Payroll Pennsylvania, Unique Aspects Of Pennsylvania Payroll Law And Practice
The Pennsylvania State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:
Department of Revenue
Bureau of Business Trust Fund Taxes
Employer Tax Division
Department 280904
Harrisburg, PA 17128-0904
(717) 783-1488
wwwrevenuestatepaus/
Pennsylvania does not have a state form to calculate state income tax withholding
Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows In Pennsylvania cafeteria plans are not taxable for income tax calculation if used to purchase health or life insurance; taxable for unemployment insurance purposes 401(k) plan deferrals are taxable for income taxes; taxable for unemployment purposes
In Pennsylvania supplemental wages are taxed at a 307% flat rate
You may file your Pennsylvania State W-2s by magnetic media if you choose to
The Pennsylvania State Unemployment Insurance Agency is:
Department of Labor and Industry
Office of Employment Security
Seventh and Forster Sts
Labor and Industry Bldg
Harrisburg, PA 17121
(717) 787-7613
http://wwwdlistatepaus/landi/site/defaultasp
The State of Pennsylvania taxable wage base for unemployment purposes is wages up to $800000
Pennsylvania requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter
Unemployment records must be retained in Pennsylvania for a minimum period of four years This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination
The Pennsylvania State Agency charged with enforcing the state wage and hour laws is:
Department of Labor and Industry
Bureau of Labor Law Compliance
Labor and Industry Bldg, Rm 1301
Seventh and Forster Sts
Harrisburg, PA 17120
(717) 787-5279
http://wwwdlistatepaus/
The minimum wage in Pennsylvania is $515 per hour
The general provision in Pennsylvania concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week
Pennsylvania State new hire reporting requirements are that every employer must report every new hire and rehire The employer must report the federally required elements of:
- Employee’s name
- Employee’s address
- date of hire
- Employee’s social security number
- Employer’s name
- Employers address
- Employer’s Federal Employer Identification Number (EIN)
This information must be reported within 20 days of the hiring or rehiring
The information can be sent as a W4 or equivalent by mail, or fax
There is a written warning penalty for a late report in Pennsylvania, $2500 for later violations, and $500 for conspiracy
The Pennsylvania new hire-reporting agency can be reached at 888-724-4737 or on the web at wwwpanewhirescom
Pennsylvania does not allow compulsory direct deposit
Pennsylvania has no State Wage and Hour Law provisions concerning pay stub information
Pennsylvania requires that employee be paid on regular paydays designated in advance
Pennsylvania requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed fifteen days
Pennsylvania payroll law requires that terminated employees must be paid their final pay by next regular payday (by certified mail if employee requests)
Deceased employee’s wages of $5,000 must be paid to the surviving spouse, child, parent, or sibling (in that order)
Escheat laws in Pennsylvania require that unclaimed wages be paid over to the state after three years
There is no provision in Pennsylvania law concerning record retention of abandoned wage records
Pennsylvania payroll law mandates no more than 45% of minimum wage may be used as a tip credit
In Pennsylvania the payroll laws covering mandatory rest or meal breaks are only that minors under 16 must have 30 minutes rest after five hours of work
Pennsylvania statute requires that wage and hour records be kept for a period of not less than three years These records will normally consist of at least the information required under FLSA
The Pennsylvania agency charged with enforcing Child Support Orders and laws is:
Bureau of Child Support Enforcement
Department of Public Welfare
PO Box 2675
Harrisburg, PA 17105-2675
(717) 787-1894
* wwwpachildsupportcom/
Pennsylvania has the following provisions for child support deductions:
- When to start Withholding? First pay period after 14 days from service
- When to send Payment? Within 7 days of Payday
- When to send Termination Notice? “Promptly”
- Maximum Administrative Fee? 2% of payment
- Withholding Limits? Federal Rules under CCPA
Please note that this article is not updated for changes that can and will happen from time to time
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Charles J Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice Mr Read is the author of “How to Start a New Business” For Professional Payroll services at a Budget Price go to http://wwwPayrollonaBudgetcom a Paperless Payroll Company Go to http://wwwCustomPayrollcom For a full service payroll service bureau with CPA’s on staff See an excerpt of Mr Read’s interviews from William Shatners “Heartbeat of America” television show on the websites linked above Article Source: http://EzineArticlescom/?expert=CharlesRead |
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Tags | cafeteria, department, income, industry, insurance, labor, pennsylvania, reductions, social, supplemental, unemployment, wage
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