Employer of Record · Pennsylvania

Employer of Record in Pennsylvania.
Where Compliance Gets Complex.

Pennsylvania looks simple on paper — flat state income tax, at-will employment, federal minimum wage. But local earned income taxes, mandatory workers' comp for even one employee, and the employee-friendly Wage Payment and Collection Law create real exposure for out-of-state employers who aren't prepared. WorkGenius becomes your legal employer in PA and handles every layer of compliance — from Philadelphia's local tax to WPCL final pay rules — from day one.

$7.25/hr
Minimum wage (federal)
3.07%
Flat state income tax
4+ employees
PHRA discrimination threshold

Pennsylvania by the Numbers

Minimum wage
$7.25/hr
Pennsylvania follows the federal minimum — the state legislature has not raised it above $7.25/hr
State income tax
3.07% flat
One of the few states with a true flat rate, but local earned income taxes add complexity — Philadelphia residents pay an additional 3.75%
Workers' compensation
Required
Mandatory for all employers with one or more employees — no exemption threshold for small employers
Final paycheck
Next payday
Due on the next regular payday under the Pennsylvania Wage Payment and Collection Law (WPCL)
PHRA employer threshold
4+ employees
Pennsylvania Human Relations Act covers employers with 4 or more employees — lower than the federal 15-employee threshold
Paid sick leave (state)
None (state)
No state-mandated paid sick leave — but Philadelphia's Promoting Healthy Families and Workplaces ordinance requires up to 40 hours of paid sick leave per year
The Defining Law

Pennsylvania Wage Payment and Collection Law: Employee-Friendly and Plaintiff's Ready

The Pennsylvania Wage Payment and Collection Law (WPCL), 43 P.S. §260.1 et seq., governs how and when employers must pay wages in Pennsylvania. Unlike many states where wage violations result in administrative fines, the WPCL gives individual employees a direct private right of action to sue in court for unpaid wages — and it stacks the deck in their favor. Successful plaintiffs can recover unpaid wages, liquidated damages of 25% of the total wages owed, and attorney's fees. For out-of-state employers unfamiliar with the WPCL, a simple payroll error or late final paycheck can quickly become a five-figure legal dispute.

Get AB5-Compliant Today
The ABC Test
  • Final wages must be paid on the next regular payday — delays beyond that date trigger WPCL liability
  • Employees can sue directly in court without first filing an administrative complaint
  • Liquidated damages of 25% of total wages owed are available to prevailing plaintiffs
  • Courts may award attorney's fees to successful employees — meaning employer legal costs stack on top of wage liability
  • The WPCL covers all forms of agreed-upon compensation including commissions, bonuses, and vacation pay if company policy provides for payout
  • WorkGenius enforces correct final pay timing, maintains complete wage records, and ensures all compensation is paid in accordance with WPCL requirements
Pennsylvania Coverage

What WorkGenius Handles for Pennsylvania

Pennsylvania's layered compliance — state law, local ordinances, mandatory workers' comp, and WPCL exposure — requires a platform that handles every level automatically.

Workers' Compensation Coverage

Workers' comp is mandatory for all Pennsylvania employers regardless of headcount. WorkGenius carries coverage for every PA employee from day one — eliminating the most common compliance gap for companies making their first Pennsylvania hire.

WPCL Wage Compliance

WorkGenius enforces Pennsylvania Wage Payment and Collection Law requirements on every payroll cycle — correct pay frequency, final pay on next regular payday, and complete wage records — closing your exposure to WPCL lawsuits, liquidated damages, and attorney's fee awards.

Unemployment Insurance (SUTA)

Pennsylvania unemployment contributions calculated and remitted to the PA Department of Labor & Industry on every payroll cycle. New employer rate is approximately 3.689% on the first $10,000 of each employee's wages. WorkGenius registers, files, and remits on your behalf.

Philadelphia Local Compliance

Philadelphia imposes its own earned income tax (3.75% for residents, 3.44% for non-residents), a Business Income and Receipts Tax, and a mandatory paid sick leave ordinance (up to 40 hours/year for employers with 10+ employees). WorkGenius handles every layer of Philadelphia-specific compliance.

PHRA Anti-Discrimination Compliance

The Pennsylvania Human Relations Act covers employers with 4 or more employees — a lower threshold than federal law's 15-employee requirement. WorkGenius employment agreements, policies, and HR practices are drafted to meet PHRA requirements from your first PA hire.

Termination & Offboarding

Final pay on next regular payday, compliant separation documentation, COBRA administration, and handling of any non-compete or confidentiality obligations. Pennsylvania courts apply the blue-pencil doctrine to non-competes — WorkGenius ensures agreements are enforceable at the time of drafting, not modified after the fact.

Pennsylvania Compliance Dashboard
3 workers · All compliant
Live
PA Local Compliance Check
Passed
Philadelphia local tax withheld and remitted
Workers' comp coverage in force (all employees)
WPCL final pay schedule confirmed
This Week's Payroll
$7.25
Base/hr
$10.88
OT rate (1.5×)
Auto
Calculated
Weekly invoice sent
Every Friday · All-in rate
Sent
Technology-Powered

How WorkGenius Handles Pennsylvania EOR

Pennsylvania's compliance burden is deceptively complex — a flat state income tax sits on top of local earned income taxes that vary by municipality, including Philadelphia's 3.75% resident rate. WorkGenius handles PA state tax, local EIT withholding, workers' comp, WPCL final pay rules, and SUTA contributions directly in the platform — automatically, on every payroll cycle.

  • Workers' Comp — Mandatory from Day One
    Pennsylvania requires workers' compensation coverage for every employer, even with a single employee. WorkGenius carries coverage for all PA employees — eliminating the most common compliance gap for out-of-state companies making their first Pennsylvania hire.
  • State + Local Payroll, Automatically
    Pennsylvania's flat 3.07% state income tax is straightforward — but local Earned Income Taxes add a layer most platforms miss. Philadelphia residents face an additional 3.75%. WorkGenius calculates, withholds, and remits all state and local tax obligations on every pay cycle.
  • WPCL Wage Compliance — Zero Exposure
    The Pennsylvania Wage Payment and Collection Law lets employees sue for unpaid wages plus attorney's fees and liquidated damages. WorkGenius enforces final pay on next regular payday and maintains full WPCL-compliant wage records, closing the most significant wage-claim exposure in PA.
  • One Weekly Invoice
    A single, transparent weekly invoice covering payroll, state and local taxes, workers' comp, SUTA, and benefits. No surprises, no hidden fees.

Other Key Pennsylvania Compliance Areas

Pennsylvania's compliance landscape extends well beyond state law — local ordinances and a lower-than-federal discrimination threshold create obligations that catch many employers off guard.

Pennsylvania Wage Payment and Collection Law (WPCL)

+25% liquidated damages

The WPCL requires employers to pay all agreed-upon wages — including commissions, bonuses, and accrued vacation if policy provides — on the next regular payday following termination. Violations give employees a private right of action for unpaid wages plus 25% liquidated damages and attorney's fees. WorkGenius ensures full WPCL compliance on every payroll run and termination.

Pennsylvania Unemployment Insurance (SUTA)

New employer: ~3.689%

Pennsylvania employers must register with the PA Department of Labor & Industry and pay State Unemployment Tax on the first $10,000 of each employee's wages. New employer rate is approximately 3.689%. Experience-rated accounts may be higher or lower. WorkGenius registers, calculates, and remits all contributions — and monitors annual rate notices.

Pennsylvania Human Relations Act (PHRA)

4+ employees

The PHRA prohibits employment discrimination based on race, color, religion, national origin, sex, age, disability, and familial status. Crucially, it applies to employers with 4 or more employees — significantly lower than the federal 15-employee threshold under Title VII. Out-of-state companies with a small Pennsylvania workforce are often surprised to find they are already covered.

Philadelphia Local Ordinances

Philadelphia: 3.75% EIT

Philadelphia operates an independent employment law framework: earned income tax at 3.75% for residents and 3.44% for non-residents, the Promoting Healthy Families and Workplaces Act requiring paid sick leave for employers with 10+ employees (up to 40 hours/year), and additional Business Income and Receipts Tax obligations. Pittsburgh also has local EIT requirements. WorkGenius handles all city-level compliance automatically.

Simple Process

How It Works in Pennsylvania

From first conversation to fully compliant employment — typically within days.

1

Tell Us What You Need

Workers, roles, locations, and start dates. We tailor the setup to your needs.

2

We Assess & Classify

Our AI runs every worker through California's ABC test. We prepare compliant contracts and payroll setup.

3

Workers Are Employed

Onboarded with California-compliant contracts, benefits enrolled, payroll running from day one.

4

We Handle Ongoing

Payroll runs with daily OT. Taxes filed. Compliance monitored. One weekly invoice.

Pennsylvania EOR: Common Questions

Does Pennsylvania really require workers' compensation for every employer?

Yes. Unlike Texas, which makes workers' comp optional, Pennsylvania requires workers' compensation coverage for all employers with one or more employees — there is no small-employer exemption. Failure to carry coverage is a criminal offense under Pennsylvania law and exposes the employer to direct liability for injured employees' medical costs and lost wages. WorkGenius carries workers' comp coverage for every Pennsylvania employee from day one, eliminating this obligation entirely.

What is the WPCL and why does it matter for our company?

The Pennsylvania Wage Payment and Collection Law (WPCL) governs when and how wages must be paid in Pennsylvania. What makes it particularly significant is that it gives employees a direct private right of action — they can sue you in court without first filing an administrative complaint. A successful plaintiff can recover all unpaid wages plus 25% liquidated damages plus attorney's fees. This means a simple payroll timing error or a dispute over whether a bonus was "earned" can quickly become a costly lawsuit. WorkGenius enforces correct final pay timing, maintains complete wage records, and ensures all compensation is paid in accordance with WPCL requirements.

Does Philadelphia have its own employment laws we need to follow?

Yes — Philadelphia is one of the most active local jurisdictions in the US for employment law. Philadelphia imposes its own earned income tax (3.75% for residents, 3.44% for non-residents working in the city), which must be withheld and remitted separately from state income tax. Philadelphia also requires employers with 10 or more employees to provide up to 40 hours of paid sick leave per year under the Promoting Healthy Families and Workplaces Act. WorkGenius handles all layers of Philadelphia compliance automatically — state, city, and payroll tax — for every employee working or residing in Philadelphia.

What is Pennsylvania's state income tax rate?

Pennsylvania has a flat state income tax rate of 3.07% on all taxable income — one of the simpler state tax structures in the country. However, Pennsylvania also has a network of local Earned Income Taxes (EIT) levied by municipalities and school districts. These vary by location, but Philadelphia's rate of 3.75% for residents is one of the highest local income taxes in the US. WorkGenius calculates, withholds, and remits both state and all applicable local income taxes on every pay cycle.

Are non-compete agreements enforceable in Pennsylvania?

Yes, but Pennsylvania courts scrutinize them carefully. A non-compete must be ancillary to an employment contract, supported by adequate consideration (typically a new job offer or promotion with clear additional benefits), and reasonable in duration, geographic scope, and activity restricted. Pennsylvania applies the "blue-pencil" doctrine, meaning courts can modify — rather than void — an overly broad agreement to make it enforceable. WorkGenius drafts non-compete provisions designed to hold up under Pennsylvania's standard, rather than agreements that need to be reformed in court.

Does the Pennsylvania Human Relations Act apply to small employers?

Yes — the PHRA applies to employers with 4 or more employees, which is significantly lower than the federal Title VII threshold of 15 employees. This means a company with its first four Pennsylvania employees is already subject to state anti-discrimination law covering race, color, religion, national origin, sex, age, disability, and familial status. WorkGenius employment agreements and HR policies are drafted to meet PHRA requirements from your very first Pennsylvania hire, not just when you cross federal thresholds.

Employer of Record

Ready to Employ in Pennsylvania Compliantly?

WorkGenius handles AB5 classification, California payroll, benefits, and every other compliance requirement so you don't have to. Get started today.

No commitment required. Free consultation included.