2025 YEAR END
Withholding
Withholding requirements
Employers must complete Form W-4,Employees Withholding Certificate.
Supplemental rate
State Unemployment Insurance (SUI)
Wage base
$10,000
Contributions
- Employer Contribution Rates:
-
- Range: 1.419% to 10.3734%
- New Employers: Assigned a standard rate of 3.822%
- Employee Contribution Rate:
- Fixed at 0.07% of wages
More information
Labor
Minimum wage
$7.25
Termination Pay
If an employee is terminated or resigns, they must be paid by the next scheduled payday.
More information
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
P.O. Box 69400
Harrisburg, PA 17106-9400
Fax: (717) 657-4473
Customer Service Number: 1-888-PAHIRES (724-4737).
New hire reporting form
Employers can use the official New Hire Reporting Form available on the CWDS website or submit equivalent information electronically.
Child Support
Online payments
More information
The site also includes contact info for local Domestic Relations Sections (DRS), FAQs, and legal guidance.
Other
New employer registration
Local taxes
Information about your PA local taxes can be found here: http://munstats.pa.gov/Public/FindLocalTax.aspx
Reciprocal states
Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginia.
Disability insurance
N/A
Last Updated
09/29/2025
States
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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