Pennsylvania Pay Stub Generator: What PA Pay Stubs Must Include

Pennsylvania does not have a state wage statement law specifying mandatory pay stub fields in the same detail as New York's Labor Law Section 195(3), but standard payroll practice is to provide a full itemized breakdown from gross to net wages.

A complete Pennsylvania pay stub will show gross wages, federal income tax withheld, Social Security (6.2%), Medicare (1.45%), Pennsylvania state income tax at 3.07%, and local earned income tax if applicable. Pennsylvania does not have a state disability insurance deduction, so that line does not appear.

• Gross wages for the pay period
• Federal income tax withheld
• Social Security: 6.2% up to the annual wage base
• Medicare: 1.45% (plus 0.9% over $200,000)
• Pennsylvania state income tax: 3.07% (flat rate on all wages)
• Local earned income tax (varies by municipality, typically 1% to 3%)
• No Pennsylvania SDI
• Net pay

Pennsylvania's personal income tax rate has been 3.07% since 2004. It applies to all taxable compensation with no standard deduction adjustment in the withholding formula, which makes it straightforward to calculate: multiply gross wages by 0.0307 to get the Pennsylvania state income tax to withhold.

There are no brackets, no phase-outs, and no additional surcharges on high earners. A Pennsylvania employee earning $30,000 per year and one earning $300,000 per year both pay 3.07% on their Pennsylvania wages. This simplicity makes manual verification of the state tax line on a Pennsylvania pay stub easy: the number should be exactly 3.07% of gross wages for the period.

Pennsylvania is one of only a few states where most municipalities collect a local earned income tax (EIT) in addition to state income tax. The local rate depends on where the employee lives and where they work, and ranges from under 1% in rural townships to 3.8712% in Philadelphia.

For most Pennsylvania workers outside Philadelphia, the combined resident and non-resident EIT rates are set by the Pennsylvania Local Tax Enabling Act and are typically administered by county-level tax bureaus. Because EIT rates vary by municipality, a pay stub generator that only knows the statewide 3.07% rate will understate total Pennsylvania tax for employees who also owe local EIT.

Creating a Pennsylvania pay stub requires applying the flat 3.07% state income tax and, if you know the employee's work and residence municipalities, the applicable local EIT rates. Federal income tax withholding uses the standard IRS tables based on the employee's W-4.

Swift Paystubs calculates the Pennsylvania 3.07% flat tax on all wages. Enter the employee's gross wages, federal filing status, and pay frequency. The generator produces the full deduction block including the Pennsylvania state tax line, giving you a pay stub suitable for employment verification, apartment applications, and loan documentation.