Short answer. L&I lists $10,000 per employee for calendar year 2027. New employers pay 3.822%.
$10,000
taxable wages per employee for 2027
Unemployment tax at a glance
- 2027 wage base
- $10,000 (unchanged)
- 2026 wage base
- L&I Yearly Tax Highlights: $10,000 per employee per calendar year in 2026.
- New employer rate
- 3.822%. L&I: the newly liable non-construction employer rate is 3.8220% in 2026 and 2027.
- Rate range
- 1.419%–10.3734% (2027). L&I, 2026 and 2027: experience-based rates from 1.4190% to 10.3734%.
- Employee share
- 0.07% of all wages (2027). 0.07% of all gross wages (70 cents per $1,000), with no wage cap, in 2026 and 2027 (L&I).
- Agency
- Pennsylvania Department of Labor and Industry, Office of UC Tax Services
- Registration
- We didn't find the registration link on the official pages we opened; start from the agency's employer page.
New employer rates by type of business
| Who | Rate | What the official page says |
|---|---|---|
| Most new employers | 3.822% | L&I: the newly liable non-construction employer rate is 3.8220% in 2026 and 2027. |
| Newly liable construction employers | 10.5924% | L&I: 10.5924% in 2026 and 2027. |
Other amounts on the same official pages
- Additional contributions tax: 0.6%. 0.60% in effect for 2026 and 2027 (L&I).
- Surcharge: A 9.2% surcharge is in effect for 2026 and 2027 (L&I); check your rate notice for how it's applied.
- Interest factor: 0%. 0.00% for 2026 and 2027 (L&I).
What it costs: an example
Three employees at the new employer rate of 3.822% on the $10,000 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share isn't included.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $4,000.00 | $152.88 | Not reached | $24.00 |
| Around the base | $10,000.00 | $382.20 | Q4 | $42.00 |
| Above the base | $18,000.00 | $382.20 | Q3 | $42.00 |
Total for the three: $917.28 state plus $108.00 federal. Run your own staff in the SUTA and FUTA calculator set to Pennsylvania.
Setting up the account for 2027
- Register for an unemployment tax account with the Pennsylvania Department of Labor and Industry, Office of UC Tax Services after your first payroll in the state.
- Set the 2027 wage base of $10,000 in payroll.
- Use 3.822% until your rate notice arrives, or the industry rate that applies to you; then enter the notice rate for the year.
- Set up the employee withholding of 0.07% on all wages.
- Confirm the quarterly report dates with the agency and put them on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.
Not stated on the official pages we opened: quarterly due dates, the registration link.
Official sources
- Pennsylvania L&I: Yearly Tax Highlights (calendar years 2026 and 2027)
- US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.
Pennsylvania unemployment tax questions
What is the Pennsylvania unemployment tax wage base for 2027?
$10,000 per employee, the same as 2026. L&I lists $10,000 per employee for calendar year 2027.
What SUTA rate does a new employer pay in Pennsylvania?
3.822%. L&I: the newly liable non-construction employer rate is 3.8220% in 2026 and 2027. On a full $10,000 base that's $382.20 per employee for the year.
Do construction or other industries pay a different new employer rate in Pennsylvania?
Yes: newly liable construction employers 10.5924%. L&I: 10.5924% in 2026 and 2027.
Do employees pay unemployment tax in Pennsylvania?
Yes. Employee UC withholding: 0.07% of all wages in 2027. 0.07% of all gross wages (70 cents per $1,000), with no wage cap, in 2026 and 2027 (L&I). It's withheld from pay, not an employer cost.
Are there other Pennsylvania employer assessments on the same wages?
Additional contributions tax: 0.6%. 0.60% in effect for 2026 and 2027 (L&I).
Compare every state: SUTA wage base by state 2027 · Oklahoma SUTA 2027 · Rhode Island SUTA 2027