State playbook

Register payroll taxes in Pennsylvania after hiring a remote employee

Pennsylvania has state payroll setup and Act 32 local EIT/LST checks by work and resident PSD code.

Required checks

State withholding

Pennsylvania Department of Revenue

myPATH employer withholding registration

Unemployment

Pennsylvania Department of Labor and Industry

UC Management System employer account

Local EIT/LST

PA DCED / local tax collector

Residency Certification Form plus PSD lookup

Workers' comp

Pennsylvania Bureau of Workers' Compensation / insurer

Workers' compensation policy

Set up before payroll; Act 32 local remittance is periodic after wages are paid.

Reciprocity commonly matters with Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginia; confirm employee certificate.

Pennsylvania worker coverage is usually required for employees working in the state.