Quick Facts
| Item | Value |
|---|---|
| Minimum Wage | $7.25/hr |
| Pay Frequency | Twice monthly |
| Overtime Rules | 1.5x after 40 hrs/week; live-in exempt |
| Record Retention | 4 years |
Unemployment Insurance
Registration: Register online
New Hire Reporting
Special Requirements
Philadelphia requires written employment contract (signed by both parties); Philadelphia rest periods: 10 min/4 hrs + 30 min/5 hrs; live-in: max 6 consecutive days
Local Taxes
| Locality | Tax Type | Rate | Notes |
|---|---|---|---|
| Various municipalities | Local EIT and LST | -- | Local earned income tax and local services tax vary by municipality |
Required Forms
Pennsylvania state form
Purpose: State compliance
Key Deadlines
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
State Agencies
Sources
Frequently asked
- Do I owe nanny tax in Pennsylvania?
- If you pay a household employee $3,000 or more in 2026, you owe federal FICA (Social Security and Medicare). If you pay $1,000 or more in any calendar quarter, you owe FUTA. Pennsylvania state unemployment kicks in once you exceed the state's wage threshold — typically the first $10,000 of wages.
- What is the Pennsylvania SUI rate for a new household employer?
- New household employers in Pennsylvania start at 3.82%, applied to the first $10,000 of each employee's wages per year. Your rate can change once the state assigns you an experience rating, usually after 2–3 years.
- How much state income tax do I withhold for a Pennsylvania nanny?
- Pennsylvania applies a flat 3.07% state income tax. You withhold this from each paycheck after applying any state standard deduction or exemptions based on your employee's state withholding certificate.
- What forms do I need to file for a household employee in Pennsylvania?
- Federally: Schedule H (filed with your personal Form 1040), W-2 and W-3 (given to your employee and filed with the SSA), and quarterly EFTPS deposits if your liability exceeds $1,000/year. In Pennsylvania: new-hire reporting, quarterly SUI filings, and any required state income tax withholding returns. CareTax generates all federal reference documents and points you to the Pennsylvania state portals.