Last reviewed: October 20, 2026

Payroll requirements in Pennsylvania

Pennsylvania follows the federal $7.25 minimum wage and still requires state income-tax withholding and unemployment compensation accounts.

Withholding and unemployment insurance

Employer withholding is with the Pennsylvania Department of Revenue: employer withholding. Unemployment compensation is with the Department of Labor & Industry: UC.pa.gov.

Minimum wage, overtime, and the final paycheck

The US DOL table effective July 1, 2026 lists Pennsylvania at $7.25. Source: DOL consolidated minimum wage table.

The DOL state page lists Pennsylvania premium pay after 40 hours in a week. Source: DOL state minimum wage laws.

Final wages are due on the regular payday under Pennsylvania’s wage payment rules. Use dli.pa.gov for the Wage Payment and Collection Law summary rather than another state’s penalty timeline.

Pay frequency and new-hire reporting

Keep the payday you notified employees about. Pennsylvania new-hire reports are due within 20 days of the date of hire. Source: PA CareerLink new-hire information.

This is general information for employers, not tax, legal, or payroll-filing advice. Rates and deadlines change. Confirm them with the cited agency before you pay people or file a return. HR360 TechX records payroll runs, payslips, time, and leave. It does not file Form 941, Form 940, W-2s, or 1099s.