A Pennsylvania paycheck has federal income tax, Social Security (6.2% up to the 2026 wage base of $184,500), and Medicare (1.45%), plus a flat 3.07% Pennsylvania state income tax, and local income tax in some cities. On a $65,000 single-filer salary, estimated Pennsylvania take-home is about $52,412 a year, or $2,016 per biweekly paycheck.
PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, accounting, employment, benefits, or payroll advice. PayslipIQ is not a CPA firm, law firm, financial advisor, payroll provider, or tax authority. Always verify your paycheck, deductions, withholdings, and tax position with your employer's payroll department, a qualified CPA, the IRS, your state tax authority, or another appropriately qualified professional. Calculations are estimates; your actual paycheck may differ based on factors specific to your employer, location, benefits elections, and personal tax situation.
Pennsylvania: the local picture
Pennsylvania runs a flat 3.07% state income tax. Local payroll taxes are heavy: every municipality and school district can levy an Earned Income Tax (EIT), and a Local Services Tax (LST) of up to $52/year. Philadelphia has its own Wage Tax of 3.75% (residents) and 3.44% (non-residents).
Every Pennsylvania worker pays federal income tax, calculated on the W-4 you submitted to your employer using the IRS Publication 15-T tables. Federal income tax is followed by FICA: 6.2 percent Social Security up to the annual wage base, plus 1.45 percent Medicare on every dollar. The 0.9 percent Additional Medicare Tax applies once year-to-date wages cross $200,000 single or $250,000 married filing jointly.
Pennsylvania adds a flat state income tax of approximately 3.07 percent. Verify the current rate with the Pennsylvania Department of Revenue.
Local taxes: Pennsylvania has cities or counties that levy local income tax on top of state tax. Common examples are noted on the local-tax page.
What changed recently in Pennsylvania
State flat rate stable at 3.07%.
Philadelphia Wage Tax adjusted annually but only by small amounts.
PSD (Political Subdivision) codes used to map workers to correct EIT.
Pennsylvania payroll quirks workers should know
EIT on every Pennsylvania paycheck. Rate set by school district, typically 1%.
LST shows as a small fixed annual deduction.
Philadelphia residents and commuters pay Philadelphia Wage Tax instead of standard EIT.
Pennsylvania is one of three states (with AK, NJ) requiring employee SUI contributions.
Example breakdown
A hypothetical Pennsylvania worker on a $65,000 annual salary, paid bi-weekly, single filer, no extra adjustments. Educational only, your real paycheck differs.
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Frequently asked questions
Does Pennsylvania have state income tax?
Yes. Pennsylvania uses a flat state income tax rate. Verify the current rate with the Pennsylvania Department of Revenue.
Are there local income taxes in Pennsylvania?
Yes. Pennsylvania has cities or counties that add local income tax on top of state tax. Check your specific city.
Does Pennsylvania have State Disability Insurance or Paid Family Leave premiums?
No. Pennsylvania does not have state-mandated SDI or PFL employee premiums.
Does Pennsylvania have daily-overtime rules?
No. Pennsylvania follows federal FLSA: 1.5x for hours above 40 in a workweek.
What is FICA on a Pennsylvania paycheck?
FICA is federal: 6.2 percent Social Security up to the annual wage base, plus 1.45 percent Medicare on every dollar. The 0.9 percent Additional Medicare Tax applies above $200,000 single or $250,000 married filing jointly. FICA applies in every state.
Where do I verify Pennsylvania state tax withholding?
The Pennsylvania Department of Revenue (https://www.revenue.pa.gov/) is the authoritative source. For your specific paycheck, contact your employer's payroll team or a CPA.
What is the EIT line on my Pennsylvania paycheck?
Earned Income Tax. Local tax set by your school district of residence (typically 1%). Different from state tax. Withheld based on PSD code.
What is the Philadelphia Wage Tax?
Philadelphia city income tax. 3.75% for residents, 3.44% for non-resident commuters into Philadelphia. Replaces the standard EIT for Philadelphia residents.
What is the LST on my pay stub?
Local Services Tax. Small fixed annual fee (up to $52) for working in a particular municipality. Funds emergency services.