Pennsylvania

$7.25 / hour

The minimum wage in Pennsylvania is $7.25 per hour for covered employees.

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2026-08-13

1.5%

Most employees in Pennsylvania must be paid overtime compensation for hours worked over forty straight-time hours per week at one and one-half times the regular rate.

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2026-08-13

A worker is considered an employee unless the individual is free from control or direction over the services and is customarily engaged in an independently established trade, occupation, profession, or business. Construction workers must satisfy additional Act 72 criteria.

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2026-08-13

Every employer shall pay wages on regular paydays designated in advance. If no written contract or customary trade lapse controls, wages earned in a pay period are due within fifteen days after the pay period ends.

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2026-08-13

Whenever an employee is separated from payroll or quits, the wages earned become due and payable no later than the next regular payday on which the wages would otherwise be due.

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2026-08-13

Each pay-period stub must include hours actually worked, rate of pay, gross wages, tax and authorized deductions, and the beginning and ending dates of the pay period

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2026-08-13

Wages must be paid in lawful money or check, except deductions provided by law or authorized by Department regulation for the convenience of the employee, including qualifying benefit-plan contributions.

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2026-08-13

Wages shall be paid in lawful money of the United States or by check, subject to deductions provided by law or authorized by regulation.

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2026-08-13

All child workers must be provided a thirty-minute meal period on or before five consecutive hours of work.

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2026-08-13

The minimum wage must be paid for hours worked regardless of payment frequency or whether wages are hourly, salaried, commissioned, piece-rate, or another basis.

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2026-08-13

No general predictive scheduling requirement for private employers was located in PA's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

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2026-08-13

Under a properly maintained accountable plan, reimbursed amounts are not included in Pennsylvania wages when the employee submits the expense and is reimbursed for the exact amount of the expense.

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2026-08-13

Pennsylvania’s compensation guidance lists commissions as compensation reported in state wages and subject to the applicable withholding treatment.

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2026-08-13

An employer must withhold Pennsylvania personal income tax on all compensation; supplemental or other compensation is added for the current payroll period and multiplied by the withholding rate.

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2026-08-13

Pennsylvania labor law does not require severance pay, but an employer must pay the benefit if its policy or a contract requires it

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2026-08-13

Paid holiday time is not protected under the Wage Payment and Collection Law unless expressly promised in official business documents such as an employee handbook or memorandum.

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2026-08-13

Pennsylvania prevailing wage applies to covered public construction funded by a public body when estimated total project cost exceeds $25,000. Contractors and subcontractors must submit certified payrolls.

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2026-08-13

Paid sick leave is not protected under the Pennsylvania Wage Payment and Collection Act unless expressly promised in official business documents such as an employee handbook or memo

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2026-08-13

Paid leave to care for seriously ill family members is not required under Pennsylvania state law, although some employers may offer it

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2026-08-13

No general other leaves requirement for private employers was located in PA's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

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2026-08-13

3.07%

Entities are required to withhold Pennsylvania personal income tax at a flat rate of 3.07 percent from resident and nonresident employees earning income in Pennsylvania.

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2026-08-13

A reciprocal-state resident working in Pennsylvania is exempt from Pennsylvania withholding when the employee files Form REV-419 and the employer withholds and remits the resident state’s income tax.

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2026-08-13

3.07%

If an employee receives supplemental or other compensation, the employer determines withholding by adding it to compensation for the current payroll period and multiplying the amount by the withholding rate.

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2026-08-13

Pennsylvania has reciprocal tax agreements with Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginia. With a valid REV-419, the employer withholds the reciprocal state’s tax instead of Pennsylvania tax.

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2026-08-13

Employers should withhold and remit local earned income tax and local services tax for employees working in Pennsylvania, and employees complete a Residency Certification Form upon hire.

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2026-08-13

0.07% · wage base $10,000

The Pennsylvania UC taxable wage base is $10,000. For calendar year 2026, employers must withhold an employee contribution of 0.07 percent from gross wages.

Effective

2026-01-01

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2026-08-13

No general disability insurance requirement for private employers was located in PA's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

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2026-08-13

An employer must maintain workers’ compensation coverage and post in a prominent, accessible place at the primary business and employment sites the insurer name, address, and telephone number.

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2026-08-13

Withholding under $300 per quarter is remitted quarterly; $300 to $999 monthly; $1,000 to $4,999.99 semimonthly; and $5,000 or more semiweekly.

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2026-08-13

Entities required to deduct and withhold tax must file a Quarterly Withholding Return W-3, and returns must be filed whether or not taxable transactions occur in the period.

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2026-08-13

Every employer required to withhold and remit tax must file Form REV-1667R with W-2 wage statements on or before the last day of January for the preceding calendar year.

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2026-08-13

Employers must report all employees who live or work in Pennsylvania regardless of length of employment, including rehired, temporary, seasonal, part-time, and short-tenure employees.

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2026-08-13

25%

In Pennsylvania, the governing rule for garnishments is federal: A garnishment may not take more than the lesser of 25 percent of an employee's disposable earnings for the workweek, or the amount by which those disposable earnings exceed thirty times the federal minimum hourly wage. Earnings equal to or below thirty times the minimum wage may not be garnished in any amount. Orders for support, bankruptcy orders and debts for federal or state tax are excepted from this restriction (15 U.S.C. 1673; 29 CFR 870.10).

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2026-08-10

The Equal Pay Law prohibits an employer from paying an employee less than an opposite-sex employee for work under equal conditions on jobs requiring equal skills. Nondiscriminatory seniority, training, or merit systems are permitted.

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2026-08-13

No general pay transparency requirement for private employers was located in PA's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

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2026-08-13

No general salary history requirement for private employers was located in PA's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

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2026-08-13

25%

When at least one month has passed and wages remain unpaid, the employee may be entitled to unpaid wages plus liquidated damages of twenty-five percent of wages due or $500, whichever is greater.

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2026-08-13

Pennsylvania employers must put up applicable state labor-law posters where employees can easily see and read them; required notices include equal pay, unemployment compensation, workers’ compensation, and minor-work notices.

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2026-08-13

When school is in session, 14- and 15-year-olds may work no more than three hours on a school day or eighteen hours in a school week. Work permits are required, and minors may not work more than six consecutive days.

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2026-08-13

All public works contractors and subcontractors are required to use the federal E-Verify system to confirm that employees working on public works projects are authorized to work in the United States.

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2026-08-13

New Pennsylvania employers must register for unemployment compensation within thirty days after covered services are first performed, and businesses register employer withholding through Pennsylvania Online Business Tax Registration in myPATH.

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2026-08-13

Every employer shall keep payroll records and documents open to inspection. Records maintained at a central office outside Pennsylvania must be available at the place of employment within seven calendar days after notice.

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2026-08-13

1%

Late unemployment contributions accrue interest at one percent per month. A late quarterly tax report is assessed fifteen percent of contributions payable, with a $125 minimum and $450 maximum.

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2026-08-13

No administrative proceeding or legal action under the Wage Payment and Collection Law may be instituted more than three years after the wages were due and payable.

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2026-08-13