2019 Payroll Quick Guide
Pennsylvania Unemployment taxable wage base stays at $10,000.
The unemployment contribution rate for employees is 0.06% on all wages.
Federal Unemployment taxable wage base remains at $7,000.
The employer rate is 0.60%.
Pennsylvania Minimum Wages: $7.25; Food Services $2.83; Tip Credit $4.42
Federal Minimum Wages: $7.25; Food Services $2.13; Tip Credit $5.12
Social Security taxable wage base is $132,900
Employer & employee tax rate is 6.2%.
Medicare taxable wage base - No Limit
Employer and employee tax rate is 1.45%.
Pennsylvania Withholding - flat 3.07% ratePennsylvania Local Earned Income Tax - Every employer must withhold local earned income tax for their employees.
- Every employee should complete a Certificate of Residency Form. (Click here for form)
- Every employer must deduct the GREATER of the employee's resident tax OR the tax where the employee is employed.
- The employee's Form W-2 must show the numeric code where the payment was remitted.