Employer payroll taxes in Pennsylvania for 2026
On top of each paycheck, a Pennsylvania employer pays these taxes. None of them come out of the employee's pay. On a $60,000 salary they add $5,014.20 a year, so the employee costs $65,014.20.
| Employer tax | Rate | Wages taxed |
|---|---|---|
| Social Security | 6.2% | First $184,500 |
| Medicare | 1.45% | No limit |
| Federal unemployment (FUTA) | 0.6% | First $7,000 |
| Pennsylvania unemployment (SUTA) | 3.822% for new employers | First $10,000 |
Pennsylvania unemployment tax (SUTA)
Pennsylvania employers pay state unemployment tax on the first $10,000 of each employee's wages in 2026. A new employer starts at 3.822%, and experienced employers pay from 1.419% to 10.373% depending on their layoff history.
New employers pay 3.822%. New construction employers pay 10.5924%. Employees pay 0.07% of their own wages.
Pennsylvania employees also pay unemployment tax out of their own wages. The calculator withholds it with the employee's taxes.
What an employee costs in Pennsylvania
Yearly employer taxes and total cost for a single filer paid every two weeks, at the new-employer unemployment rate, for an employer with 10 employees. Benefits and workers' compensation insurance are extra.
| Salary | Employer taxes | Total cost | Added to pay | Employee take-home |
|---|---|---|---|---|
| $30,000 | $2,719.20 | $32,719 | 9.1% | $25,343 |
| $40,000 | $3,484.20 | $43,484 | 8.7% | $33,064 |
| $50,000 | $4,249.20 | $54,249 | 8.5% | $40,785 |
| $60,000 | $5,014.20 | $65,014 | 8.4% | $48,506 |
| $75,000 | $6,161.70 | $81,162 | 8.2% | $59,238 |
| $100,000 | $8,074.20 | $108,074 | 8.1% | $76,040 |
| $125,000 | $9,986.70 | $134,987 | 8% | $92,779 |
| $150,000 | $11,899.20 | $161,899 | 7.9% | $109,081 |
Withholding from Pennsylvania paychecks
From the employee's pay you withhold federal income tax under the W-4, 6.2% Social Security, 1.45% Medicare and Pennsylvania income tax, along with PA unemployment compensation. Employees checking their own pay can use the Pennsylvania paycheck calculator. Running a bonus? Use the bonus payroll calculator.
Pennsylvania employer taxes compared with nearby states
The same $60,000 employee, at each state's new-employer unemployment rate. Of the states that border Pennsylvania, Maryland has the lowest employer taxes.
| State | State unemployment | All employer taxes | Total cost |
|---|---|---|---|
| Pennsylvania | $382.20 | $5,014.20 | $65,014 |
| Delaware payroll calculator | $285.95 | $4,917.95 | $64,918 |
| Maryland payroll calculator | $221.00 | $4,853.00 | $64,853 |
| New Jersey payroll calculator | $1,478.40 | $6,110.40 | $66,110 |
| New York payroll calculator | $721.60 | $5,353.60 | $65,354 |
| Ohio payroll calculator | $256.50 | $4,888.50 | $64,889 |
| West Virginia payroll calculator | $256.50 | $4,888.50 | $64,889 |
Sources
Pennsylvania unemployment and program rates come from the state's own 2026 figures: pa.gov, pa.gov. Federal figures follow IRS Publication 15 and Publication 15-T. See how we calculate for the withholding method.