Withholding requirements

Supplemental rate

State Unemployment Insurance (SUI)

Wage base



For new employers, the rates are 3.6890 for non-construction employers and 10.2238% for construction employers.
Employee contributions are 0.06%


Minimum wage


Termination Pay

If an employee is fired or quits, the employee must be paid by the next payday.

New Hire Filing

Reporting deadline

Within 20 days of employee hiring, rehiring, or returning to work.

Reporting by mail

Commonwealth of Pennsylvania
New Hire Reporting Program
PO Box 69400

New hire reporting form

Child Support

More information


New employer registration

Local taxes

Information about your PA local taxes can be found here:

Reciprocal states

Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginia.

Disability insurance


Last Updated



The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.


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