Pennsylvania payroll tax and registration guide

Why is this important?

The following information requests and registration instructions must be completed before you can use OnPay to run payroll. To maintain compliance with state payroll tax regulations, you will need to provide: 

• Your state Employer Identification Number and state tax IDs - You must be registered with all state and local agencies listed in this article
• Tax rates - State and local tax offices determine these rates based on the type, age, and size of your business
• TPA and power of attorney - Most tax offices require this before we can submit quarterly wage reports and deposits on your behalf

This information must be provided and maintained by you in order for OnPay to accurately file and deposit tax payments for your company. OnPay is not responsible for any penalties or interest that incur due to missing or incorrect company tax information.

Note: Each state has its own requirements, so if you pay employees in more than one state, you’ll find separate tax guides for each state. 

Let Middesk handle your state tax registrations (and more)

If you'd like help registering your business with state agencies, our partner Middesk makes it simple and easy to hire employees and stay compliant in every state.

• Register with every state agency to get the tax IDs you need within minutes
• Stay compliant as you grow by managing agency mail and notices in your dashboard
• Manage all your government accounts in one place using Middesk's intuitive platform
• Foreign Qualify with the Secretary of State to create payroll tax accounts 

Learn more about Middesk→

What information OnPay needs from you

What state and local taxes and filings OnPay handles for Pennsylvania employers

Where you can find the tax account numbers needed

If you are an existing employer who has previously run payroll in Pennsylvania, you likely already have the IDs and online accounts needed for OnPay to process your tax filings.

If you are a new employer in Pennsylvania, you will need to register your business with the Pennsylvania Department of Revenue and the Pennsylvania Department of Labor. This must be completed for OnPay to be able to file and pay your Pennsylvania taxes.

Withholding Tax Account Number

Existing Pennsylvania Employer: 

Existing employers can find their Withholding Tax Account Number on the Coupons or Employer Quarterly Reconciliation that you received from the PA Department of Revenue.

New Pennsylvania Employer: Register with the Pennsylvania Department of Revenue 

• Click here and follow the instructions to register your business

Unemployment Account Number and Tax Rate

Updated January 1, 2025

Existing Pennsylvania Employer: 

• Existing employers can find the Unemployment Account Number on the Contribution Rate Notice (Form UC-657) or Notice of PA UC Responsibilities (UC-851) or Report for Unemployment Contribution (Form UC-2).
• Your Unemployment Tax Rate can be found with the Unemployment account number on the Forms listed above (Top right of Form UC-657). Employers generally have a rate ranging from 1.419% to 10.3734% for SUTA (or 10.5924% if you work in the construction industry), with a wage base of $10,000.

New Pennsylvania Employer: Register with the Pennsylvania Department of Labor

• Click here to register your business.
• New employers generally have a rate of 3.82% for SUTA (or 10.59% if you work in the construction industry), with a wage base of $10,000.

Paying employees in other states?

If you operate in multiple states or just have employees working from home across a state line, it's important to file the correct state forms for those workers. See what forms we file in the states where you pay employees.

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