Pennsylvania Employer Compliance Kit 2027: State Checklist, Deadline Calendar and Excel Tracker

Who it is for

Owners, office managers and bookkeepers who run payroll for employees working in Pennsylvania, from the first hire to the year-end forms.

Not the right fit if

Your employees work outside Pennsylvania: get that state's kit, or the 2027 Employer Compliance Bundle for several states. Not a payroll service, and not a legal review of your policies.

Why it is different

• Built only from our Pennsylvania data files, checked November 2026 against 14 official pages, among them Pennsylvania Department of Labor and Industry, Office of UC Tax Services; Pennsylvania L&I: Yearly Tax Highlights (calendar years 2026 and 2027); Pennsylvania Department of Revenue: PA Personal Income Tax Guide, Income Subject to Tax Withholding; PA CareerLink: New Hire Reporting; Pennsylvania Department of Labor and Industry: Mandatory Postings; U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026); U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026); Wage FAQs (Pennsylvania Department of Labor and Industry).
• 2 items the official pages didn't state are marked "not confirmed" with the page to check, never guessed.
• The workbook recalculates with zero formula errors and dates the Pennsylvania new-hire steps for you.

What is inside

• Start here. How to use the kit, the 17 confirmed Pennsylvania rules at a glance and the 2 items to confirm, each with the official page to check: state income tax withholding (PA DOR: Nonresident Withholding); E-Verify for private employers (Public Works Employment Verification, Pennsylvania Department of General Services).
• Pennsylvania 2027 checklist. Eight steps from unemployment tax registration to year-end filing, each confirmed rule with its source link and check date, from Pennsylvania Department of Labor and Industry, Office of UC Tax Services, PA CareerLink: Report New Hires, Pennsylvania Bureau of Workers' Compensation (Department of Labor & Industry). What it confirms: open a state unemployment tax account: L&I: register for a UC tax account number through myPATH; file wage and tax reports electronically through UCMS; taxable wage base for 2027: $10,000 per employee in 2027 ($10,000 in 2026); new employer tax rate: 3.822% for a new employer; quarterly wage reports and payments: 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; workers who live in a neighboring state: Reciprocity partners named by the state: Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia; report each new hire to the state: Within 20 days of the Date of Hire; minimum wage now (2026): $7.25 an hour; minimum wage change in 2027: $7.25 an hour; no scheduled change in our data; tipped employees: Cash wage of at least $2.83 an hour in 2027, with tips making up the rest; paid sick leave: No statewide paid sick leave law for private employers; meal breaks for adults: no state rule; No break requirement for employees 18 and over; a union contract may set one; rest breaks for adults: no state rule; No rest break requirement for employees 18 and over; breaks for workers under 18: Minors 14 through 17 get a 30-minute meal period on or before 5 consecutive hours of work; workers' compensation insurance: Mandatory for any employer with at least one employee; final pay when you let someone go: Not later than the next regular payday; final pay when an employee quits: Not later than the next regular payday; state 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.
• 2027 deadline calendar. 10 dates our Pennsylvania files state: 4 quarterly due dates from Pennsylvania Department of Labor and Industry, Office of UC Tax Services; 1 state W-2 and 1099 filing dates from Pennsylvania Department of Revenue, with weekend dates flagged and a month-by-month planner for your own.
• New hire and pay change checklist. One page per hire, with the report to PA CareerLink: Report New Hires (new hires reported in 20 days) and the I-9 steps, and one per pay change against the $7.25 minimum wage.
• Pennsylvania compliance workbook (Excel). The Pennsylvania dates in a deadline tracker with days left and status, a new-hire sheet that dates each step from the start date (new hires reported in 20 days), and a pay-change sheet that flags any rate below the 2027 floor.