Pennsylvania Employee Cost Calculator (2026)
Last updated: October 2026
Pennsylvania employers pay federal payroll taxes plus Pennsylvania unemployment insurance — 3.822% for new employers on the first $10,000.00 of each employee's wages. Use the calculator to see the total cost of a hire.
Total annual cost
$65,164.20
1.09× salary · $5,164.20 on top of wages
Monthly cost
$5,430.35
Loaded hourly cost
$31.33
Per hour actually worked
$32.58
| Wages | $60,000.00 |
| Social Security (6.2%) | $3,720.00 |
| Medicare (1.45%) | $870.00 |
| FUTA (federal unemployment) | $42.00 |
| State unemployment (SUTA) | $382.20 |
| Workers' comp | $150.00 |
| Total annual cost | $65,164.20 |
Estimates for planning purposes only. Not tax, legal or accounting advice. Confirm your rates with your state agency or a payroll professional.
Pennsylvania employer payroll taxes at a glance
| New employer SUTA rate | 3.822%Non-construction new-employer rate; construction new employers pay 10.5924%. |
| Experienced employer SUTA range | 1.419% – 10.373% |
| SUTA taxable wage base | $10,000.00 |
| Max SUTA per employee per year | $382.20 |
| Employee SUI withholding | 0.07% (no wage cap) |
| Paid family/medical leave program | No |
| State income tax on wages | Yes — employers withhold; not an employer cost |
| Source | Pennsylvania unemployment insurance agencyVerified 2026-10-11 |
What it costs to hire in Pennsylvania
Salary
$40,000.00
Total annual cost
$50,784.20
1.27× salary · SUTA $382.20
Salary
$60,000.00
Total annual cost
$72,964.20
1.22× salary · SUTA $382.20
Salary
$90,000.00
Total annual cost
$106,234.20
1.18× salary · SUTA $382.20
What's different about hiring in Pennsylvania
- Pennsylvania is one of only three states where employees also contribute to unemployment insurance.
- Experienced-employer SUTA rates in Pennsylvania can reach 10.373% for businesses with a history of layoffs — retention directly lowers your tax bill.
- Hiring remotely in another state? You generally owe SUTA in the state where the employee works — compare rates in neighboring states below.
Compare neighboring states
| State | New employer rate | Wage base | Max SUTA per employee |
|---|---|---|---|
| Pennsylvania | 3.822% | $10,000.00 | $382.20 |
| New York | 4.1% | $17,600.00 | $721.60 |
| New Jersey | 2.8% | $44,800.00 | $1,254.40 |
| Delaware | 1% | $14,500.00 | $145.00 |
| Maryland | Varies | $8,500.00 | Varies |
| West Virginia | 2.7% | $9,500.00 | $256.50 |
| Ohio | 2.85% | $9,500.00 | $270.75 |
Hiring outside the US?
Compare the cost of an international contractor or EOR employee before you commit to a US hire.
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Sources & methodology
- Pennsylvania unemployment insurance agency
- SSA — Social Security wage base
- IRS Topic 759 — FUTA
- Patriot Software — state unemployment tax rate chart
Last verified: 2026-10-11
Employee cost calculators for other states
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Tax rates are approximate — always verify with your state's revenue department.