Pennsylvania (PA) – 2016
Pennsylvania
| Minimum Wage | Pennsylvania | Federal |
|---|---|---|
| Minimum Wage | $7.25 | $7.25 |
| Minimum Cash Wage (Tipped Employee) | $2.83 | $2.13 |
| Maximum Tip Credit | $4.42 | $5.12 |
| Youth Minimum Wage | $7.25 | $4.25 |
| State Income Tax | Pennsylvania | Federal |
| Wage Withholding | 3.07% | |
| Supplemental Wage / Bonus Rates: Flat rate withholding method (Unchanged from 2016) | 3.07% | |
| Supplemental Wage / Bonus Rates: Pay over $1 Million (Unchanged from 2016) | 3.07% | |
| Unemployment Insurance | Pennsylvania | Federal |
| Maximum 2017 Taxable Earnings | $9,750 (Increased from $9,500 in 2016) | |
| Employee Deduction | (Wages paid x 0.07%) Unlimited | |
| Employer 2017 Tax Rates | 2.8010 – 10.8937% (Includes 5.1% surcharge, 1.1% interest tax factor and 0.65% additional contribution tax) | |
| Standard 2017 New Employer Rate | 3.6785% (Includes 5.1% surcharge) | |
| Voluntary Contribution Permitted | Yes |
Federal (FED) – 2016
| Minimum Wage | Federal |
|---|---|
| Youth Minimum Wage | $4.25 |
| Maximum Tip Credit | $5.12 |
| Minimum Cash Wage (Tipped Employee) | $2.13 |
| Minimum Wage | $7.25 |
| FICA (MEDICARE) | Federal |
| Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match) | 0.9% |
| Employee / Employer Tax Rate (Unchanged from 2016) | 1.45% |
| Maximum Taxable Earnings | No Limit |
| FICA (SOCIAL SECURITY) | Federal |
| Employee / Employer Tax Rate (Unchanged from 2016) | 6.2% |
| Maximum Taxable Earnings (Increased from $118,500 in 2016) | $127,200 |
| FUTA (EMPLOYER-PAID) | Federal |
| Normal Net Tax | 0.6% |
| Maximum Credit | 5.4% |
| Percent of Taxable Wages | 6.0% |
| Maximum Taxable Earnings | $7,000 |
| Health Savings Accounts | Federal |
| Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2016) | $1,000 |
| Family Contribution Limit (Employee / Employer) (Unchanged from 2016) | $6,750 |
| Self-Only Contribution Limit (Employee / Employer) (Increased from $3,350 in 2016) | $3,400 |
| Supplemental Wage / Bonus Rates | Federal |
| Pay over $1 Million (Unchanged from 2016) | 39.6% |
| Flat rate withholding method (Unchanged from 2016) | 25% |
Pennsylvania State Resources
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