Pennsylvania (PA) – 2019
Pennsylvania
| Minimum Wage | Pennsylvania | Federal |
|---|---|---|
| Minimum Wage | $7.25 | $7.25 |
| Minimum Cash Wage (Tipped Employee) | $2.83 | $2.13 |
| Maximum Tip Credit (Different rates apply to employers with 10 or less full-time employees, effective 1/1/07) | $4.42 | |
| State Income Tax | Pennsylvania | Federal |
| Wage Withholding | 3.07% | |
| Supplemental Wage / Bonus Rate | 3.07% | |
| Unemployment Insurance | Pennsylvania | Federal |
| Maximum 2019 Taxable Earnings (Unchanged from 2018) | $10,000 | |
| Employee 2019 Deduction (Wages paid x 0.06%) | Unlimited | |
| Employer 2019 Tax Rates (Includes 5.4% surcharge, 1.1% interest tax factor and 0.50% additional contribution tax) | 2.3905 – 11.0333% | |
| Standard 2019 New Employer Rate (Includes 5.4% surcharge) | 3.6890% | |
| Voluntary Contribution Permitted | Yes |
Federal (FED) – 2019
| 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 |
| Medicare Rate | 1.45% |
| Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match) | 0.90% |
| Employee / Employer Tax Rate (Unchanged from 2018) | 1.45% |
| Maximum Taxable Earnings | No Limit |
| FICA (SOCIAL SECURITY) | Federal |
| Employee / Employer Tax Rate (Unchanged from 2018) | 6.20% |
| Maximum Taxable Earnings (Increased from $128,400 in 2018) | $132,900 |
| FUTA (EMPLOYER-PAID) | Federal |
| Normal Net Tax | Normal Net Tax |
| Maximum Credit | 5.40% |
| Percent of Taxable Wages | 6.00% |
| Maximum Taxable Earnings | $7,000 |
| Health Savings Accounts | Federal |
| Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2018) | $1,000 |
| Family Contribution Limit (Employee / Employer) (Increased from $6,900 in 2018) | $7,000 |
| Self-Only Contribution Limit (Employee / Employer) (Increased from $3,450 in 2018) | $3,500 |
| Supplemental Wage / Bonus Rates | Federal |
| Pay over $1 Million (Unchanged from 2018) | 37% |
| Flat Rate Withholding Method (Unchanged from 2018) | 22% |
Pennsylvania State Resources
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