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Pennsylvania Payroll Tax Compliance

State:

Pennsylvania

PA Tax Forms

Agency Form Detail

  • Form ID Tax Code Form Name  
    Form Detail UC-2 UI Employer's Report for Unemployment Compensation View
    UC-2A UI Employer's Unemployment Insurance Tax Report View
    PA New Hire Report UI New Hire Report View
    PA-501 (EFT or Telefile Only) WH Employer Deposit Statement of Withholding Tax View
    PA-W3 WH Employer Quarterly Return of Withholding Tax View
    REV-1667 AS WH W-2 Transmittal View
    State W2 WH Wage and Tax Statement View

Pennsylvania Withholdings

Agency Contact Information

  • Agency Name

    Pennsylvania Department of Revenue

  • Vendor Payable Name

    Pennsylvania Department of Revenue

  • Mailing Address

    Bureau of Business Trust Fund Taxes
    P.O. Box 280904
    Harrisburg, PA 17128-0904

  • Phone Numbers

    Business Tax Questions
    717-787-1064

  • Support Website URL

    https://revenue-pa.custhelp.com/

  • Agency Website URL

    http://www.revenue.state.pa.us/portal/server.pt/community/businesses/11406

  • Agency Info Effective Date

    Oct 1, 2012

  • Agency Holidays

    New Year's Day - January 1
    Martin Luther King, Jr. Birthday - January 20
    President's Day - February 17
    Memorial Day - May 26
    Independence Day - July 4
    Labor Day - September 1
    Columbus Day - October 13
    Veterans' Day - November 11
    Thanksgiving Day - November 27 and 28
    Christmas - December 25
  • Holiday Effective Date

    Jan 1, 2014

  • Agency Account Number Formats

    Account Number Name

    PA Dept of Revenue Acct ID No.

  • QuickBooks Employer Account Number Format(s)

    9999 9999 or 99999999

  • Account Number Effective Date

    Jan 1, 2008

Agency Withholding Details

  • WH Supported?

    Yes

  • Allowance Amount Detail

    None

  • Supplemental Rate Detail

    3.07%

  • Effective Date

    Jan 1, 2008

  • W4 Requirements

    Can Use Federal W4?

    No

  • Effective Date

    Jan 1, 2010

Agency Tax Payment Details

  • Tax Payment Name

    PA Withholding

  • Last Verified Date

    Dec 17, 2013

Tax Payment Frequency Detail

  • Payment Frequency Payment Name  
    Semiweekly PA Withholding View
    Semimonthly PA Withholding View
    Monthly PA Withholding View
    Quarterly PA Withholding View

Electronic Mandate Requirements

  • Employer Filing Requirements

    WH Filing: Employers on a semi-weekly deposit schedule must file electronically.

    W-2: Employers that report 250 or more employees have to file electronically.

  • Employer Payment Requirements

    Effective 1/1/2014, employers that report a withholding liability of $1,000 or more must pay electronically.

    Employers on a semi-weekly withholding deposit schedule must pay electronically. The agency highly recommends all employers make electronic payments

  • Effective Date

    Jan 1, 2014

Unemployment Tax

Agency Contact Information

  • Agency Name

    Pennsylvania Department of Labor and Industry

  • Vendor Payable Name

    PA UC Fund

  • Mailing Address

    Office of UC Tax Services
    Status Determinations Unit
    Room 824
    651 Boas Street
    Harrisburg, PA 17121

    General Correspondence:
    P.O. Box 60250
    Harrisburg, PA 17106-0250

  • Phone Numbers

    UC Tax Information Line
    866-403-6163
    Out-of-State Employers call
    717-772-4903
    Within the Harrisburg area
    717-787-7679

  • Support Email

    UC-News@pa.gov

  • Agency Website URL

    http://www.portal.state.pa.us/portal/server.pt?open=514&objID=552162&mode=2

  • Agency Info Effective Date

    Dec 1, 2013

  • Agency Holidays

    New Year's Day - January 1
    Martin Luther King, Jr. Birthday - January 20
    President's Day - February 17
    Memorial Day - May 26
    Independence Day - July 4
    Labor Day - September 1
    Columbus Day - October 13
    Veterans' Day - November 11
    Thanksgiving Day - November 27 and 28
    Christmas - December 25
  • Holiday Effective Date

    Jan 1, 2014

  • Agency Account Number Formats

    Account Number Name

    PA Dept of Labor and Ind Emp Acct No. and Check Digit

  • QuickBooks Employer Account Number Format(s)

    9999999

  • Account Number Effective Date

    Dec 1, 2013

Agency Tax Rate Detail

  • Minimum Rate

    2.801%

  • Maximum Rate

    15.098%

  • New Rate

    3.678%

  • Rate Effective Date

    Jan 1, 2013

  • Employer Wage Base

    Wage Base Amount

    $8,750.00

  • Wage Base Effective Date

    Jan 1, 2014

  • Employee Rates

    Fixed Rate

    0.07%

  • Rate Effective Date

    Jan 1, 2013

Agency Surcharge Detail

  • Surcharge Name

    Employer Additional Contribution Tax

  • Creditable to FUTA

    Yes

  • Fixed Rate

    0.65%

  • Wage Base Amount

    $8,750.00

  • Surcharge Effective Date

    Jan 1, 2014

  • Last Verified Date

    Oct 31, 2013

Agency Tax Payment Details

  • Tax Payment Name

    PA Unemployment Insurance

  • Last Verified Date

    Jan 6, 2014

Tax Payment Frequency Detail

  • Payment Frequency Payment Name  
    Quarterly PA Unemployment Insurance View

Electronic Mandate Requirements

  • Employer Filing Requirements

    Effective for first quarter 2014 filings, all employers will need to file electronically.

  • Employer Payment Requirements

    No mandate

  • Effective Date

    Jan 1, 2014

Other Payroll Taxes

Pennsylvania Local Tax

E-file & Pay

Electronic Form Requirement Detail

  • Form ID  
    PA-501 (EFT or Telefile Only) View
    PA-W3 View

Employer Registration

Withholding Tax

  • How does the agency prefer the employer to register?

    Online

  • Where can I find out more about the agency process for registration?

    http://www.pa100.state.pa.us/about_online_pa100.htm

  • Is there a registration fee?

    No

  • What is the name of the form to use for registration?

    Online PA-100 Business Registration

  • What is the link to the form for registration?

    http://www.pa100.state.pa.us/

  • Additional information about the registration for this state.

    Must register first to use the site & then you will be able to complete the business application

    You will automatically receive your account number(s) via e-mail if you provide your e-mail address in section 4. If you do not provide your e-mail address, do not have an e-mail address, or do not receive your e-mail notification you may retrieve your account number(s), simply by logging on to http://www.pa100.state.pa.us the next business day after you complete the online PA100. Click on Check Application Status and enter your Application ID and 4-digit PIN. Your PIN will be assigned when you start a new application on the next screen. Be sure to write down your Application ID and PIN or print the screen as a record.

Unemployment Insurance Tax

  • How does the agency prefer the employer to register?

    Online

  • Where can I find out more about the agency process for registration?

    http://www.portal.state.pa.us/portal/server.pt/community/registration/18210

  • Is there a registration fee?

    No

  • What is the name of the form to use for registration?

    Online PA-100 Business Registration

  • What is the link to the form for registration?

    http://www.pa100.state.pa.us/

  • Additional information about the registration for this state.

    Must register first to use the site & then you will be able to complete the business application

    You will automatically receive your account number(s) via e-mail if you provide your e-mail address in section 4. If you do not provide your e-mail address, do not have an e-mail address, or do not receive your e-mail notification you may retrieve your account number(s), simply by logging on to http://www.pa100.state.pa.us the next business day after you complete the online PA100. Click on Check Application Status and enter your Application ID and 4-digit PIN. Your PIN will be assigned when you start a new application on the next screen. Be sure to write down your Application ID and PIN or print the screen as a record.