Pennsylvania paycheck calculator 2026
Pennsylvania withholds a flat 3.07% of compensation with no allowances, exemptions or standard deduction.
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Federal tax on a bonus paid on its own check is a flat 22% (37% above $1M of bonuses in the year). Your W-4 doesn't change it.
Per paycheck. Calculating from gross pay → other amounts
No state income tax on wages here.
More W-4, deductions and employer settings
- Standard deduction $16,100 single, $32,200 married jointly, $24,150 head of household
- Social Security 6.2% up to $184,500 · Medicare 1.45% (+0.9% over $200,000)
- FUTA 0.6% on the first $7,000 · bonus withholding 22%
- 401(k) limit $24,500 ($32,500 at 50+, $35,750 at 60–63)
Paycheck breakdown
Employer taxes (on top of gross pay)
Where the employer's money goes
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Pennsylvania payroll taxes and rules for 2026
Pennsylvania withholds a flat 3.07% of compensation with no allowances, exemptions or standard deduction. Employees also pay 0.07% of all wages to unemployment compensation, and most workers also owe a local earned income tax and often a Local Services Tax of up to $52 a year. Unlike federal tax, traditional 401(k) deferrals are taxed in Pennsylvania.
- Income tax
- 3.07% flat
- No withholding certificate sets the amount: every payroll period is taxed at 3.07% of compensation. Residents of Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia can file REV-419 to stop PA withholding.
- Employee 401(k), 403(b) and other elective retirement deferrals are taxable in Pennsylvania and belong in PA wages on the W-2.
- Employer-paid and salary-reduction payments for medical, dental and vision coverage are not PA compensation.
- Supplemental pay is added to the period's pay and taxed at the same 3.07%.
- Employee deductions
- Unemployment compensation (employee share): 0.07% of all gross wages No wage cap. Applies to every employee, including employees of reimbursable employers.
- Local earned income tax (Act 32): Set locally, commonly 1% or more Withhold the higher of the employee's resident rate and the work location's nonresident rate. Same wage base as PA income tax.
- Philadelphia Wage Tax: 3.735% residents, 3.425% nonresidents (from July 1, 2026) Replaces the Act 32 EIT for Philadelphia residents and for nonresidents working in Philadelphia.
- Local Services Tax: Up to $52 a year Set by the municipality where the employee works and withheld in equal parts each pay period.
- Employer taxes
- State unemployment insurance (UC): 3.822% for new non-construction employers on the first $10,000 of wages 2026 experience rates run from 1.419% to 10.3734%. These totals already include the 9.2% surcharge and, for experienced employers, the 0.60% additional contribution. New construction employers pay 10.5924%.
- Local taxes
- Pennsylvania has three local payroll taxes. The Act 32 earned income tax is levied by municipalities and school districts and collected through county tax collection districts. Philadelphia levies its own Wage Tax instead. The Local Services Tax is a flat amount of up to $52 a year set by the work municipality. Look up EIT and LST rates by PSD code on the DCED Municipal Statistics site.
- Bonuses
- Pennsylvania has one rate. Bonuses and other supplemental pay are added to the period's compensation and withheld at 3.07%.
- Minimum wage 2026
- $7.25/hour Pennsylvania follows the federal minimum wage.
- Pay frequency
- No minimum frequency is set in state law. Wages must be paid on regular paydays the employer designates in advance, and the wait between the end of a pay period and payday may not exceed 15 days unless a contract or trade custom says otherwise.
- Final paycheck
- Whether fired or quitting, final wages are due no later than the next regular payday.
- New-hire reporting
- Within 20 days of the hire date.
- Reciprocity
- Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia. Residents of those states working in Pennsylvania file REV-419 so the employer withholds no PA tax.
Checked against official sources on October 5, 2026:
- PA Department of Revenue, Employer Withholding Information Guide (REV-415)
- PA Department of Labor & Industry, UC Yearly Tax Highlights
- City of Philadelphia, Wage Tax (employers)
- PA DCED, Municipal Statistics EIT and LST rates
- PA Wage Payment and Collection Law (Act 329 of 1961)
- PA L&I, Summary of the Wage Payment and Collection Law (LLC-2)
- U.S. Department of Labor, State Minimum Wage Laws
- U.S. Department of Labor, State Payday Requirements
- HHS Office of Child Support Services, State New Hire Reporting requirements
Take-home pay in Pennsylvania by salary
| Salary | Federal tax | FICA | Pennsylvania taxes | Take-home / year | Per paycheck | Employer cost |
|---|---|---|---|---|---|---|
| $40,000 | $2,620 | $3,060 | $1,656 | $32,664 | $1,256 | $43,484 |
| $60,000 | $5,020 | $4,590 | $2,484 | $47,906 | $1,843 | $65,014 |
| $80,000 | $8,770 | $6,120 | $3,312 | $61,798 | $2,377 | $86,544 |
| $100,000 | $13,170 | $7,650 | $4,140 | $75,040 | $2,886 | $108,074 |
| $150,000 | $24,734 | $11,475 | $6,210 | $107,581 | $4,138 | $161,899 |
Single filer, paid every two weeks, 2026 W-4 with no adjustments, default Pennsylvania withholding settings, no 401(k) or benefits, new-employer unemployment rate. Pennsylvania taxes include state income tax and employee-paid state programs; local taxes are not included unless the default setting includes them.
How the federal part works, step by step: the 2026 paycheck guide · Oregon · Rhode Island
Pennsylvania paycheck questions
Do 401(k) contributions reduce Pennsylvania taxable wages?
No. Elective deferrals to 401(k), 403(b) and similar plans are taxable for Pennsylvania income tax and are included in PA wages on the W-2. Health, dental and vision premiums paid through a cafeteria plan are not taxed.
Which local EIT rate do we withhold?
Under Act 32 you withhold the higher of two rates: the rate where the employee lives (resident rate) and the nonresident rate where they work. Look both up by PSD code on the DCED Municipal Statistics site.
Does the employee really pay unemployment tax in Pennsylvania?
Yes. Pennsylvania is one of three states with an employee UC contribution. For 2026 it is 0.07% of gross wages with no cap, withheld every pay period.
How is the Local Services Tax withheld?
The work municipality sets the amount, at most $52 a year. Divide it evenly across the year's pay periods. An employee who expects less than $12,000 in earnings from that municipality can file for an exemption.
How much is $60,000 a year after taxes in Pennsylvania?
About $47,906 a year, or $1,843 every two weeks, for a single filer with no other W-4 adjustments in 2026. Federal income tax is $5,020, Social Security and Medicare $4,590, and Pennsylvania taxes and payroll deductions $2,484.
What does a $60,000 employee cost an employer in Pennsylvania?
$65,014 a year before benefits: the salary plus the 7.65% FICA match, federal unemployment (FUTA) and Pennsylvania unemployment insurance at the new-employer rate of 3.822% on the first $10,000.
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