Key Facts at a Glance
| Requirement | Pennsylvania Rule |
|---|---|
| Minimum Wage | $7.25 (federal) |
| Tipped Minimum | $2.83 + tips |
| Overtime Threshold | 40 hours/week (no daily OT) |
| Final Pay (Termination) | Next regular payday |
| Final Pay (Resignation) | Next regular payday |
| PTO Payout Required? | No (unless policy requires) |
| Pay Frequency Mandate | Semi-monthly minimum |
| State Income Tax | Yes (3.07% flat rate) |
| Unemployment Insurance | Yes |
| State Disability Insurance | No |
| Paid Family Leave | No |
| Paid Sick Leave | No statewide (Philadelphia/Pittsburgh local) |
| Workers' Comp Required | Yes (all employers) |
Unlock Full Access
Create an account and subscribe to view all payroll compliance categories for this state.
Subscribe and unlock this state to view the complete payroll compliance guide.
You're currently viewing the Key Facts preview. Unlock full access to see all 60+ requirements including tax rates, wage & hour laws, leave policies, and more.
Local Jurisdiction Rules
Pennsylvania has local income taxes in Philadelphia and Pittsburgh, plus over 2,500 municipalities with local earned income taxes.
View Pennsylvania local jurisdictionsLooking for a different view? Check out the Pennsylvania Payroll Laws overview page with final paycheck, vacation payout, and wage & hour details.