Pennsylvania Pay Stub Requirements
Official Pennsylvania pay stub and payroll tax rules, sourced directly from state and federal agencies.
Create Your Pay StubPennsylvania requires a pay stub with every payment of wages, keeps its minimum wage at the federal $7.25, and taxes income at a flat 3.07%. What makes Pennsylvania stubs distinctive is the local layer: most employees also have a local earned income tax and a Local Services Tax withheld, Philadelphia levies its own wage tax, and Pennsylvania is one of only three states — with Alaska and New Jersey — that withholds an unemployment contribution from employees.
It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.
Pennsylvania paycheck calculatorSee federal and Pennsylvania taxes and your take-home pay — free.Is a pay stub required in Pennsylvania?
Yes. A regulation under the Pennsylvania Minimum Wage Act requires every employer to give each employee a statement with every payment of wages, showing hours worked, rates paid, gross wages, any allowances claimed toward the minimum wage, deductions, and net wages. Separately, the Wage Payment and Collection Law requires employers to tell employees at hiring when and where they will be paid, their rate of pay, and the amount of any fringe benefits or wage supplements. Payroll records must be kept for three years.
- Hours worked
- Rates of pay
- Gross wages
- Any allowances claimed toward the minimum wage (for example, a tip credit)
- Deductions
- Net wages
How often must employees be paid?
Pennsylvania requires wages to be paid on regular paydays designated in advance by the employer, but it does not set a minimum frequency such as weekly or twice a month. Overtime earned in one pay period may be paid with the wages for the next one. Employees must be told the payday schedule at hiring.
Source: Pennsylvania Wage Payment and Collection Law, 43 P.S. §§ 260.3, 260.4
Pennsylvania minimum wage
Pennsylvania's minimum wage matches the federal rate and has not changed since 2009. Pennsylvania cities, including Philadelphia and Pittsburgh, do not set a general minimum wage for private employers, so the state rate applies statewide.
- Tipped employees: a base rate of $2.83 per hour is allowed only for workers who receive at least $135 a month in tips, and the employer must make up any shortfall if base pay plus tips falls below $7.25.
Source: Pennsylvania Minimum Wage Act of 1968, 43 P.S. § 333.101 et seq.; PA Dept. of Labor & Industry
Overtime & double time
Most Pennsylvania employees must be paid overtime for hours over 40 straight-time hours in a workweek, at one and a half times their regular rate. The state sets no daily overtime threshold.
| Trigger | Pay rate |
|---|---|
| Daily overtime | No state daily overtime rule. |
| Weekly overtime | 1.5× the regular rate for hours beyond 40 in a workweek. |
| 7th consecutive workday | No seventh-consecutive-day rule. |
Source: Pennsylvania Minimum Wage Act, 43 P.S. § 333.104(c); PA Dept. of Labor & Industry wage FAQ
Meal & rest break requirements
Pennsylvania does not require breaks for employees aged 18 and over. Minors aged 14 to 17 who work five or more consecutive hours must get a break of at least 30 minutes.
There is no adult rest-break rule. Where an employer allows breaks of less than 20 minutes, they must be paid; a meal period of more than 20 minutes during which the employee does no work can be unpaid.
Source: PA Dept. of Labor & Industry wage FAQ; Pennsylvania Child Labor Act
Pennsylvania state income tax
Pennsylvania levies a flat-rate personal income tax on residents' and nonresidents' taxable Pennsylvania-source income, collected through employer withholding. The rate has been 3.07% since 2004. Local earned income taxes and the Local Services Tax are withheld separately — see the payroll taxes table below.
| Taxable income | Rate |
|---|---|
| All taxable income | 3.07% |
Source: PA Department of Revenue — Personal Income Tax Rates
Vacation & paid time off (PTO)
Pennsylvania law does not require paid vacation, holidays or other paid time off. The Wage Payment and Collection Law treats vacation pay as a wage supplement, which means it must be paid when — and only when — the employer's policy or the employment contract says so.
Vacation is a wage supplement, owed according to the terms of the policy or contract. An employer only has to pay these benefits if it has a policy to pay them.
Source: 43 P.S. §§ 260.2a, 260.5; PA Dept. of Labor & Industry wage FAQ
Final paycheck rules
Pennsylvania sets one deadline for every separation: the wages earned are due no later than the next regular payday, whether the employee quits, is laid off or is fired.
| Situation | Final wages due |
|---|---|
| Fired or laid off | By the next regular payday for the pay period. |
| Quits or resigns (notice makes no difference) | By the next regular payday — the same as a discharge. |
Source: 43 P.S. §§ 260.5, 260.9a, 260.10
Other Pennsylvania payroll taxes employers should know
Pennsylvania employers pay state Unemployment Compensation (UC) tax and, unlike most states, also withhold a small UC contribution from employees. On top of the state layer, most Pennsylvania stubs carry two local lines — a local earned income tax and the Local Services Tax — and employees who live or work in Philadelphia pay the city's wage tax.
| Tax | Rate | Notes |
|---|---|---|
| State Unemployment Compensation (UC) — Employer | For calendar year 2026, experience-rated employer contribution rates range from 1.4190% (minimum) to 10.3734% (maximum); the standard new (non-construction) employer rate is 3.8220% | These rates include Pennsylvania's 9.2% surcharge and, for the min/max range, its 0.60% Additional Contributions tax. The 2026 taxable wage base is $10,000 per employee. |
| State Unemployment Compensation (UC) — Employee withholding | 0.07% of gross wages | Pennsylvania is one of three states, with Alaska and New Jersey, that withholds an employee-paid UC contribution in addition to the employer's own UC tax. |
| Local earned income tax (EIT) — employee deduction | Set by each municipality and school district | Under Act 32, employers withhold the EIT for each employee based on where they live and where they work, and remit it to the county tax collection bureau. |
| Local Services Tax (LST) — employee deduction | Up to $52 a year, withheld pro rata each pay period | Levied by the municipality where the employee works. Where the tax is more than $10, people earning under $12,000 a year there are exempt. A $52 tax works out to $1 a week for a weekly-paid employee. |
| Philadelphia Wage Tax — employee deduction | 3.735% for residents, 3.425% for non-residents (from July 1, 2026) | Withheld from Philadelphia residents wherever they work, and from non-residents for work done in the city. Rates were 3.74% and 3.43% before July 1, 2026. |
Source: PA Department of Labor & Industry — Yearly Tax Highlights (2026); PA DCED — Local Services Tax; City of Philadelphia — Wage Tax
Common questions about Pennsylvania pay stubs
Does Pennsylvania require paid sick leave?
Not statewide. Two cities do. In Philadelphia, employers with 10 or more employees must provide paid sick time at 1 hour for every 40 hours worked, up to 40 hours a year, usable after 90 days. Pittsburgh's ordinance, amended effective January 1, 2026, provides 1 hour for every 30 hours worked, with employers of 15 or more employees providing up to 72 paid hours a year.
What is the LST line on my Pennsylvania pay stub?
The Local Services Tax, a flat local tax of up to $52 a year charged by the municipality where you work and taken in equal amounts each pay period. If you expect to earn under $12,000 at that job location, you can file an exemption certificate with your employer.
How long must Pennsylvania employers keep payroll records?
Three years. The Department of Labor & Industry says employers are only required to keep their records for three years, so ask for copies of older stubs sooner rather than later.
Why does my Pennsylvania pay stub show an unemployment deduction?
Because Pennsylvania employees pay into unemployment insurance too: 0.07% of gross wages, with no annual cap. It is withheld alongside the employer's own UC contribution and is not a mistake.
Guides that go with this page
Pennsylvania's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.
- What a pay stub is, line by line — Every section of a stub and what each figure means.
- Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
- Final paycheck checklist — What to verify on your last stub before you lose access to the payroll system.
- 401(k) contributions on a pay stub — Reading the deduction, the employer match, and the 2026 limits.
Sources & references
Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.
- 34 Pa. Code § 231.36 — Statement to employee
- PA Department of Labor & Industry — Minimum Wage Act wage FAQs
- PA Department of Labor & Industry — Labor Law Compliance (tip credit)
- PA Department of Labor & Industry — "Know Your Workplace Rights" guide (pay stub, wage payment, and liquidated damages provisions)
- PA Department of Revenue — Personal Income Tax Rates
- PA Department of Labor & Industry — UC Yearly Tax Highlights (2026 rates)
- PA DCED — Local Services Tax (LST)
- PA DCED — Local income tax requirements for employers (Act 32)
- City of Philadelphia — Wage Tax (employers)
- City of Philadelphia — Paid sick leave
- City of Pittsburgh — Paid Sick Days Act
- U.S. DOL — State Payday Requirements (Pennsylvania entry)
Last checked: October 2026. See our editorial standards & sources for how these figures are verified.