Payroll Pennsylvania, Unique Aspects of Pennsylvania Payroll Law and Practice
The Pennsylvania State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:
Department of Revenue
Bureau of Business Trust Fund Taxes
Employer Tax Division
Department 280904
Harrisburg, PA 17128-0904
(717) 783-1488
Pennsylvania does not have a state form to calculate state income tax withholding.
Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Pennsylvania cafeteria plans are not taxable for income tax calculation if used to purchase health or life insurance; taxable for unemployment insurance purposes. 401(k) plan deferrals are taxable for income taxes; taxable for unemployment purposes.
In Pennsylvania supplemental wages are taxed at a 3.07% flat rate.
You may file your Pennsylvania State W-2s by magnetic media if you choose to.
The Pennsylvania State Unemployment Insurance Agency is:
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Office of Employment Security
