If you are an employer in Pennsylvania who has recently hired an employee, you will need to register for payroll tax with the Pennsylvania Department of Revenue. This registration process ensures that you are compliant with state tax laws and able to properly withhold and remit taxes on behalf of your employees.
How Pennsylvania Payroll Registration Works
There are 2 payroll tax setup tasks you may need to complete in Pennsylvania to get your new hire on payroll for the first time. You can follow the guide below to help you get registered directly with the Pennsylvania agencies or use Mosey to do it.
Pennsylvania Unemployment Compensation Setup for PLLC, Professional Corporation, LLP, LLC, Corporation
If you have employees in Pennsylvania, you are required to register with the Department of Labor & Industry (L&I) for Unemployment Compensation (UC), also known as unemployment insurance, coverage within 30 days of your Pennsylvania employee start date. Note: 501(c)(3) organizations will have the choice to either pay unemployment contributions on taxable wages each quarter or elect to reimburse the Pennsylvania Unemployment Fund for benefits paid to current or former employees.
- Create myPATH Account
If you haven't already, create a myPATH account. Your myPATH account will be used to access the Pennsylvania Online Business Tax Registration system.
- Submit Pennsylvania Online Business Tax Registration
Log in to your myPATH account. Submit a business tax registration to setup an Unemployment Compensation account. Upon registration, you will receive a 7-digit UC account number.
- Create UC Management System (UCMS) User Account
Create a UC Management System (UCMS) user account with your UC account number. UCMS is used to file quarterly reports and manage your UC account relationship online. The first user created for your business will be the UCMS "administrator" who can create and manage users.
- Elect Unemployment Payment Method (501(c)(3) Nonprofits Only)
After registering, 501(c)(3) organizations must file an Election Or Re-election Of Reimbursement (Form UC-1692) and Surety Bond (Form UC-1681) if opting to reimburse the Pennsylvania Unemployment Fund for benefits paid to current or former employees. Note: The forms must be filed with the Office of Unemployment Compensation Tax Services by mail.
Pennsylvania Withholding Tax Setup for PLLC, Professional Corporation, LLP, LLC, Corporation
If you are an employer in Pennsylvania, you are required to register with the Department of Revenue for a withholding tax account.
- Create a myPATH Account
If you haven't already, create a myPATH account. Your myPATH account will be used to access the Pennsylvania Online Business Tax Registration system.
- Submit Online Business Tax Registration
Log in to the myPATH registration system. Submit a business tax registration to get a Withholding Tax account. You will receive a 11-digit Revenue ID (used across all of your tax accounts) and an eight-digit withholding tax account number.
