Overview: When hiring employees in Pennsylvania, you must register for State Income Tax Withholding, Unemployment Compensation (UC) Tax, and Local Earned Income and Services Taxes (EIT/LST). Registration for withholding and unemployment is completed through the PA-100 Business Entity Registration on myPATH, while local payroll tax registration depends on the municipality where your employees work or reside.
Important! This guide does not constitute legal or tax advice. You can consult a CPA or attorney for official guidance.
Taxes You Must Register For:
Register for State Withholding and Unemployment Compensation
Registration Steps
Step 1: Register for State Withholding and Unemployment Compensation
Go to the PA-100 Business Entity Registration on myPATH
Complete the online application to register for both:
State Withholding Income Tax
Unemployment Compensation (UC) Tax
Upon completion, you will receive a Pennsylvania Employer Account Number and gain access to your myPATH account
Update your Buddy Punch account with your PA Employer Account Number. This number is required for all Pennsylvania Department of Revenue filings.
For help, call the Customer Experience Center at (717) 787-1064 or visit their Online Customer Service Center.
Step 2: Set Up Online Access for Unemployment Tax
After receiving your UC Account Number, you must create login credentials to manage unemployment taxes:
Visit the Pennsylvania UC Tax Site
Select “New User”
Enter your name, FEIN, and UC Account Number
Create a username, password, and complete security setup
For assistance, contact the Employer Contact Center at (866) 403-6163.
Local Withholding Tax Obligations
Registration Steps
Register for Local Earned Income Tax (EIT) and Local Services Tax (LST)
Pennsylvania employers are required to register and remit local payroll taxes based on the worksite location of their employees. Registration may vary by municipality.
To register:
Determine the tax jurisdiction(s) where your business operates or where your employees reside/work
Use the PA Address Search Tool to identify:
PSD Code
EIT Rate
LST Requirement
Contact the local taxing authority or collection agency to register and obtain your Local Account Number(s)
For consolidated guidance, visit Local Income Tax Instructions for Employers
Update your Buddy Punch account with your local account number(s). These are required for accurate local tax filing.
For help, contact the Governor’s Center for Local Government Services at (888) 223-6837.
Note: Philadelphia and Pittsburgh have separate local withholding requirements. Contact each directly for guidance.