Pennsylvania
For Pennsylvania, taxable wage base is $10,000; new employer ui tax rate is .038220; effective year is 2026, recorded from its source on 2026-08-18.
- State
- Pennsylvania our reading
- Taxable wage base
- $10,000 verified
- New employer UI tax rate
- .038220 verified
- Effective year
- 2026 our reading
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
What the source says
The newly liable non-construction employer contribution rate is .038220 (this includes the 9.2 percent Surcharge only, because the 0.60 percent Additional Contributions tax does not apply to newly liable employer contribution rates). The newly liable construction employer contribution rate is .105924 (this includes the 9.2 percent Surcharge only, because the 0.60 percent Additional Contributions tax does not apply to newly liable employer contribution rates). If a delinquency exists on the account through the second quarter of 2025, 3 percent is added to the Basic Contribution Rate. For more information, refer to <https://www.pa.gov/content/dam/copapwp-pagov/en/dli/documents/uc/employer/uc-tax-rates/uc-749%20rev%2009-25.pdf> Form UC-749, Contribution Rate Chart for 2026 and <https://www.pa.gov/content/dam/copapwp-pagov/en/dli/documents/uc/employer/uc-tax-rates/uc-820%20rev%2009-25.pdf> Form UC-820, Eligibility Criteria for 2026 Experience-Based Contribution Rate . Taxable Wage Base for Calendar Year 2026 \r\n<li>The taxable wage base is $10,000 per employee per calendar year.
— pa.gov, retrieved 2026-08-18
Source
- pa.govhttps://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax/yearly-tax-highlights