Country Payroll Guide USA – Pennsylvania

We deliver secure, compliant, accurate and touchless global payroll for USA - Pennsylvania.

Get in touch
Pennsylvania image

Key Facts

Capital
Harrisburg
Date format
mm/dd/yyyy
Currency
United States Dollar (USD)
VAT
the standard rate is 6% to 8%

Contributions

Employers

Unemployment (State)
Unemployment (State) - 1.2905% to 5.4%
Unemployment - New Employer (State)
Unemployment - New Employer (State) - 3.689%
FICA Social Security (Federal)
FICA Social Security (Federal) - 6.2% (Maximum taxable wages is 142,800 USD)
FICA Medicare (Federal)
FICA Medicare (Federal) - 1.45% (Maximum taxable wages is 142,800 USD)
FUTA Unemployment (Federal)
FUTA Unemployment (Federal) - 6% (Maximum taxable wages is 7,000 USD)
Total Employment Cost
Total Employment Cost - up to 19.05%

Employees

FICA Social Security (Federal)
FICA Social Security (Federal) - 6.2% (Maximum taxable wages is 142,800 USD)
FICA Medicare (Federal)
FICA Medicare (Federal) - 1.45% (Maximum taxable wages is 142,800 USD)
FUTA Unemployment (Federal)
FUTA Unemployment (Federal) - 6% (Maximum taxable wages is 7,000 USD)
Unemployment (State)
Unemployment (State) - 0.06%
Total Employee Cost
Total Employee Cost - 7.71% to 8.61%

Minimum Wage

Minimum Wage
The minimum wage in Pennsylvania is 7.25 USD per hour.

Payroll

Payroll Cycle
Monthly
13th Salary

There are no statutory laws on 13th salary.

Income Tax

Employee Income Tax (1) Single Filer (Federal)
$0 - $9,875 = 10%
Employee Income Tax (2) Single Filer (Federal)
$9,876 - $40,125 = 12%
Employee Income Tax (3) Single Filer (Federal)
$40,126 - $85,525 = 22%
Employee Income Tax (4)Single Filer (Federal)
$85,526 - $163,300 = 24%
Employee Income Tax (5) Single Filer (Federal)
$163,301 - $207,350 = 32%
Employee Income Tax (6) Single Filer (Federal)
$207,350 - $518,400 = 35%
Employee Income Tax (7) Single Filer (Federal)
Over $518,400 = 37%

Employee Income Tax (State)

Employee Income Tax (State) (1)
Flat Rate = 3.07%

Working Hours

General Working Hours

40 hours per week, eight hours per day.

Overtime

Overtime must be paid at a minimum of 100% to 150% of the employee’s regular wage.

Leave

Paid Time Off

There is no legislation relating to paid time off.

Public Holidays

11 public holidays.

Sick Days

Pennsylvania labor law does not require an employer to grant paid sick leave.

Maternity Leave

Maternity leave falls under the FMLA.

Paternity Leave

Can fall under the Family Leave Act if they are covered under an eligible employer.

Parental Leave

Can fall under the Family Leave Act.

Termination

Termination Process

Pennsylvania is an “at-will employment” state and this means that an employer or employee can terminate an employment agreement without cause. A written termination letter or reason is not required. It does however follow the federal Worker Adjustment and Retraining Notification Act (WARN).

Notice Period

Notice is not required.

Severance Pay

There are no statutory laws on severance pay.

Probation Period

Pennsylvania is an “at-will” state and a probationary period is not required.

Visa

Employment Visa

In general, work visas are based on a specific offer of employment. In most cases, a petition must be filed and approved by the United States Citizenship and Immigration Services (USCIS) before applying for the visa at a U.S. Embassy.