# Pennsylvania — State unemployment insurance taxable wage bases and new employer tax rates by US state

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, not quoted from the source)_
- **Taxable wage base:** $10,000 _(verified: appears in the quote below)_
- **New employer UI tax rate:** .038220 _(verified: appears in the quote below)_
- **Effective year:** 2026 _(our reading, not quoted from the source)_

## 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.

## Source

- https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax/yearly-tax-highlights

Last verified: 2026-08-18. Review by: 2027-08-18.
Part of [State unemployment insurance taxable wage bases and new employer tax rates by US state](https://referencesource.org/state-ui-taxable-wage-bases/).