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Intuit
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Pennsylvania Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
Form Detail UC-2 (Electronic Only) (Filing) UI Employer's Report for Unemployment Compensation
Effective Date
Form Name
Employer's Report for Unemployment Compensation
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Report Create and Upload File
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
ACH Credit or Check
UC-2A (Electronic Only) (Filing) UI Employer's Unemployment Insurance Tax Report
Effective Date
Subform of
UC-2
Form Name
Employer's Unemployment Insurance Tax Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Report Create and Upload File

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Worksheet to be used to assist with the filing submission to the agency.
Payment Methods
N/A
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required.
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
PA-501 (Electronic Only) (Payment) WH Employer Deposit Statement of Withholding Tax
Effective Date
Form Name
Employer Deposit Statement of Withholding Tax
Filing Frequency
Semiweekly Semimonthly Monthly Quarterly
Filing Due Dates
Semiweekly: Due the following Friday (for pay dates that fall on Saturday through Tuesday). Due the following Wednesday (for pay dates that fall on Wednesday through Friday). Semimonthly: Due 3 banking days after close of the Semimonthly period. Monthly: Due 15th day of following month for January through November. Due January 31 for December. Quarterly: Due the last day of the month following the end of the quarter (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Payment Methods-DIY
E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
PA-W3 (Filing) WH Employer Quarterly Return of Withholding Tax
Effective Date
Form Name
Employer Quarterly Return of Withholding Tax
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail E-file (E-file only for Semi-Weekly Payer)

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
ACH Debit
REV-1667 AS (Filing) WH W-2 Transmittal
Effective Date
Form Name
W-2 Transmittal
Filing Frequency
Annual
Filing Due Dates
Due on or before January 31 of the following year.
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
The last day of January following the end of the year being filed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A

Agency contact information

Effective Date
Agency Name
Pennsylvania Department of Revenue
Vendor Payable Name
Pennsylvania Department of Revenue
Mailing Address
Bureau of Business Trust Fund Taxes P.O. Box 280904 Harrisburg, PA 17128-0904
Phone Numbers
Business Tax Questions 717-787-1064
Support Website URL
https://revenue-pa.custhelp.com/
Agency Website URL
http://www.revenue.pa.gov/GeneralTaxInformation/Tax%20Types%20and%20Information/EmployerWithholding/Pages/default.aspx

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays: Day after Thanksgiving - November 29

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
PA Dept of Revenue Acct ID No.
QuickBooks Employer Account Number Format(s)
9999 9999 or 99999999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
None
Supplemental Rate Detail
3.07%

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
PA Withholding

Verification Tracking

Last Verified Date
02-19-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Monthly PA Withholding
Effective Date
Tax Payment Name
PA Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
Due 15th day of following month for Jan - Nov; Jan 31st for December
Threshold Requirement
If the expected withholding is greater than or equal to $300, but less than $1,000 per quarter.
Quarterly PA Withholding
Effective Date
Tax Payment Name
PA Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
On or before the last day of April, July, October, and January for the (4) quarters ending the last day of March, June, September, and December.
Threshold Requirement
If the expected withholding is less than $300 per quarter.
Semimonthly PA Withholding
Effective Date
Tax Payment Name
PA Withholding
Frequency
Semimonthly
Liability Accrual Period
The 1st through the 15th and the 16th through the end of the month.
Due Date
Due 3 banking days after close of the semi-monthly period
Threshold Requirement
The expected withholding is greater than or equal to $1,000, but less than $5,000 per quarter.
Semiweekly PA Withholding
Effective Date
Tax Payment Name
PA Withholding
Frequency
Semiweekly
Liability Accrual Period
Wednesday - Friday Saturday - Tuesday
Due Date
*Saturday - Tuesday payday - following Friday *Wednesday - Friday payday - following Wednesday
Threshold Requirement
If the expected withholding is greater than or equal to $5,000 per quarter.

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
WH Filing: Employers on a semi-weekly deposit schedule must file electronically. W-2/1099: Employers that report 10 or more employees have to file electronically.
Employer Payment Requirements
Employers that report a withholding liability of $1,000 or more must pay electronically. Employers on a semi-weekly withholding deposit schedule must pay electronically. The agency highly recommends all employers make electronic payments

Agency contact information

Effective Date
Agency Name
Pennsylvania Department of Labor and Industry
Vendor Payable Name
PA UC Fund
Mailing Address
Office of UC Tax Services Status Determinations Unit Room 924 651 Boas Street Harrisburg, PA 17121
Phone Numbers
UC Tax Information Line 866-403-6163
Support Email
UC-News@pa.gov
Agency Website URL
http://www.uc.pa.gov/employers-uc-services-uc-tax/Pages/default.aspx

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays: Day after Thanksgiving - November 29

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
PA Dept of Labor and Ind Emp Acct No. and Check Digit
QuickBooks Employer Account Number Format(s)
9999999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
2.3905%
Maximum Rate
14.9858%
New Employer Rate
3.689%

Employer Wage Base

Effective Date
Wage Base Amount
$10,000.00

Employee Rates

Effective Date
Fixed Rate
0.06%

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Employer Additional Contribution Tax
Creditable to FUTA
Yes
Fixed Rate
0.5%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$10,000.00

Verification Tracking

Last Verified Date
12-27-2018

Agency Surcharge Detail

Effective Date
Surcharge Name
Surcharge Adjustment
Creditable to FUTA
Yes
Fixed Rate
5.4%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$10,000.00

Verification Tracking

Last Verified Date
07-30-2019

Agency Tax Payment Details

Tax Payment Name
PA Unemployment Insurance

Verification Tracking

Last Verified Date
07-30-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly PA Unemployment Insurance
Effective Date
Tax Payment Name
PA Unemployment Insurance
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
All employers must file electronically.
Employer Payment Requirements
Employer's are required to pay electronically if the total liability owed equals or exceeds $5,000 for a payment period.

Electronic Form Requirement Detail

Form ID
PA-501 (EFT or Telefile Only)
Effective Date
Filing Enrollment Instructions
Not applicable.
Payment Enrollment Instructions
You don't need to enroll with the Pennsylvania Department of Revenue in order to e-pay through Quickbooks. Important: You can only send one payment for witholding in a 24 hour period. Pennsylvania currently supports e-payments for withholding through Intuit, but not unemployment insurance. Note: You must register to view your e-payment transaction history, check the status of each e-payment, or set up due date e-mail reminders on the Pennsylvania Department of Revenue Web site. Go to the Electronic Tax Information and Data Exchange System web site (e-TIDES) to register and to get for more information.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay.
Penalty & Interest Requirements
Yes. If your submitting this payment as an e-payment you must combine your penalty with a liability payment. (If you don't currently have a liability due, you can create and send a check along with the penalty notice sent from the agency.)
Paying Penalty & Interest
1) Open the Payroll Center. 2) In the Pay Scheduled Liabilities section, select the scheduled payment for which you want to make a penalty or interest payment. 3) Click View/Pay. 4) On the Payroll Liabilities tab, verify the liability payroll items and amounts, if you're combining the penalty payment with a liability payment. 5) Click the Expenses tab. 6) In the Account column, select the payroll expense account you want to apply to the penalty amount. 7) In the Amount column, enter the amount of the penalty. 8) Click Recalculate and verify the new amount. 9) Click E-pay and submit the e-payment.
Alternative Submission Process
File directly on the Pennsylvania e-TIDES Web site. For instructions on using e-TIDES, visit Instructions. Registration is required, but available online. Registration instructions are available at Registration.
PA-W3
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Pennsylvania Department of Revenue in order to e-file Form PA-W3 through Quickbooks.
Payment Enrollment Instructions
Not applicable.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
Not applicable.
Alternative Submission Process
File directly on the Pennsylvania e-TIDES Web site. For instructions on using e-TIDES, visit http://www.etides.state.pa.us/Instructions/TOC.htm. Registration is required, but available online. Registration instructions are available at Registration. Alternatively, you can print and mail your form.

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://business.pa.gov/register.html?contentid=registration-process-explained
Is there a registration fee?
No
What is the name of the form to use for registration?
Online PA-100 Business Registration
What is the link to the form for registration?
https://www.pa100.state.pa.us/
Additional information about the registration for this state.
Must register first to use the site & then you will be able to complete the business application You will automatically receive your account number(s) via e-mail if you provide your e-mail address in section 4. If you do not provide your e-mail address, do not have an e-mail address, or do not receive your e-mail notification you may retrieve your account number(s), simply by logging on to http://www.pa100.state.pa.us. Click on View after logging in with your e-Signature.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://business.pa.gov/register.html?contentid=registration-process-explained
Is there a registration fee?
No
What is the name of the form to use for registration?
Online PA-100 Business Registration
What is the link to the form for registration?
https://www.pa100.state.pa.us/
Additional information about the registration for this state.
Must register first to use the site & then you will be able to complete the business application You will automatically receive your account number(s) via e-mail if you provide your e-mail address in section 4. If you do not provide your e-mail address, do not have an e-mail address, or do not receive your e-mail notification you may retrieve your account number(s), simply by logging on to http://www.pa100.state.pa.us. Click on View after logging in with your e-Signature.

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