Local payroll and employment requirements that differ from or exceed Pennsylvania state law
Last updated: January 2025
Pittsburgh follows the federal minimum wage. PA preempts local minimum wage laws. City employees have higher minimum.
Pittsburgh Paid Sick Days Act. Applies to employers with 15+ employees. Smaller employers must provide unpaid sick leave.
Pittsburgh residents pay 3% local income tax. Combines city (1%) and school district (2%) portions.
Non-residents working in Pittsburgh pay 1% on wages earned in the city. School district tax does not apply to non-residents.
Flat annual tax on all employees working in Pittsburgh. Low-income exemption for those earning under $12,000.
Tax on gross receipts for businesses operating in Pittsburgh. Some exemptions and deductions available.
Tax on payroll expense for employers in Pittsburgh. Alternative to Business Privilege Tax for some employers.
City employment applications cannot ask about criminal history. Private employers with city contracts must also comply.
These local rules apply in addition to Pennsylvania state law. Employers must comply with whichever law provides greater protection to employees. Always verify current requirements with official sources.