BThe Pennsylvania State Agency That Oversees The Collection And Reporting Of State Income Taxes Deducted From Payroll Checks Is:bDepartment Of RevenueBureau Of Business Trust Fund TaxesEmployer Tax DivisionDepartment 280904Harrisburg, PA 17128-0904(717) 783-1488www.revenue.state.pa.usPennsylvania Does Not Have A State Form To Calculate State Income Tax Withholding. Not All States Allow Salary Reductions Made Under Section 125 Cafeteria Plans Or 401(k) To Be Treated In The Same Manner As The IRS Code Allows. In Pennsylvania Cafeteria Plans Are Not Taxable For Income Tax Calculation If Used To Purchase Health Or Life Insurance; Taxable For Unemployment Insurance Purposes. 401(k) Plan Deferrals Are Taxable For Income Taxes; Taxable For Unemployment Purposes.In Pennsylvania Supplemental Wages Are Taxed At A 3.07 Flat Rate.You May File Your Pennsylvania State W-2s By Magnetic Media If You Choose To.bThe Pennsylvania State Unemployment Insurance Agency Is:bDepartment Of Labor And IndustryOffice Of Employment SecuritySeventh And Forster Sts.Labor And Industry Bldg.Harrisburg, PA 17121(717) 787-7613http:www.dli.state.pa.uslandisitedefault.aspThe State Of Pennsylvania Taxable Wage Base For Unemployment Purposes Is Wages Up To 8000.00. Pennsylvania Requires Magnetic Media Reporting Of Quarterly Wage Reporting If The Employer Has At Least 250 Employees That They Are Reporting That Quarter.Unemployment Records Must Be Retained In Pennsylvania For A Minimum Period Of Four Years. This Information Generally Includes: Name; Social Security Number; Dates Of Hire, Rehire And Termination; Wages By Period; Payroll Pay Periods And Pay Dates; Date And Circumstances Of Termination.bThe Pennsylvania State Agency Charged With Enforcing The State Wage And Hour Laws Is:bDepartment Of Labor And IndustryBureau Of Labor Law ComplianceLabor And Industry Bldg., Rm. 1301Seventh And Forster Sts.Harrisburg, PA 17120(717) 787-5279http:www.dli.state.pa.usThe Minimum Wage In Pennsylvania Is 5.15 Per Hour.The General Provision In Pennsylvania Concerning Paying Overtime In A Non-FLSA Covered Employer Is One And One Half Times Regular Rate After 40-hour Week. Pennsylvania State New Hire Reporting Requirements Are That Every Employer Must Report Every New Hire And Rehire. The Employer Must Report The Federally Required Elements Of:ulliEmployee's NameliliEmployee's Addresslilidate Of HireliliEmployee's Social Security NumberliliEmployer's NameliliEmployers AddressliliEmployer's Federal Employer Identification Number (EIN) LiulThis Information Must Be Reported Within 20 Days Of The Hiring Or Rehiring.The Information Can Be Sent As A W4 Or Equivalent By Mail, Or Fax.There Is A Written Warning Penalty For A Late Report In Pennsylvania, 25.00 For Later Violations, And 500 For Conspiracy.The Pennsylvania New Hire-reporting Agency Can Be Reached At 888-724-4737 Or On The Web At Www.panewhires.comPennsylvania Does Not Allow Compulsory Direct DepositPennsylvania Has No State Wage And Hour Law Provisions Concerning Pay Stub Information.Pennsylvania Requires That Employee Be Paid On Regular Paydays Designated In Advance.Pennsylvania Requires That The Lag Time Between The End Of The Pay Period And The Payment Of Wages To The Employee Not Exceed Fifteen Days.Pennsylvania Payroll Law Requires That Terminated Employees Must Be Paid Their Final Pay By Next Regular Payday (by Certified Mail If Employee Requests). Deceased Employee's Wages Of 5,000 Must Be Paid To The Surviving Spouse, Child, Parent, Or Sibling (in That Order).Escheat Laws In Pennsylvania Require That Unclaimed Wages Be Paid Over To The State After Three Years. There Is No Provision In Pennsylvania Law Concerning Record Retention Of Abandoned Wage Records.Pennsylvania Payroll Law Mandates No More Than 45 Of Minimum Wage May Be Used As A Tip Credit.In Pennsylvania The Payroll Laws Covering Mandatory Rest Or Meal Breaks Are Only That Minors Under 16 Must Have 30 Minutes Rest After Five Hours Of Work.Pennsylvania Statute Requires That Wage And Hour Records Be Kept For A Period Of Not Less Than Three Years. These Records Will Normally Consist Of At Least The Information Required Under FLSA.bThe Pennsylvania Agency Charged With Enforcing Child Support Orders And Laws Is:bBureau Of Child Support EnforcementDepartment Of Public WelfareP.O. Box 2675Harrisburg, PA 17105-2675(717) 787-1894 Www.pachildsupport.comPennsylvania Has The Following Provisions For Child Support Deductions:ulliWhen To Start Withholding? BFirst Pay Period After 14 Days From Service.libliWhen To Send Payment? BWithin 7 Days Of Payday.libliWhen To Send Termination Notice? B"Promptly"libliMaximum Administrative Fee? B2 Of Payment.libliWithholding Limits? BFederal Rules Under CCPA.libulPlease Note That This Article Is Not Updated For Changes That Can And Will Happen From Time To Time.
