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Pennsylvania Paycheck Calculator 2026

Estimate your 2026 Pennsylvania take-home pay from salary or hourly wages. This calculator applies the flat 3.07% state tax (which also taxes 401(k) deferrals), adds local earned income tax, Philadelphia wage tax, the Local Services Tax and PA UC, and handles federal W-4 withholding and FICA. Pennsylvania tax shows up as state withholding (SIT) on your pay stub.

Written by Rachel Brooks, Tax Forms and W-2 Content Specialist. Updated September 25, 2026. Every example is checked by hand against 2026 Pennsylvania rules.

Calculate Take-Home Pay PA Payroll Guide
Gross pay$2,307.69
Pay frequencyBiweekly
Taxes & deductionsCurrent
Federal income tax$193.08
Social Security + Medicare$176.54
Pennsylvania income tax (3.07%)$70.85
PA UC (0.07%)$1.62
Estimated net pay$1,865.60

Example: $60,000 salary, paid biweekly, federal Single, no local tax selected, no voluntary deductions. A typical 1% local EIT adds $23.08. Use the calculator below for your own numbers.

3.07% + local EITPhiladelphia, Pittsburgh, LST and PA UC
Federal W-4 + FICA2026 brackets, $184,500 wage base
Salary or hourlyWeekly, biweekly, semimonthly and monthly pay

Pennsylvania Paycheck Calculator

Pay details
Pay details
Pay type
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Federal Form W-4
Federal Form W-4
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$
$
$

Need the form itself? Use our Form W-4 generator.

Pennsylvania and local taxes
Pennsylvania and local taxes
$

Pennsylvania has no state W-4 or allowances: 3.07% applies to gross pay minus Section 125 deductions, and 401(k) deferrals are taxable. Local EIT and PA UC (0.07%) use the same wages. Find your EIT rate with the DCED PSD code and EIT rate lookup.

Deductions
Deductions
$
$
$
Advanced payroll fields
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$
2026 calculation methodology

Federal withholding uses the 2026 federal brackets and standard deduction for your Form W-4 filing status, with Step 2(c), Step 3 and Step 4 inputs. Pennsylvania tax is a flat 3.07% of gross pay minus Section 125 deductions (401(k) deferrals stay taxable), plus any extra amount. Local EIT or Philadelphia wage tax uses the same wages at the rate you pick, PA UC is 0.07% of those wages, and LST is the yearly amount divided by pay periods. Social Security is 6.2% up to $184,500 and Medicare is 1.45%, plus 0.9% above $200,000. See the worked example and test cases below.

What You Should Know About Pennsylvania Paychecks

Pennsylvania's state income tax is the simplest in the country: a flat 3.07% of pay, with no brackets, standard deduction, allowances or state W-4. On a $60,000 salary that's $70.85 per biweekly paycheck.

The complications are local. Almost every Pennsylvania municipality and school district levies an earned income tax (EIT), usually 1% to 2%. Philadelphia charges a 3.735% wage tax to residents from July 1, 2026, and many towns add a Local Services Tax of up to $52 a year. Every worker also pays 0.07% for PA unemployment compensation.

One rule catches people out: Pennsylvania taxes 401(k) contributions. They lower your federal tax but not your state or local tax.

3.07% Flat state income tax

No allowances or deductions.

3.735% Philadelphia resident wage tax

From July 1, 2026.

0.07% PA UC employee tax

On all wages, no cap.

Pennsylvania Paycheck Taxes at a Glance

Here's everything that can come out of a Pennsylvania paycheck in 2026 and which payroll taxes the employer pays instead. For more on the federal lines, see our FICA tax guide.

Pennsylvania employee paycheck items in 2026
Paycheck item 2026 treatment Employee deduction?
Federal income taxBased on wages, pay frequency and Form W-4Yes
Social Security6.2% up to the 2026 wage base of $184,500Yes
Medicare1.45% of all wages, plus 0.9% Additional Medicare above $200,000Yes
Pennsylvania income taxFlat 3.07% of compensation, including 401(k) deferralsYes
Local earned income tax (EIT)Usually 1% to 2%; higher of home rate or work nonresident rateAlmost always
Philadelphia wage tax3.735% residents, 3.425% nonresidents (from July 1, 2026)If you live or work in Philadelphia
Local Services Tax (LST)Up to $52 a year where you workIf your work municipality levies it
PA unemployment compensation (UC)0.07% of all wagesYes
Employer UCEmployer-paid on the first $10,000 of each employee's wagesNo

What Pennsylvania Taxes on Your Paycheck

Pennsylvania doesn't follow federal rules for what counts as taxable pay. Here's how common paycheck items are treated for the 3.07% state tax.

Pennsylvania taxable compensation rules
Pay or deduction Federal income tax Pennsylvania 3.07% and local EIT
Salary, hourly pay, overtime, bonuses, commissionsTaxedTaxed
Traditional 401(k), 403(b) or 457(b) deferralsNot taxedTaxed
Section 125 health, dental and vision premiumsNot taxedNot taxed (qualifying plans)
Health savings account through payrollNot taxedNot taxed
Dependent care accountNot taxedTaxed
Roth 401(k)TaxedTaxed
Why it matters: Pennsylvania taxes retirement contributions going in and generally doesn't tax the payouts later, the opposite of federal rules. So a bigger 401(k) contribution cuts your federal withholding but leaves Pennsylvania tax where it is. Dependent care FSA treatment varies by plan, so check with your payroll office.

Pennsylvania Local Taxes: EIT, Philadelphia Wage Tax and LST

Local tax usually takes a bigger bite than people expect. Here's what each option does to a $60,000 biweekly paycheck.

Local tax on a $60,000 biweekly paycheck (2026)
Where you live and work Local tax per paycheck Take-home pay
No local tax (rare in Pennsylvania)$0.00$1,865.60
Typical 1% EIT$23.08$1,842.52
1% EIT plus $52 LST$25.08$1,840.52
Pittsburgh resident: 3% EIT plus $52 LST$71.23$1,794.37
Philadelphia nonresident worker, 3.425%$79.04$1,786.56
Philadelphia resident, 3.735%$86.19$1,779.41
How Act 32 works: Your employer withholds the higher of the EIT rate where you live or the nonresident rate where you work, using the PSD codes on your residency certification form. Philadelphia is different: it isn't part of Act 32, and a nonresident who works there pays the 3.425% city wage tax, then usually gets a credit against their home EIT. Look up any municipality's rates with the DCED PSD code and EIT rate lookup.

How 401(k) and Section 125 Change a Pennsylvania Paycheck

The same $60,000 biweekly paycheck with a 1% local EIT, run three ways. Watch what happens to the state and local lines.

Pre-tax deductions and Pennsylvania withholding, $60,000 biweekly with 1% EIT (2026)
Deduction Federal income tax Pennsylvania tax Local EIT Take-home pay
None$193.08$70.85$23.08$1,842.52
$150 traditional 401(k)$175.08$70.85$23.08$1,710.52
$100 Section 125 health premium$181.08$67.78$22.08$1,766.31
The takeaway: A $150 401(k) contribution saves $18.00 of federal tax per paycheck and nothing in state or local tax. A $100 Section 125 premium saves $12.00 federal, $3.07 state and $1.00 local, plus FICA. Calculators that treat 401(k) as pre-tax for Pennsylvania understate your state withholding.

What Pennsylvania Tax Really Costs by Salary

State tax, PA UC and two common local rates per biweekly paycheck.

Pennsylvania and local tax by salary (2026)
Salary PA tax per paycheck PA tax per year PA UC per paycheck 1% EIT per paycheck Philadelphia resident per paycheck
$30,000$35.42$921$0.81$11.54$43.10
$40,000$47.23$1,228$1.08$15.38$57.46
$50,000$59.04$1,535$1.35$19.23$71.83
$60,000$70.85$1,842$1.62$23.08$86.19
$75,000$88.56$2,303$2.02$28.85$107.74
$100,000$118.08$3,070$2.69$38.46$143.65
$120,000$141.69$3,684$3.23$46.15$172.38
$150,000$177.12$4,605$4.04$57.69$215.48
Flat means flat: Pennsylvania tax is exactly 3.07% of every salary, so its share of gross never changes. In Philadelphia the city wage tax is bigger than the state tax at every income level.

Pennsylvania Paycheck Tax Compared With Nearby States

The same $60,000 biweekly paycheck, filing single, run through our other state calculators with their default settings. Figures include required state payroll deductions.

State and local tax on a $60,000 salary, biweekly, single (2026)
State State and local tax per paycheck Per year
Maryland (state plus Montgomery County)$161.26$4,193
New York (outside NYC, with SDI and PFL)$114.09$2,966
Delaware (tax plus Paid Leave)$111.27$2,893
Pennsylvania with 1% EIT$95.55$2,484
New Jersey (tax plus UI, TDI and FLI)$94.65$2,461
Pennsylvania, state and UC only$72.47$1,884
Ohio (no city tax)$54.33$1,413
Keep the whole picture in mind: Pennsylvania's state tax is low for the region, but local EIT closes much of the gap. New Jersey residents who work in Pennsylvania pay only New Jersey tax under the reciprocal agreement, except for Philadelphia's nonresident wage tax.

Pennsylvania Salary Calculator: Take-Home Pay Examples for 2026

Biweekly pay with PA UC and no pre-tax deductions. Single filers use federal Single; married filers use Married Filing Jointly. The 1% EIT column shows a typical local tax for a single filer. To convert pay first, use our salary to hourly calculator, or model a raise with the pay raise calculator.

Pennsylvania take-home pay by annual salary (biweekly, 2026)
Annual salary Single annual net Single avg. monthly net Single with 1% EIT, annual net Married annual net Married avg. monthly net
$30,000$25,343$2,112$25,043$26,763$2,230
$40,000$33,064$2,755$32,664$34,904$2,909
$50,000$40,785$3,399$40,285$42,825$3,569
$60,000$48,506$4,042$47,906$50,686$4,224
$75,000$59,237$4,936$58,487$62,267$5,189
$100,000$76,040$6,337$75,040$81,570$6,797
$120,000$89,482$7,457$88,282$97,012$8,084
$150,000$109,081$9,090$107,581$118,475$9,873

How to Calculate Your Pennsylvania Paycheck

A Pennsylvania paycheck goes from gross pay to take-home pay in four steps. The state and local steps use a different wage base from federal tax, which this calculator handles for you.

1

Calculate gross pay

Divide salary by pay periods, or multiply the hourly rate by regular hours and add overtime at 1.5 times the rate after 40 hours in a week.

4

Calculate state and local tax

Multiply Pennsylvania wages by 3.07% for state tax and 0.07% for PA UC. Add your local EIT or Philadelphia wage tax and divide any yearly LST by pay periods.

Pennsylvania Withholding Worked Example: $60,000 Salary, Biweekly

Here's the full calculation for a $60,000 salary paid biweekly, federal Single, living and working in a town with a 1% EIT and a $52 LST, with a $150 401(k) contribution.

Step-by-step 2026 Pennsylvania withholding on a $60,000 biweekly salary
Step Calculation Result
1. Gross pay$60,000 divided by 26$2,307.69
2. Pennsylvania wagesNo Section 125 deductions; the 401(k) stays taxable$2,307.69
3. Pennsylvania tax$2,307.69 times 3.07%$70.85
4. Local EIT$2,307.69 times 1%$23.08
5. PA UC$2,307.69 times 0.07%$1.62
6. Local Services Tax$52 divided by 26$2.00
7. Federal income taxOn $2,157.69 after the 401(k)$175.08
What it means for take-home pay: Gross pay of $2,307.69 minus the $150 401(k), $175.08 federal income tax, $143.08 Social Security, $33.46 Medicare, $70.85 Pennsylvania tax, $23.08 EIT, $1.62 PA UC and $2.00 LST leaves $1,708.52.

Pennsylvania Minimum Wage and Overtime in 2026

Pennsylvania's minimum wage matches the federal rate, though its tipped wage is higher than the federal one.

Pennsylvania minimum wage and pay rules
Rule Amount or requirement What it means for a paycheck
Minimum wage$7.25 an hour$290 weekly gross at 40 hours; $8.90 PA tax and $0.20 PA UC; $258.71 take-home, or $247.88 in Philadelphia
Tipped employees$2.83 an hour cash wageTips must bring pay to at least $7.25
Overtime1.5 times the regular rate after 40 hours a weekEnter overtime hours in hourly mode
Overtime example: $20 an hour for 80 regular and 10 overtime hours is $1,900 gross. Pennsylvania tax is $58.33, PA UC is $1.33 and take-home pay is $1,550.84 with no local tax. To total a week of punches first, use our time card calculator with overtime.

For more on how deductions change taxable wages, see our pre-tax vs. post-tax deductions guide.

Pennsylvania Paycheck Tax Calculator: How PA Withholding Works

A Pennsylvania paycheck calculator is easy on the state side and tricky on the local side. On your pay stub you'll see PA SIT, a local line (often labeled EIT, LOCAL or with your municipality's name), PA UC or PA SUI EE, and sometimes LST. Our pay stub abbreviations list explains the other codes.

Federal Withholding for Pennsylvania Paychecks

Federal withholding uses your Form W-4 and the 2026 federal brackets. The calculator supports filing status, Step 2(c), Step 3 credits and Step 4(a), 4(b) and 4(c). If you claim the new overtime or tips deductions, our W-4 Step 4(b) worksheet guide shows how to enter them, and our 2026 federal tax withholding guide covers the rest.

Working Across State Lines

Pennsylvania has reciprocal agreements with Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia. Residents of those states give their Pennsylvania employer Form REV-419 and pay state tax only at home. Pennsylvania residents who work in New York or Delaware have that state's tax withheld and claim a credit on their Pennsylvania return.

Bonuses

Bonuses are taxed at the same 3.07%, plus local EIT and PA UC. Federal withholding (usually a flat 22%) and FICA apply too. See why bonuses are taxed so high.

Employer Payroll Costs in Pennsylvania

Employers pay state unemployment insurance on the first $10,000 of each employee's wages. The employee's 0.07% UC share is separate and has no cap. At year-end, our W-2 form generator can use the same wage and withholding totals, including the local boxes.

Why Your Actual Pennsylvania Paycheck May Differ

This calculator is a close estimate, not your employer's payroll run. Your exact EIT rates, whether your employer prorates the LST, how your plan treats dependent care or other benefits, and a 27th biweekly payday in some years can all move the result a little. Three-paycheck months change monthly cash flow but not the tax on each check. For a full checklist, see why your paycheck is lower than expected.

Official 2026 Pennsylvania Payroll Sources

Payroll facts on this page are checked against the Pennsylvania Department of Revenue employer withholding page, the Department of Labor and Industry's 2026 UC tax highlights, the City of Philadelphia Earnings Tax page, the DCED PSD code and EIT rate lookup and IRS Publication 15-T for 2026. Reviewed September 25, 2026.

Pennsylvania Paycheck Calculator by Pay Frequency

This page also works as a weekly, biweekly, semimonthly or monthly Pennsylvania payroll calculator. The annual salary stays the same, but gross pay and withholding on each check change with the number of pay periods. See our pay period guide for how the schedules differ.

52Weekly$932.81 net
26Biweekly$1,865.60 net
24Semimonthly$2,021.08 net
12Monthly$4,042.17 net
1Annual$48,506 net
Figures use a $60,000 salary, federal Single, no local tax and no voluntary deductions. Pennsylvania tax is $35.42 weekly, $70.85 biweekly, $76.75 semimonthly and $153.50 monthly.

How We Test This Pennsylvania Paycheck Calculator

Every scenario below was run through the calculator on this page on September 25, 2026 and checked by hand. Scenarios are biweekly unless noted.

Pennsylvania paycheck test cases, checked September 25, 2026 (per paycheck)
Scenario Gross pay Federal income tax Pennsylvania tax Local tax, PA UC and LST Take-home pay
$30,000, no local tax$1,153.85$54.62$35.42$0.81$974.73
$60,000, no local tax$2,307.69$193.08$70.85$1.62$1,865.60
$60,000, 1% EIT$2,307.69$193.08$70.85$24.70$1,842.52
$60,000, 1% EIT and $52 LST$2,307.69$193.08$70.85$26.70$1,840.52
$60,000, Philadelphia resident$2,307.69$193.08$70.85$87.81$1,779.41
$60,000, Philadelphia nonresident$2,307.69$193.08$70.85$80.66$1,786.56
$60,000, Pittsburgh resident, $52 LST$2,307.69$193.08$70.85$72.85$1,794.37
$60,000, $10 extra$2,307.69$193.08$80.85$1.62$1,855.60
$60,000, exempt (REV-419)$2,307.69$193.08$0.00$1.62$1,936.45
$60,000, $150 401(k)$2,307.69$175.08$70.85$1.62$1,733.60
$60,000, $100 Section 125, 1% EIT$2,307.69$181.08$67.78$23.63$1,766.31
$60,000, Married Filing Jointly$2,307.69$109.23$70.85$1.62$1,949.45
$45,000, Head of Household, $2,200 W-4 credit, 1% EIT$1,730.77$0.00$53.13$18.52$1,526.71
$60,000, weekly$1,153.85$96.54$35.42$0.81$932.81
$100,000, no local tax$3,846.15$506.54$118.08$2.69$2,924.61
$150,000, Philadelphia resident$5,769.23$951.31$177.12$219.52$3,979.94
$20 an hour, 80 hours plus 10 overtime$1,900.00$144.15$58.33$1.33$1,550.84
$7.25 an hour, 40 hours, weekly, Philadelphia resident$290.00$0.00$8.90$11.03$247.88
Update log: September 25, 2026: rewrote this page and fixed the calculator. The old version treated Pennsylvania as a state with no income tax and left out local tax and PA UC, so it overstated take-home pay by $72.47 per paycheck at $60,000 ($158.66 for a Philadelphia resident). The calculator now applies the 3.07% tax to Pennsylvania wages (keeping 401(k) deferrals taxable), local EIT or Philadelphia wage tax at the July 1, 2026 rates, the Local Services Tax and PA UC. We added the taxable-pay rules, a local tax section, a 401(k) comparison, a state comparison, a worked example and the test cases above. We re-check this page whenever Pennsylvania, Philadelphia or the IRS change rates, and at least once a year each January.

2026 Tax Data This Calculator Uses

Here's every rate and limit behind the numbers on this page and where it comes from, so you can check them yourself.

Tax rates and limits used by the Pennsylvania paycheck calculator
Item 2026 value used Source
Federal income tax withholding2026 brackets and standard deductions for Form W-4IRS Publication 15-T (2026)
Social Security6.2% up to $184,500 in wagesSocial Security Administration
Medicare1.45% of all wages, plus 0.9% above $200,000IRS Publication 15 (2026)
Pennsylvania income taxFlat 3.07% of compensationPA Department of Revenue
PA UC employee withholding0.07% of all wages; employer base $10,000PA Department of Labor and Industry
Philadelphia wage tax3.735% resident, 3.425% nonresident from July 1, 2026City of Philadelphia
Local EIT ratesBy municipality and school district (PSD code)PA DCED
Spotted something that looks wrong? Tell us through the editorial contact form with the inputs you used, and we'll re-check the calculation. This page is written by Rachel Brooks and follows the research and review process on our editorial team page. ePayStubs isn't affiliated with the IRS or the Commonwealth of Pennsylvania.

Pennsylvania Paycheck Calculator FAQ

What is Pennsylvania's state income tax rate in 2026?
Pennsylvania taxes wages at a flat 3.07%, with no standard deduction, personal exemption or withholding allowances. Every dollar of taxable compensation is taxed at the same rate.
How much tax is taken out of a Pennsylvania paycheck?
On a $60,000 salary paid biweekly with no local tax selected, $442.09 comes out of each $2,307.69 paycheck: $193.08 federal income tax, $143.08 Social Security, $33.46 Medicare, $70.85 Pennsylvania income tax and $1.62 PA unemployment tax. That leaves $1,865.60. A typical 1% local earned income tax adds $23.08.
Does Pennsylvania tax 401(k) contributions?
Yes. Pennsylvania is one of the few states that taxes traditional 401(k) and 403(b) deferrals when you earn them. A $150 biweekly 401(k) contribution lowers federal withholding but leaves Pennsylvania tax at $70.85. Qualifying Section 125 health premiums are not taxed.
What is local earned income tax (EIT) in Pennsylvania?
Nearly every Pennsylvania municipality and school district levies an earned income tax, usually a combined 1% to 2% for residents. Under Act 32, your employer withholds the higher of your home rate or the nonresident rate where you work. Look up both rates with the DCED PSD code and EIT rate lookup.
How much is the Philadelphia wage tax in 2026?
From July 1, 2026, Philadelphia's wage tax is 3.735% for residents and 3.425% for nonresidents who work in the city, down from 3.74% and 3.43%. On a $60,000 biweekly paycheck that's $86.19 for a resident.
What is the Local Services Tax (LST)?
Many Pennsylvania municipalities charge a Local Services Tax of up to $52 a year to people who work there, usually taken as $2.00 per biweekly paycheck. People who earn less than $12,000 a year from all sources in that municipality can file for an exemption.
What is the PA UC deduction on my pay stub?
It's the employee share of Pennsylvania unemployment compensation tax: 0.07% of all gross wages, with no wage limit. On a $60,000 biweekly paycheck it's $1.62.
How are bonuses taxed in Pennsylvania?
Bonuses are taxed at the same flat 3.07%, plus local EIT and PA UC. Federal withholding, usually a flat 22%, and FICA apply too.
What is Pennsylvania's minimum wage in 2026?
Pennsylvania follows the federal minimum wage of $7.25 an hour. Tipped employees can be paid $2.83 an hour if tips bring them to $7.25. Overtime is 1.5 times the regular rate after 40 hours a week.
Do I pay Pennsylvania tax if I live in New Jersey or another neighboring state?
Not usually. Pennsylvania has reciprocal agreements with Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia. Residents of those states file Form REV-419 with a Pennsylvania employer and only their home state withholds. Philadelphia's nonresident wage tax still applies if you work in the city.
How do I calculate take-home pay in Pennsylvania?
Start with gross pay and subtract only Section 125 deductions for state purposes. Figure federal withholding (after 401(k)) and FICA. Multiply Pennsylvania wages by 3.07% for state tax and 0.07% for PA UC, add your local EIT or Philadelphia wage tax and any LST, then subtract post-tax deductions.

Pennsylvania Payroll Resources

Pennsylvania Paystub Generator

Create a Pennsylvania pay stub with federal tax, FICA, PA income tax, local EIT and PA UC.

Form W-4 Generator

Prepare the federal withholding form behind your paycheck calculation.

W-2 Form Generator

Create a W-2 from year-end wage and withholding totals.

Helpful Guides

SIT or SWT on a Pay StubState withholding explained Gross Pay vs Net PayUnderstand the difference FICA Tax ExplainedSocial Security and Medicare Pre-Tax vs Post-TaxHow deductions change take-home pay

Ready to put your Pennsylvania numbers on a pay stub?

Use the same gross pay, federal tax, FICA, Pennsylvania, local EIT, PA UC and deduction details with our paystub generator to create a Pennsylvania pay stub.

Build My PA Pay Stub

Written by: Rachel Brooks, Tax Forms and W-2 Content Specialist. Last updated: September 25, 2026. Checked against Pennsylvania Department of Revenue employer withholding guidance, the Department of Labor and Industry's 2026 UC tax highlights, the City of Philadelphia and IRS Publication 15-T (2026).

Disclaimer: Estimates are for educational use and aren't tax or legal advice. Actual payroll withholding depends on the employee's Form W-4, where the employee lives and works, local EIT and LST rates, year-to-date wages, benefits, deductions and employer payroll system. For more Pennsylvania payroll details, see our Pennsylvania Payroll Guide.

Official sources: PA employer withholding · PA UC 2026 highlights · Philadelphia Earnings Tax · IRS Publication 15-T (2026). Reviewed September 25, 2026.

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