State profile

Pennsylvania SUI rate 2026 and payroll registration

The 2026 wage base and rates, the protest window and the registrations Pennsylvania requires of an employer, each with its source.

Agency: Pennsylvania Office of Unemployment Compensation

Kreto checks unemployment-tax rate notices in this state against the agency's 2026 schedule. Form 941 notices are checked in every state.

The 2026 figures.

  • Taxable wage base

    $10,000

    The wages per employee per year that SUI tax applies to.

    Source: Pennsylvania Office of Unemployment Compensation

    Kreto-computed, not yet checked by a CPA.

  • SUI rate range

    1.42% to 10.37%

    The range for experience-rated employers.

    Source: Pennsylvania Office of Unemployment Compensation

    Kreto-computed, not yet checked by a CPA.

  • New employer rate

    3.75%

    The rate before experience rating applies.

    Kreto-computed, not yet checked by a CPA.

  • Protest window

    90 days

    From the mailing date.

    Source: 43 P.S. § 781 (§ 301(e)(2))

    Kreto-computed, not yet checked by a CPA.

  • Voluntary contributions

    Not available

    Pennsylvania takes no voluntary contribution.

  • Paid family and medical leave

    No state program

    Pennsylvania runs no paid family and medical leave program.

About Pennsylvania SUI rates

Pennsylvania employers pay state unemployment insurance (SUI, also called SUTA) on the first $10,000 of each employee's wages each year. New employers start at 3.75% until experience rating applies. Once rated, Pennsylvania rates run from 1.42% to 10.37%. Pennsylvania Office of Unemployment Compensation sets each employer's rate every year from its experience. Kreto-computed, not yet checked by a CPA.

If your rate notice looks wrong, Kreto checks it against the agency's 2026 schedule and shows the difference in dollars.

Registering as an employer in Pennsylvania

Kreto's rules list what Pennsylvania requires of an employer, from the first employee. Kreto files each one and tracks it to the state's confirmation.

Pennsylvania employer registrations
RequirementAgencyFormHow it is submitted
Unemployment insurancePennsylvania Department of Labor and IndustryPA-100, PA Enterprise RegistrationOnline portal
WithholdingPennsylvania Department of RevenuePA-100, myPATH Business Tax Registration (formerly PA-100)Online portal
New-hire reportingPennsylvania New Hire Reporting Program (CWDS / PA CareerLink)Online portal
Workers' compPennsylvania Workers Compensation (private market)By mail
Paid family and medical leaveNot requiredNo state paid-leave program.

Forms and agencies as Kreto's rules record them. Check the agency's site before you file on your own. See every state's requirements

Beyond SUI

  • Paid family and medical leavePennsylvania has no state program.
  • Voluntary contributionsPennsylvania takes no voluntary contribution.
  • Workers' compIndependent rating bureau (not NCCI). Federal OSHA jurisdiction.
  • Income taxHas state individual income tax.

Questions about Pennsylvania.

  • What is the Pennsylvania SUI wage base for 2026?

    $10,000 per employee per year. Kreto-computed, not yet checked by a CPA.

  • What is the new employer SUI rate in Pennsylvania?

    3.75% for 2026, until experience rating applies. Kreto-computed, not yet checked by a CPA.

  • How do I register for unemployment insurance in Pennsylvania?

    With the Pennsylvania Department of Labor and Industry, on form PA-100 (PA Enterprise Registration). Kreto files it once you approve and tracks it to the state's confirmation.

RelatedAll states Coverage by requirement SUI rate lookup Deadline checker SUI rate guide SUI and unemployment

Got a Pennsylvania SUI notice?

Upload it to the free notice scan to see what it is and when it is due. In an account, Kreto checks the rate against the agency's 2026 schedule and drafts the protest for your approval.