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jsbenefitsgroup.com › 2026 HR Calendar › Pennsylvania
🏛 Commonwealth of Pennsylvania
Our Pennsylvania HR Compliance Calendar is state-specific employer compliance deadlines for Pennsylvania — UC tax filings (UC-2/UC-2A), REV-1667 annual withholding reconciliation, local EIT, workers’ compensation, PA new hire reporting, and the PA-specific HR requirements Bucks County and all PA employers need to track in 2026.
Pennsylvania employers have a range of state-specific obligations beyond federal requirements. Key areas to track in 2026:
⚠ Important: Local EIT deadlines and rates vary by municipality and by the collector assigned to each tax collection district. This calendar reflects PA state deadlines as of January 2026 and may shift based on weekends, holidays, and agency guidance. Consult your benefits advisor or employment attorney for guidance specific to your company. JS Benefits Group is headquartered in Bucks County and serves all PA employers.
Monthly depositors must remit December 2025 PA income tax withholding to the PA Dept. of Revenue by the 15th of the following month. PA flat rate: 3.07%. File and pay via myPATH at mypath.pa.gov.
PA Income Tax
PA employers must report all new hires and rehires within 20 days of first day of work. File at cwds.pa.gov or via payroll integration. Applies to all employees including part-time, temporary, and rehires with a 60+ day gap in service.
New Hire
PA employers must file the REV-1667 Annual Withholding Reconciliation Statement and submit W-2 copies electronically via myPATH. Jan 31 falls on Saturday, so the deadline moves to Monday Feb 2. W-2s must show PA wages separately from federal wages.
PA Income Tax
Employee W-2s must include local earned income tax withheld, identified by the municipality PSD code. Ensure your payroll system correctly tracks local EIT for all PA work locations. Bucks County employers: confirm reconciliation with Keystone Collections Group.
Local EIT
Verify a current PA Workers’ Compensation Notice (LIBC-500 series) is posted in a conspicuous location accessible to all employees at every worksite. Update if your carrier, policy number, or panel of providers changed in the past year.
Workers’ Comp
Q4 2025 PA UC quarterly contribution and wage report due. Standard deadline is Jan 31; moves to Feb 2 in 2026 because Jan 31 falls on Saturday. File online via PA UCMS at uctax.pa.gov. Late penalty: greater of $25/month or 3% of tax due.
UC Tax
January 2026 PA income tax withholding due to PA Dept. of Revenue. Feb 15 falls on Sunday (Presidents’ Day Monday), so deadline moves to Feb 17. Semi-monthly depositors (over $1,000/quarter) have more frequent due dates.
PA Income Tax
February 2026 PA income tax withholding due. March 15 falls on Sunday, deadline rolls to Monday March 16. Ensure all PA income tax withheld from employee wages is remitted on schedule.
PA Income Tax
Verify all required PA workplace posters are current and posted conspicuously: Minimum Wage, PA Human Relations Act, Medical Leave, Child Labor, and Workers’ Comp notices. PA L&I updates posters periodically — check dli.pa.gov for latest versions.
PA State
PA RCT-101 due for calendar-year corporations. PA CNI rate is scheduled to step down annually — confirm current rate with PA Dept. of Revenue. Extension available via RCT-101D; estimated tax payment still due April 15.
PA Income Tax
PA individual income tax return due. Relevant for owner-operators, pass-through entity owners, and sole proprietors who report business income personally.
PA Income Tax
PA UC quarterly contribution and wage report for Q1 2026 (January–March wages) due April 30. File online via PA UCMS at uctax.pa.gov. Late penalty: greater of $25/month or 3% of tax due.
UC Tax
Employers withholding local EIT must remit Q1 collections to the applicable local collector. Bucks County employers: remit to Keystone Collections Group. Employers with $300 or less withheld per quarter may file quarterly; higher volumes trigger monthly or semi-monthly remittance.
Local EIT
April 2026 PA income tax withholding due to PA Dept. of Revenue via myPATH. Ongoing monthly deposit obligation for most PA employers.
PA Income Tax
Many WC carriers conduct mid-year premium audits in July. Prepare payroll records by job classification, overtime separation, and subcontractor certificates of insurance. Accurate records reduce audit surprises and premium adjustments at renewal.
Workers’ Comp
Q2 2026 PA UC quarterly report covers April–June wages. PA SUI new employer rate is published annually by PA L&I. PA taxable wage base: $10,000 per employee per year. File via UCMS.
UC Tax
Q2 local EIT withholding remittance due to your local collector. Monthly depositors (over $300/month withheld) must remit more frequently — confirm deposit frequency with your payroll provider and local collector to avoid penalties.
Local EIT
If you disagreed with a benefit charge or experience rating calculation on your most recent annual UC rate notice, the appeal window closes 90 days from notice receipt. Mid-year is a good time to review charge statements and file protests where warranted.
UC Tax
Most PA workers’ comp policies renew January 1. Begin renewal planning 90–120 days out. Review loss runs, experience mod factor, and job classification codes. Class code misclassification is a common source of premium overpayment.
Workers’ Comp
Q3 2026 PA UC quarterly report covers July–September wages. Standard deadline Oct 31 falls on Saturday, so deadline moves to Monday Nov 2. Late filing triggers interest in addition to penalty. File via PA UCMS.
UC Tax
Q3 local EIT remittance deadline moves from Oct 31 (Saturday) to Nov 2. Bucks County employers: confirm filing with Keystone Collections Group. Verify PSD codes are current for any employees who changed work locations during the year.
Local EIT
Review your workers’ comp policy for adequacy before Jan 1 renewal. Verify payroll estimates by job class are accurate to avoid audit-period premium adjustments. All PA employers with one or more employees are required to maintain WC coverage.
Workers’ Comp
For Jan 1 group health plan renewals, PA employers should finalize enrollment by Nov 30 to allow carriers time to issue ID cards and coordinate with payroll for deduction setup. Include required PA-specific notices (HIPAA, CHIP, and applicable state continuation notices for groups under 20).
PA State
PA L&I mails employer UC tax rate notices for the upcoming year in December. Review experience rating carefully — incorrect benefit charges can be appealed within 90 days of the notice date.
UC Tax
PA employers must retain payroll records, I-9s, and UC records for a minimum of 4 years. Conduct annual review and archive or purge per PA and federal retention schedules.
PA State
PA minimum wage remains tied to the federal rate of $7.25/hr in 2026. Tipped employees: $2.83/hr direct wage with tip credit. Monitor dli.pa.gov for any legislative changes effective 2027.
PA State
Q4 2026 PA UC quarterly report covers October–December wages. Standard deadline Jan 31, 2027 falls on Sunday, so deadline moves to Feb 1. Begin reconciliation now to ensure UC wage totals match W-2 totals.
UC Tax
Compliance deadlines were retrieved from the following PA agencies:
Bucks County employers typically work with Keystone Collections Group for local EIT withholding. If your employees work across multiple PA municipalities, you must track and remit EIT to each applicable collector using the correct PSD codes. Multi-site employers often miss this. We help navigate this for our PA clients.
The Pennsylvania agencies and collectors your HR and payroll teams need to know.
DOR
State income tax withholding, REV-1667 reconciliation, W-2 submissions, myPATH portal, and PA corporate net income tax.
L&I
Unemployment compensation tax (UC-2/UC-2A filings), employer UC rate notices, benefit charge protests, and PA labor law.
WCB
Workers’ compensation coverage requirements, First Report of Injury filings, LIBC-500 posting obligations, and self-insurance.
KCG
Local earned income tax (EIT) collector for Bucks County and many SE Pennsylvania municipalities. PSD code lookup and remittance.
NHR
Report all new hires and rehires within 20 days of first day of work. File via CWDS or payroll system integration.
JS Benefits Group is headquartered in Newtown, Bucks County — serving PA employers with expert benefits consulting and HR compliance support. Jennifer Schaefer knows Pennsylvania compliance inside and out.
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The information on this page is for general informational purposes only and does not constitute legal, tax, or accounting advice. Deadlines and rates are subject to change. Consult qualified legal or accounting counsel before making compliance decisions specific to your organization. JS Benefits Group is not a law firm or accounting firm. Contact us for benefits and HR guidance specific to your company.
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