These forms: 1094B, 1095B, 1094C and 1095C must be completed by employers with 50 or more full-time employees or equivalents. In 2016 the federal government required the filing of new forms relating to the Affordable Care Act. Please note that if you have payroll with QuickBooks and you keep current with all the payroll updates, QuickBooks makes the changes automatically however, double-checking with the rates here is encouraged.

The contribution is limited to the lesser of $27,000 or the percentage of wages specified in your 401(k) Plan document. The maximum employee contributions for employees age 50 or older remains at $27,0. Please note that this contribution is limited to the lesser of $20,500 or the percentage of wages specified in your 401(k) Plan document. The maximum employee contributions remain at $20,5. Effective January 1, 2017, these contributions must be paid electronically if the total liability owed is $5,000 or greater.

This 0.06% tax does not have a wage limit. The unemployment tax rate for employees remains at 0.06% (.0006). The additional employer interest factor tax remains at 0.0% for 2022.

The employer additional contribution remains at 0.50% (.005). The surcharge on employer contributions remains at 5.4% (.054). The maximum taxable wages for employer Pennsylvania Unemployment remain at $10,000 per employee. New Jersey’s maximum state credit is 5.4% for a net tax of 0.6% (.006) for 2022. The maximum state credit is 5.4% for a net tax of 0.6% (.006) on the first $7,000 of wages per employee. The FUTA tax rate decreased to 6.0% beginning July 1, 2011. If you have any questions regarding electronic filing, please visit the department’s Business Tax e-Services Center at or call 71.Įmployers that file 250 or more federal W-2 forms are required to file electronically however, all employers are encouraged to file electronically regardless of the number of W-2 forms they file. If you upload a correction file, you may be required to file an amended REV-1667 Annual Withholding Reconciliation Statement (Transmittal). Corrected W-2/1099 information can only be submitted for original filings done through e-TIDES. The PA Department of Revenue has expanded the W-2/1099 filing options to include corrections to originally filed W-2/1099 information using the EFW2C or CSV correction format. Electronic filing is now a mandatory requirement if filing 10 or more W-2s. 31, 2022, and may be filed via multi-import file upload in e-TIDES at This includes W-2 Transmittals (REV-1667), employee wage statements, and 1099R forms. This information is subject to change based on the policies of the new federal administration.Īs a reminder, 2021 year-end PA W-2 information is due by Jan. The rate on the additional Medicare Tax is 0.9% and is only paid by the employee. The following is each section’s rate and base for 2022:Īn employer must withhold additional Medicare tax from wages it pays to an individual in excess of $200,000 in a calendar year, without regard to the individual’s filing status or wages paid by another employer. Social Security Tax is broken into two sections, Social Security and Medicare. The social security wage base for 2022 will increase to $147,000. As of July 1, 2021, the rate for residents will be 3.8398% (previously 3.8712%). Philadelphia School Income TaxĮffective July 1, 2021, the school income tax rate is also changing. This notice should be sent at the same time as the form W-2, 1099, or another comparable form. Philadelphia Income Inequality InitiativeĮffective January 1, 2015, all Philadelphia employers must provide notice to their employees and non-payroll workers of the federal Earned Income Tax Credit (“EITC”) program. The Pennsylvania individual income tax withholding rate remains at 3.07% for 2022. ( See schedule 1 for tax brackets, rates, and standard deductions) Pennsylvania Individual Tax Some of the tax bracket amounts have changed slightly after inflation adjustments. The federal individual tax rates remain the same for 2022. We have summarized the major changes, as of this date, which will affect your payroll tax calculations effective January 1, 2022. PA State Income Tax Rate 2022 2022 Tax Highlights

Pa unemployment tax form