Pennsylvania
Register your business in Pennsylvania with essential tax obligations and local requirements.
Pennsylvania New Business Registration Guide
Taxes You Must Register For
If you’re hiring employees in Pennsylvania, you must register for:
- Pennsylvania State Income Tax Withholding
- Pennsylvania Unemployment Compensation (UC) Tax
- Local Earned Income and Services Taxes (based on worksite location)
Tax Agencies
- Pennsylvania Department of Revenue — State Income Tax Withholding
- Pennsylvania Department of Labor and Industry — Unemployment Compensation Tax
- Local Tax Collection Agencies — Local Income and Services Taxes
Step-by-Step Registration Process
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 Check 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
Step 3: 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 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.
Disclaimer
This guide does not contain legal or tax advice. If legal or tax advice is required, an attorney, CPA, or tax adviser should be consulted.
Last updated on March 31, 2024