| The Pennsylvania State Agency that oversees | | | | Employer's Federal Employer Identification |
| the collection and reporting of State income taxes | | | | Number (EIN) This information must be reported |
| deducted from payroll checks is:Department of | | | | within 20 days of the hiring or rehiring. |
| Revenue | | | | The information can be sent as a W4 or |
| Bureau of Business Trust Fund Taxes | | | | equivalent by mail, or fax. |
| Employer Tax Division | | | | There is a written warning penalty for a late |
| Department 280904 | | | | report in Pennsylvania, $25.00 for later violations, |
| Harrisburg, PA 17128-0904 | | | | and $500 for conspiracy.The Pennsylvania new |
| (717) 783-1488 | | | | hire-reporting agency can be reached at |
| does not have a state form to calculate state | | | | 888-724-4737 or on the web at does not allow |
| income tax withholding.Not all states allow salary | | | | compulsory direct depositPennsylvania has no |
| reductions made under Section 125 cafeteria plans | | | | State Wage and Hour Law provisions concerning |
| or 401(k) to be treated in the same manner as | | | | pay stub information.Pennsylvania requires that |
| the IRS code allows. In Pennsylvania cafeteria | | | | employee be paid on regular paydays designated |
| plans are not taxable for income tax calculation if | | | | in advance.Pennsylvania requires that the lag time |
| used to purchase health or life insurance; taxable | | | | between the end of the pay period and the |
| for unemployment insurance purposes. 401(k) plan | | | | payment of wages to the employee not exceed |
| deferrals are taxable for income taxes; taxable | | | | fifteen days.Pennsylvania payroll law requires that |
| for unemployment purposes.In Pennsylvania | | | | terminated employees must be paid their final pay |
| supplemental wages are taxed at a 3.07% flat | | | | by next regular payday (by certified mail if |
| rate.You may file your Pennsylvania State W-2s | | | | employee requests).Deceased employee's wages |
| by magnetic media if you choose to.The | | | | of $5,000 must be paid to the surviving spouse, |
| Pennsylvania State Unemployment Insurance | | | | child, parent, or sibling (in that order).Escheat laws |
| Agency is:Department of Labor and Industry | | | | in Pennsylvania require that unclaimed wages be |
| Office of Employment Security | | | | paid over to the state after three years.There is |
| Seventh and Forster Sts. | | | | no provision in Pennsylvania law concerning record |
| Labor and Industry Bldg. | | | | retention of abandoned wage records.Pennsylvania |
| Harrisburg, PA 17121 | | | | payroll law mandates no more than 45% of |
| (717) 787-7613 | | | | minimum wage may be used as a tip credit.In |
| State of Pennsylvania taxable wage base for | | | | Pennsylvania the payroll laws covering mandatory |
| unemployment purposes is wages up to | | | | rest or meal breaks are only that minors under 16 |
| $8000.00.Pennsylvania requires Magnetic media | | | | must have 30 minutes rest after five hours of |
| reporting of quarterly wage reporting if the | | | | work.Pennsylvania statute requires that wage and |
| employer has at least 250 employees that they | | | | hour records be kept for a period of not less |
| are reporting that quarter.Unemployment records | | | | than three years. These records will normally |
| must be retained in Pennsylvania for a minimum | | | | consist of at least the information required under |
| period of four years. This information generally | | | | FLSA.The Pennsylvania agency charged with |
| includes: name; social security number; dates of | | | | enforcing Child Support Orders and laws is:Bureau |
| hire, rehire and termination; wages by period; | | | | of Child Support Enforcement |
| payroll pay periods and pay dates; date and | | | | Department of Public Welfare |
| circumstances of termination.The Pennsylvania | | | | P.O. Box 2675 |
| State Agency charged with enforcing the state | | | | Harrisburg, PA 17105-2675 |
| wage and hour laws is:Department of Labor and | | | | (717) 787-1894 |
| Industry | | | | * has the following provisions for child support |
| Bureau of Labor Law Compliance | | | | deductions:When to start Withholding? First pay |
| Labor and Industry Bldg., Rm. 1301 | | | | period after 14 days from service. |
| Seventh and Forster Sts. | | | | When to send Payment? Within 7 days of |
| Harrisburg, PA 17120 | | | | Payday. |
| (717) 787-5279 | | | | When to send Termination Notice? "Promptly" |
| minimum wage in Pennsylvania is $5.15 per | | | | Maximum Administrative Fee? 2% of payment. |
| hour.The general provision in Pennsylvania | | | | Withholding Limits? Federal Rules under CCPA. |
| concerning paying overtime in a non-FLSA | | | | Please note that this article is not updated for |
| covered employer is one and one half times | | | | changes that can and will happen from time to |
| regular rate after 40-hour week.Pennsylvania | | | | time.Charles J. Read, CPA has been in the payroll, |
| State new hire reporting requirements are that | | | | accounting and tax business for 30 years, the last |
| every employer must report every new hire and | | | | fifteen in private practice. Mr. Read is the author |
| rehire. The employer must report the federally | | | | of "How to Start a New Business".For Professional |
| required elements of:Employee's name | | | | Payroll services at a Budget Price go to a |
| Employee's address | | | | Paperless Payroll Company.Go to For a full service |
| date of hire | | | | payroll service bureau with CPA's on staff.See an |
| Employee's social security number | | | | excerpt of Mr. Read's interviews from William |
| Employer's name | | | | Shatners "Heartbeat of America" television show |
| Employers address | | | | on the websites linked above. |