Pennsylvania Payroll Guide (2026)

• State income tax on wages: Yes — state withholding generally applies
• Federal FIT & FICA: Still apply for most employees
• Pay stub generator: Preselect PA on Pay-Stubs.net

This guide summarizes common Pennsylvania payroll topics employers and employees ask about: state income tax (if any), how stubs typically look, and where to verify official rules. Tax year context: 2026. Last reviewed: July 29, 2026.

Educational content only — not legal or tax advice. Confirm current rates and wage-statement rules with the agencies linked below.

Pennsylvania generally requires state income-tax withholding on employee wages when thresholds and residency/work rules are met. Employers should use the state’s current withholding method and employee certificates (state W-4 equivalent where applicable).

Regardless of state income tax, most employees still have federal income-tax withholding (Form W-4 / Publication 15-T methods) and FICA (Social Security and Medicare) deducted. See our FICA guide and federal withholding guide.

Pennsylvania employers should follow applicable wage-statement and payday rules from the state labor agency. Employees should expect clear gross pay, deductions, and net pay each period. Requirements for electronic delivery vary — check the labor department resources linked in Sources.

Pennsylvania has state income tax and often local earned income taxes administered at the municipal/PSD level. Local withholding can be as important as state tax on a PA stub — verify PSD codes with official guidance.

Use the Pennsylvania pay stub generator to preselect PA, load state fields where applicable, and preview federal and state amounts before download.

• IRS Publication 15
• IRS Publication 15-T
• Pennsylvania Department of Revenue
• Pennsylvania Department of Labor & Industry

Educational only — not tax or legal advice. Verify current rules on the agency sites above. Editorial standards · Methodology