--- title: "Pennsylvania SUTA 2027: $10,000 Wage Base, 3.822% New Rate" description: "Pennsylvania SUTA 2027: wage base $10,000, new employer rate 3.822%, employee share 0.07%. Worked example and official sources." url: "https://mcc-solutionsnj.com/bookkeeping/suta-pennsylvania-2027" --- Free guide · State payroll tax # Pennsylvania unemployment tax for 2027: wage base and new employer rate The taxable wage base, the starting rate and industry rates, the employee share, the report dates and a worked example, from the state's official pages. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) **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 [Register or open an account](https://www.revenue.pa.gov/OnlineServices/mypath/Pages/default.aspx). L&I: register for a UC tax account number through myPATH; file wage and tax reports electronically through UCMS. ## 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. Hiring in another state? [Employer registration in Pennsylvania, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check). | 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](/bookkeeping/suta-futa-cost-calculator?state=pa). ## Quarterly reports and payments | Quarter | Wages paid | Due | | --- | --- | --- | | Q1 | January–March | April 30 | | Q2 | April–June | July 31 | | Q3 | July–September | October 31 | | Q4 | October–December | January 31 (next year) | Pennsylvania L&I: reports and contributions are due at the end of the month after the quarter; a weekend or legal holiday moves it to the next business day. ## Setting up the account for 2027 - Register for an unemployment tax account: L&I: register for a UC tax account number through myPATH; file wage and tax reports electronically through UCMS. - 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. - Put the four report dates (April 30, July 31, October 31, January 31) 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. ## Official sources - [Pennsylvania L&I: Yearly Tax Highlights (calendar years 2026 and 2027)](https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax/yearly-tax-highlights) - [Pennsylvania: File Unemployment Compensation Quarterly Wage/Tax Reports](https://pa.gov/en/services/dli/file-unemployment-compensation-quarterly-wage-tax-reports.html) - [Pennsylvania L&I: Wage report (UC-2)](https://www.pa.gov/agencies/dli/programs-services/unemployment/for-employers/wage-report) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) 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). **When are Pennsylvania quarterly unemployment reports due?** first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. Pennsylvania L&I: reports and contributions are due at the end of the month after the quarter; a weekend or legal holiday moves it to the next business day. Compare every state: [SUTA wage base by state 2027](/bookkeeping/state-unemployment-tax-wage-base-2027) · [Oklahoma SUTA 2027](/bookkeeping/suta-oklahoma-2027) · [Rhode Island SUTA 2027](/bookkeeping/suta-rhode-island-2027) Tallyfinch ### Books you keep on your own computer Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) [Download it free](/tools/pro/trial/mccBooks) [Compare the three apps](/software) ## Want payroll taxes handled for you? [See bookkeeping services](/bookkeeping/)[Call (908) 444-6373](tel:+19084446373)