Pennsylvania (PA) – 2017


Minimum WagePennsylvaniaFederal
Minimum Wage$7.25$7.25
Minimum Cash Wage (Tipped Employee)$2.83$2.13
Maximum Tip Credit (Insert Comment)$4.42 (Different rates apply to employers with 10 or less full-time employees, effective 1/1/07)
Youth Minimum Wage$7.25$4.25
State Income TaxPennsylvaniaFederal
Wage Withholding3.07%
Supplemental Wage / Bonus Rate3.07%
Unemployment InsurancePennsylvaniaFederal
Maximum 2017 Taxable Earnings (Insert Comment)$9,750 (Increased from $9,500 in 2016)
Employee Deduction (Insert Comment)Unlimited(Wages paid x 0.07%)
Employer 2017 Tax Rates (Insert Comment)2.6434 – 11.2616% (Includes 5.1% surcharge, 1.1% interest tax factor and 0.65% additional contribution tax)
Standard 2017 New Employer Rate (Insert Comment)3.6785% (Includes 5.1% surcharge)
Voluntary Contribution PermittedYes

Federal (FED) – 2017

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.9%
Employee / Employer Tax Rate (Unchanged from 2016)1.45%
Maximum Taxable EarningsNo Limit
Employee / Employer Tax Rate (Unchanged from 2016)6.2%
Maximum Taxable Earnings (Increased from $118,500 in 2016)$127,200
Normal Net Tax0.6%
Maximum Credit5.4%
Percent of Taxable Wages6.0%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
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 RatesFederal
Pay over $1 Million (Unchanged from 2016)39.6%
Flat rate withholding method (Unchanged from 2016)25%

Pennsylvania State Resources

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