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Home Glossary More Links Ask Forum Calculate Federal Summary Federal Forms PENNSYLVANIA SUMMARY A more detailed explanation is available at these Pennsylvania websitesHiring Household Workers Booklet, Rev-617 AND PA Department of Labor and Industry, UC Quicklinks AND General Information for Withholding PA Personal Income Tax, Rev-415 First, determine if you are legally a household employer (see Home page link, or the government's tax guides.) Then, be sure you fulfill the federal requirements first, before turning to these state requirements. Subject to Unemployment (UC) if you pay combined wages of $1000 in any calendar quarter. Income tax withholding is optional. PA income tax must be withheld if Federal income tax is withheld. Worker's Compensation insurance may be required, but is not part of employment taxation. Check with your own insurance agent or your state. The employer registers and obtains an employer ID number from Pennsylvania Department of Revenue. Use Form PA-100, Enterprise Registration. This form is used for both income tax withholding and unemployment compensation registrations. For each new or rehired worker, the employer files a report within 20 days of hiring. Use Pennsylvania's New Hire Reporting Form. The employer owes unemployment tax ("UC"). This tax is not deducted from the worker's pay. It is paid with the payroll tax return(s) mentioned below. It is applicable to the first $8000 of wages paid per worker in year 2002. The rate varies based upon experience and is usually assigned annually. The employer files quarterly unemployment tax returns and pays accumulated unemployment tax. Use Employer's Report for Unemployment Compensation, UC-2, currently not available for download, and Employer's Quarterly Report of Wages Paid to Each Employee, Form UC-2A. If withholding income tax, the employer makes either quarterly or monthly or bi-monthly payments of Pennsylvania withheld tax, depending upon the amount of liability. Use Form PA-501, Employer Deposit Statement of Income Tax Withheld. If withholding income tax, the employer quarterly files the Employer Quarterly Return of Withholding Tax. Use Form PA-W3. See our Pennsylvania Forms: PA Forms We respect our visitors: No pop ads. No scumware. No cookies. SSL Secure login. Ask a Question FAQ Search Our Sites Sign Up Home Glossary More Links Ask Forum Calculate Federal Summary Federal Forms

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