Pennsylvania employer tax table (2026 planning)
| Tax | Rate | Wage base | Paid by |
|---|---|---|---|
| Social Security (employer) | 6.200% | $184,500 | Employer |
| Medicare (employer) | 1.450% | No wage base | Employer |
| FUTA (net after credit) | 0.600% | $7,000 | Employer |
| Pennsylvania SUTA (new employer) | 3.822% | $10,000 | Employer |
Non-construction newly liable rate including surcharge. Source names: IRS Publication 15-A (2026), IRS Form 940 instructions, and the Pennsylvania UI agency summary used in our dual-source check. Outbound agency links omitted on purpose.
FAQ
What employer payroll taxes apply in Pennsylvania?
Employers pay federal FICA and FUTA plus Pennsylvania unemployment compensation tax. The newly liable non-construction planning rate used here is 3.822% on the first $10,000.
Do Pennsylvania employees pay unemployment tax?
Pennsylvania can include an employee unemployment contribution in some setups. This employer-cost page focuses on employer-paid taxes; use the payroll tax calculator for employee-side payroll lines when configured.
Is this a Pennsylvania paycheck calculator?
No. It is an employer cost estimate, not take-home pay.
How often are rates updated?
Planning figures are reviewed at least quarterly. See lastUpdated and lastVerified on this page.