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Employer checklist · Pennsylvania · 2027

Pennsylvania employer compliance checklist for 2027

Registration, new hires, pay rates, leave, breaks, insurance, final pay and year-end filing, in the order you meet them, each from the state's own pages.

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Sources checked:

Quick answer. Pennsylvania: $10,000 SUTA wage base; 3.822% new employer rate; new hires reported in 20 days; $7.25 minimum wage; no statewide paid sick leave law; no adult meal break rule; final pay by the next payday if fired. 17 of 19 checklist items are confirmed on official pages; 2 are marked not confirmed, with the page to check.

Pennsylvania 2027 employer checklist

1. Register for unemployment tax and withholdingBefore the first payroll.

2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.

3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.

4. Paid sick leaveAccrual, limits and notice.

5. Meal and rest breaksAdults and workers under 18.

  • ConfirmedMeal breaks for adults

    No state requirement, per the state's own page. No break requirement for employees 18 and over; a union contract may set one.

    Employers are not required to give breaks for employees 18 and over,

    Source: PA L&I: Wage FAQs, checked November 2026 · More: Meal and rest break laws by state

  • ConfirmedRest breaks for adults

    No state requirement, per the state's own page. No rest break requirement for employees 18 and over. Breaks under 20 minutes that the employer gives must be paid.

    Employers are not required to give breaks for employees 18 and over,

    Source: PA L&I: Wage FAQs, checked November 2026 · More: Meal and rest break laws by state

  • ConfirmedBreaks for workers under 18

    Minors 14 through 17 get a 30-minute meal period on or before 5 consecutive hours of work. (Ages: 14 through 17.)

    All child workers must be provided a 30-minute meal period on or before five consecutive hours of work.

    Source: PA L&I: Wage FAQs, checked November 2026 · More: Meal and rest break laws by state

6. Workers' compensationCoverage, posters and proof.

7. Final payWhen someone leaves.

  • ConfirmedFinal pay when you let someone go

    Not later than the next regular payday.

    not later than the next regular payday

    Source: PA L&I: Wage Payment and Collection Law (text), checked November 2026 · More: Pennsylvania final paycheck law

  • ConfirmedFinal pay when an employee quits

    Not later than the next regular payday.

    not later than the next regular payday
    • Unused vacation: Pennsylvania's law counts separation, vacation and holiday pay as fringe benefits or wage supplements; those are due within 10 days after they're required to be paid.
    • If it's late: If wages stay unpaid 30 days past the regular payday (or 60 days after a proper claim) with no good-faith dispute, liquidated damages of 25% of the wages due or $500, whichever is greater.

    Source: PA L&I: Wage Payment and Collection Law (text), checked November 2026 · More: Pennsylvania final paycheck law

  • ConfirmedFor a laid-off employee: the state's work search rule

    From the third week of claims: apply for 2 jobs and complete 1 work search activity each week (pa.gov eligibility page). The department's active search instructions say at least 2 applications in weeks 3 to 8 and at least 3 from week 9, plus 1 activity unless you apply for more than the required number.

    Source: PA L&I: Eligibility information (Benefit Guide), checked November 2026 · More: Unemployment work search rules by state

8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.

  • ConfirmedState copies of W-2s and 1099s

    Payers who must withhold Pennsylvania tax on PA-source nonemployee compensation or lease payments to nonresidents must file the 1099-MISC or 1099-NEC with the Department and give the payee a copy by January 31. The pages we opened don't say whether other PA-source 1099s must be filed.

    • W-2s: January 31 (uploaded with REV-1667)
    • 1099s: January 31 (with REV-1667)
    • Annual reconciliation: REV-1667, Annual Withholding Reconciliation Statement (Transmittal), due January 31.
    • Electronic filing: Employers filing 10 or more income statements must file electronically through myPATH; withholding payments, quarterly returns and annual reconciliations must be submitted electronically.

    Source: PA DOR: Nonresident Withholding, checked November 2026 · More: Pennsylvania 1099 filing requirements

Key dates for 2027

Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.

DateWhatSource
Sunday, January 31, 2027
Unemployment tax report and payment for the fourth quarter of 2026
Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).
Sunday, January 31, 2027
REV-1667 with W-2s, 1099-R, 1099-MISC and 1099-NEC records
Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency.
Monday, February 1, 2027
Form W-2 Copy A (with W-3) to SSA, and employee copies (federal)
Monday, February 1, 2027
Form 1099-MISC copies to payees (federal)
Monday, February 1, 2027
Form 1099-NEC to the IRS and to each payee (federal)
Monday, March 1, 2027
Form 1099-MISC to the IRS on paper (federal)
Wednesday, March 31, 2027
Form 1099-MISC to the IRS electronically (federal)
Friday, April 30, 2027
Unemployment tax report and payment for the first quarter of 2027
Saturday, July 31, 2027
Unemployment tax report and payment for the second quarter of 2027
Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).
Sunday, October 31, 2027
Unemployment tax report and payment for the third quarter of 2027
Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).

Still to confirm

Pennsylvania kit

Pennsylvania Employer Compliance Kit 2027

This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.

Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59

General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.

Common questions

What is the Pennsylvania unemployment tax wage base for 2027?

$10,000 per employee in 2027 ($10,000 in 2026). L&I lists $10,000 per employee for calendar year 2027.

How soon must a Pennsylvania employer report a new hire?

Within 20 days of the Date of Hire.

What is the Pennsylvania minimum wage in 2027?

$7.25 an hour; no scheduled change in our data. US DOL's state table (updated November 5, 2026) shows no scheduled change.

Does Pennsylvania require paid sick leave?

No statewide paid sick leave law for private employers.

When is a final paycheck due in Pennsylvania?

If the employer ends the job: Not later than the next regular payday. If the employee quits: Not later than the next regular payday.

Does Pennsylvania require state W-2 or 1099 filing?

Payers who must withhold Pennsylvania tax on PA-source nonemployee compensation or lease payments to nonresidents must file the 1099-MISC or 1099-NEC with the Department and give the payee a copy by January 31. The pages we opened don't say whether other PA-source 1099s must be filed. W-2s: January 31 (uploaded with REV-1667) 1099s: January 31 (with REV-1667)

Do Pennsylvania employers need workers' comp?

Mandatory for any employer with at least one employee.

Related: Employer compliance by state · 2027 changes for employers

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