How to use the pennsylvania paycheck calculator
- Enter your gross pay for one pay period and choose how often you are paid.
- Choose your filing status as it appears on your W-4 (Step 1c).
- Add pre-tax items: 401(k) deferrals and health premiums per period.
- Use your W-4 steps (two jobs box, credits, other income, deductions, extra withholding) if you filled them in.
- Read the net pay and the line-by-line deductions for this check.
A flat 3.07% with no deduction
Pennsylvania's personal income tax is a flat 3.07% (Department of Revenue). There is no standard deduction, no personal exemption and no brackets, so state tax is simply 3.07% of taxable compensation. Section 125 cafeteria-plan health premiums are excluded from that compensation; most other pre-tax items are not. This pennsylvania paycheck calculator applies the rules for 2026.
The Pennsylvania 401(k) quirk
Unlike the federal rules, Pennsylvania does not let you exclude traditional 401(k) deferrals from state taxable compensation. Your deferral lowers federal income tax but not Pennsylvania tax. In the example below, a $200 deferral reduces federal withholding but Pennsylvania still taxes the full $2,900 (gross less health premiums). The Pennsylvania Personal Income Tax Guide (Gross Compensation) treats 401(k) deferrals as taxable compensation and excludes section 125 premiums.
How the federal part is worked out
The federal line follows IRS Publication 15-T for 2026. For this example, federal wages are $2,700.00 a period, which annualises to $70,200.00 over 26 pay periods. Step 1(g) takes off $8,600.00 for single filers, leaving $61,600.00. That amount is looked up in the single schedule of annual percentage method tables, the resulting annual tentative tax is divided by 26, and W-4 credits and extra withholding are applied. The result is $254.38 for the period.
Social Security is 6.2% of wages up to $184,500 for the year and Medicare is 1.45% with no cap, plus 0.9% on wages over $200,000. Only section 125 premiums reduce those wages.
Worked example
$3,000 gross every two weeks, $100 health premiums, $200 to a 401(k). Federal wages are $2,700. Federal withholding is $254.38, Social Security $179.80, Medicare $42.05, Pennsylvania income tax $89.03 (3.07% x $2,900) and the employee unemployment contribution $2.10 (0.07% x $3,000). Net pay: $2,132.64, which is $55,448.64 a year.
With no 401(k) the same check nets $2,288.64, so the deferral actually costs $156.00 of take-home, not $200.
The 0.07% unemployment contribution
Pennsylvania is one of the few states that withholds an unemployment compensation contribution from employees. The Department of Labor and Industry sets the employee rate at 0.07% of gross wages, with no wage cap, and employers must withhold it from each paycheck. This calculator applies it to the full gross pay of the check, before any 401(k) or health premium, which is why the $3,000 example loses $2.10. It is a separate line from the 3.07% income tax and does not reduce federal wages.
Local taxes you will probably also pay
Many Pennsylvania municipalities and school districts levy an earned income tax, and some a local services tax. These vary by where you live and work and are not calculated here. Check your pay stub for a line labelled local EIT, and add it to the result.
Checking the result against your pay stub
A Pennsylvania stub normally shows state tax as 3.07% of a wage figure that is larger than the federal one, because 401(k) deferrals are added back. If your state line equals 3.07% of the federal taxable figure instead, your plan may not be a traditional 401(k), or your payroll provider may be treating it differently. Then compare the unemployment contribution line, which should be 0.07% of gross pay, and look for a local earned income tax line, which this tool leaves out.
Method and sources
Federal withholding follows IRS Publication 15-T (2026), Worksheet 1A, and IRS Publication 15 (2026) for the $184,500 Social Security wage base. Pennsylvania: pa.gov Department of Revenue, Personal Income Tax (flat 3.07%, no standard deduction or personal exemption); pa.gov Personal Income Tax Guide, Gross Compensation (401(k) deferrals are taxable, section 125 premiums are excluded); pa.gov Department of Labor and Industry, Calculating Contributions (employee unemployment compensation contribution of 0.07% of gross wages, no cap). Local earned income tax and local services tax are not modelled. The shared engine is covered by hand-worked Publication 15-T cases in the test suite. Estimate only, not tax advice.
Worked examples
| Example | Input | Result |
|---|---|---|
| Pennsylvania example | Gross pay this period ($): 3000; Pay frequency: biweekly; Federal filing status (W-4 Step 1c): single; Pre-tax 401(k) per pay period ($): 200; Health and other section 125 premiums per period ($): 100; W-4 Step 2 box checked (two jobs)?: no; W-4 Step 3 credits, per year ($): 0; W-4 Step 4(a) other income, per year ($): 0; W-4 Step 4(b) deductions, per year ($): 0; W-4 Step 4(c) extra withholding per period ($): 0; Wages already paid this year ($): 0 | Gross pay this period: $3,000.00; Pre-tax deductions: $300.00; Federal income tax withholding: $254.38; Social Security (6.2%): $179.80; Medicare (1.45%): $42.05; Pennsylvania income tax: $89.03; PA employee unemployment compensation (0.07%): $2.10; Net pay this period: $2,132.64; Net pay per year: $55,448.64; Total withheld as % of gross: 18.91% |
| Monthly salary, head of household | Gross pay this period ($): 6000; Pay frequency: monthly; Federal filing status (W-4 Step 1c): hoh; Pre-tax 401(k) per pay period ($): 300; Health and other section 125 premiums per period ($): 0; W-4 Step 2 box checked (two jobs)?: no; W-4 Step 3 credits, per year ($): 0; W-4 Step 4(a) other income, per year ($): 0; W-4 Step 4(b) deductions, per year ($): 0; W-4 Step 4(c) extra withholding per period ($): 0; Wages already paid this year ($): 0 | Gross pay this period: $6,000.00; Pre-tax deductions: $300.00; Federal income tax withholding: $413.00; Social Security (6.2%): $372.00; Medicare (1.45%): $87.00; Pennsylvania income tax: $184.20; PA employee unemployment compensation (0.07%): $4.20; Net pay this period: $4,639.60; Net pay per year: $55,675.20; Total withheld as % of gross: 17.67% |
| Weekly pay with a 401(k) | Gross pay this period ($): 1200; Pay frequency: weekly; Federal filing status (W-4 Step 1c): single; Pre-tax 401(k) per pay period ($): 60; Health and other section 125 premiums per period ($): 40; W-4 Step 2 box checked (two jobs)?: no; W-4 Step 3 credits, per year ($): 0; W-4 Step 4(a) other income, per year ($): 0; W-4 Step 4(b) deductions, per year ($): 0; W-4 Step 4(c) extra withholding per period ($): 0; Wages already paid this year ($): 0 | Gross pay this period: $1,200.00; Pre-tax deductions: $100.00; Federal income tax withholding: $90.08; Social Security (6.2%): $71.92; Medicare (1.45%): $16.82; Pennsylvania income tax: $35.61; PA employee unemployment compensation (0.07%): $0.84; Net pay this period: $884.73; Net pay per year: $46,005.96; Total withheld as % of gross: 17.94% |
FAQ
What is the Pennsylvania income tax rate?
A flat 3.07% of taxable compensation, with no standard deduction or exemption.
Are 401(k) contributions taxed in Pennsylvania?
Yes. Traditional 401(k) deferrals stay in Pennsylvania taxable compensation, though they reduce federal tax.
Are health insurance premiums deductible in Pennsylvania?
Section 125 cafeteria-plan premiums are excluded from PA taxable compensation, which is how this calculator treats them.
Does this include Philadelphia wage tax or local EIT?
No. Local earned income taxes vary by municipality and are not calculated.
Why does my Pennsylvania state tax look higher than 3.07% of take-home?
The rate applies to gross compensation less section 125 premiums, which is larger than your take-home pay.
Do unemployment contributions come out of my check?
Yes. Pennsylvania employees pay 0.07% of gross wages with no cap, and this calculator includes it as its own line.