State SUI Directory

Pennsylvania

PA

SUI / SUTA Rate Data — 2026

Source: Pennsylvania Office of Unemployment Compensation

Taxable Wage Base
$10,000
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
1.2905% – 9.9333%
Experience-rated range for eligible employers
New Employer Rate
3.689%
Standard rate applied before experience rating applies
Voluntary Contributions
Allowed
Employer may make voluntary contributions to lower their rate
PFML Program
None
No state-mandated PFML program
State Agency
Pennsylvania Office of Unemployment Compensation
Agency responsible for administering unemployment insurance
Official Agency Website
Pennsylvania Office of Unemployment Compensation
Visit Agency →

About Pennsylvania SUI Rates

Pennsylvania employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $10,000of each employee's wages per year. New employers start at a rate of 3.689% before experience rating applies. Once rated, Pennsylvania SUI rates range from 1.2905% to 9.9333%.

Voluntary Contribution Opportunity: Pennsylvania allows employers to make voluntary contributions to their SUI reserve account, which can lower their experience rate for the following year. Timing and deadlines vary — contact Pennsylvania Office of Unemployment Compensation for details.

SUI rates are set annually by Pennsylvania Office of Unemployment Compensationbased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.

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