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