST) on behalf of their employees working in Pennsylvania.

Information needed to generate pay stubs

To provide employees with accurate pay stubs, the information below is required.

  • Employee's eligibility for Pennsylvania SUI
  • Employee's exemption status from state withholding
  • Employee's filing status and additional state withholding amount

Pennsylvania wage and hour laws

Pennsylvania wage and hour legislation mandates that employers furnish non-exempt employees with essential entitlements, including minimum wage, overtime pay, meal and rest breaks, and paid time-off benefits.

Legal regulations encompass the following aspects:

  • Minimum wage
  • Overtime pay
  • Meal breaks
  • Rest breaks
  • Paid time off and leave

Minimum Wage

Pennsylvania law requires employers to pay workers at least the specified minimum hourly wage, ensuring compliance with legal standards.

In 2024 Workers must be paid a minimum of $7.25 for each hour they work in Pennsylvania.

Overtime pay

In Pennsylvania, the majority of employees are entitled to receive overtime compensation if they work beyond 40 hours in a week at a rate of 1.5 times their regular hourly wage.

Meal break and rest break

Pennsylvania law does not require employers to provide meal and rest breaks to their employees.

Paid time off and leave

Pennsylvania employers are required to offer their employees both mandatory and discretionary leave benefits.

Required LeaveNon-Required leave
UnpaidPaid or Unpaid
The Family and Medical Leave Act (FMLA) offers eligible employees up to 12 weeks of unpaid maternity/paternity leave.Vacation leave
Jury Duty leaveBereavement leave
Military leaveHoliday leave
Witness leaveVoting leave
Sick leave

Pennsylvania state payroll taxes 2024

In Pennsylvania, payroll taxes are categorized as follows:

  • Pennsylvania Personal Income Tax(PIT)
  • pennsylvania State Unemployment Insurance (UI) tax

Pennsylvania Personal Income Tax(PIT)

Pennsylvania imposes a state personal income tax rate of 3.07%, which is determined by an individual's income level and filing status. Filing statuses include Single, Married Filing Jointly, Married Filing Separately, and Head of Household.

Pennsylvania State Unemployment Insurance (UI) tax

In 2024, The State Unemp͏loyment Tax A͏ct (͏SUTA) rates in Pennsy͏l͏vania range from 1.1419% to 10.3734%. The Additional Contributions Fa͏ctor is at 0.60%, and the Surcharge on employer contribution is at ͏9.20%. Besides, the employee rate has increased from 0.06% to 0.07%.

In 2024, the taxable wage base remains at $10,000.

Pennsylvania tax filing 2024

Report of New hire Employees

Pennsylvania employers must report new hires to the Pennsylvania New Hire Reporting Center within 20 days from the employees' start date of employment.

Report of Independent Contractors

Employers in Pennsylvania are not obligated to report new hire contractors.

How to report employees' new hire in Pennsylvania ?

You have the option to choose from any of the following methods for reporting new hires.

Employees New Hire ReportCommonwealth of Pennsylvania - New Hire Reporting Program
P.O. Box 69400
Harrisburg, PA 17106
Public Phone:888-724-4737
Email: RA-LI-CWDS-NewHire@pa.gov
Fax 1: 866-748-4473

Filing a Quarterly tax and wage Report(form UC-2 )

Pennsylvania Unemployment Law stipulates that most employers are accountable for unemployment taxes and must report employee wages on a quarterly basis. This involves submitting a detailed Quarterly Wage and Contribution Report each quarter, and meeting specified filing deadlines to maintain compliance.

Reporting PeriodDue Date
Quarter 1April 30
Quarter 2July 31
Quarter 3October 31
Quarter 4January 31

Individual income tax filing (form PA-40)

The Pe͏nnsylvania revenue department encourages taxpaye͏rs to use a free online service to submit their income tax returns starting on January 29. Taxpayers should remember that the deadline for filing their 2023 income tax re͏tur͏n͏s is April 15, 202͏4.

Have all the information handy?

With SecurePayStubs, you can calculate accurate federal and Pennsylvania state taxes for your employees and generate pay stubs securely.

Create a paystub now

Processing payroll manually is complex

As a business owner who runs payroll manually, you will need to keep up with ever-changing payroll laws. You already have a lot on your plate and you might not want to get into the complex process of pay stub generation.

With SecurePayStubs' user-friendly Pennsylvania payroll calculator, you can swiftly generate pay stubs for employees and independent contractors. Our paystub generator guarantees precise calculations for federal and Pennsylvania state taxes, enabling you to produce accurate pay stubs in under 2 minutes. Enter the basic employee and employer information, select a pay stub template for free, and let SecurePayStubs calculate the applicable payroll taxes accurately.

Spend less time generating pay stubs and more on your business growth.

Create a paystub now

This article has been updated from its original publication date of March 29, 2024.