| The Pennsylvania State Agency that oversees | | | | - Employer's name |
| the collection and reporting of State income | | | | |
| taxes deducted from payroll checks is: | | | | - Employers address |
| | | | |
| Department of Revenue | | | | - Employer's Federal Employer Identification |
| | | | Number (EIN) |
| Bureau of Business Trust Fund Taxes | | | | |
| | | | This information must be reported within 20 |
| Employer Tax Division | | | | days of the hiring or rehiring. |
| | | | |
| Department 280904 | | | | The information can be sent as a W4 or |
| | | | equivalent by mail, or fax. |
| Harrisburg, PA 17128-0904 | | | | |
| | | | There is a written warning penalty for a late |
| (717) 783-1488 | | | | report in Pennsylvania, $25.00 for later |
| | | | violations, and $500 for conspiracy. |
| Pennsylvania does not have a state form to | | | | |
| calculate state income tax withholding. | | | | The Pennsylvania new hire-reporting agency |
| | | | can be reached at 888-724-4737 or on the web |
| Not all states allow salary reductions made | | | | at |
| under Section 125 cafeteria plans or 401(k) | | | | |
| to be treated in the same manner as the IRS | | | | Pennsylvania does not allow compulsory direct |
| code allows. In Pennsylvania cafeteria plans | | | | deposit |
| are not taxable for income tax calculation if | | | | |
| used to purchase health or life insurance; | | | | Pennsylvania has no State Wage and Hour Law |
| taxable for unemployment insurance purposes. | | | | provisions concerning pay stub information. |
| 401(k) plan deferrals are taxable for income | | | | |
| taxes; taxable for unemployment purposes. | | | | Pennsylvania requires that employee be paid |
| | | | on regular paydays designated in advance. |
| In Pennsylvania supplemental wages are taxed | | | | |
| at a 3.07% flat rate. | | | | Pennsylvania requires that the lag time |
| | | | between the end of the pay period and the |
| You may file your Pennsylvania State W-2s by | | | | payment of wages to the employee not exceed |
| magnetic media if you choose to. | | | | fifteen days. |
| | | | |
| The Pennsylvania State Unemployment Insurance | | | | Pennsylvania payroll law requires that |
| Agency is: | | | | terminated employees must be paid their final |
| | | | pay by next regular payday (by certified mail |
| Department of Labor and Industry | | | | if employee requests). |
| | | | |
| Office of Employment Security | | | | Deceased employee's wages of $5,000 must be |
| | | | paid to the surviving spouse, child, parent, |
| Seventh and Forster Sts. | | | | or sibling (in that order). |
| | | | |
| Labor and Industry Bldg. | | | | Escheat laws in Pennsylvania require that |
| | | | unclaimed wages be paid over to the state |
| Harrisburg, PA 17121 | | | | after three years. |
| | | | |
| (717) 787-7613 | | | | There is no provision in Pennsylvania law |
| | | | concerning record retention of abandoned wage |
| The State of Pennsylvania taxable wage base | | | | records. |
| for unemployment purposes is wages up to | | | | |
| $8000.00. | | | | Pennsylvania payroll law mandates no more |
| | | | than 45% of minimum wage may be used as a tip |
| Pennsylvania requires Magnetic media | | | | credit. |
| reporting of quarterly wage reporting if the | | | | |
| employer has at least 250 employees that they | | | | In Pennsylvania the payroll laws covering |
| are reporting that quarter. | | | | mandatory rest or meal breaks are only that |
| | | | minors under 16 must have 30 minutes rest |
| Unemployment records must be retained in | | | | after five hours of work. |
| Pennsylvania for a minimum period of four | | | | |
| years. This information generally includes: | | | | Pennsylvania statute requires that wage and |
| name; social security number; dates of hire, | | | | hour records be kept for a period of not less |
| rehire and termination; wages by period; | | | | than three years. These records will |
| payroll pay periods and pay dates; date and | | | | normally consist of at least the information |
| circumstances of termination. | | | | required under FLSA. |
| | | | |
| The Pennsylvania State Agency charged with | | | | The Pennsylvania agency charged with |
| enforcing the state wage and hour laws is: | | | | enforcing Child Support Orders and laws is: |
| | | | |
| Department of Labor and Industry | | | | Bureau of Child Support Enforcement |
| | | | |
| Bureau of Labor Law Compliance | | | | Department of Public Welfare |
| | | | |
| Labor and Industry Bldg., Rm. 1301 | | | | P.O. Box 2675 |
| | | | |
| Seventh and Forster Sts. | | | | Harrisburg, PA 17105-2675 |
| | | | |
| Harrisburg, PA 17120 | | | | (717) 787-1894 |
| | | | |
| (717) 787-5279 | | | | * |
| | | | |
| The minimum wage in Pennsylvania is $5.15 per | | | | Pennsylvania has the following provisions for |
| hour. | | | | child support deductions: |
| | | | |
| The general provision in Pennsylvania | | | | - When to start Withholding? First pay |
| concerning paying overtime in a non-FLSA | | | | period after 14 days from service. |
| covered employer is one and one half times | | | | |
| regular rate after 40-hour week. | | | | - When to send Payment? Within 7 days of |
| | | | Payday. |
| Pennsylvania State new hire reporting | | | | |
| requirements are that every employer must | | | | - When to send Termination Notice? |
| report every new hire and rehire. The | | | | "Promptly" |
| employer must report the federally required | | | | |
| elements of: | | | | - Maximum Administrative Fee? 2% of |
| | | | payment. |
| - Employee's name | | | | |
| | | | - Withholding Limits? Federal Rules under |
| - Employee's address | | | | CCPA. |
| | | | |
| - date of hire | | | | Please note that this article is not updated |
| | | | for changes that can and will happen from |
| - Employee's social security number | | | | time to time. |
| | | | |