Pennsylvania State Income Tax Withholding

Reference Number: NFC-25-1736790100
Published: January 23, 2025
Effective: Pay Period 25, 2024

Summary

The following change has been made to the state of Pennsylvania income tax withholding:

No action on the part of the employee or the personnel office is necessary.

Tax Formula

State Abbreviation: PA
State Tax Withholding State Code: 42
Acceptable Exemption Form: None
Basis For Withholding: Percentage of Annual Wages
Acceptable Exemption Data: None
TSP Deferred: No
Special Coding: None
Additional Information: A state tax certificate is not required since the state tax computation is based on a percentage of annual wages.

Withholding Formula (Effective Pay Period 25, 2024)

  1. Subtract the nontaxable biweekly Federal Employees Health Benefits Plan payment(s) (includes dental and vision insurance program, and Flexible Spending Account - health care and dependent care credit) from the gross biweekly wages.
  2. Subtract the nontaxable biweekly life insurance payment from the adjusted gross biweekly wages.
  3. Add the taxable biweekly fringe benefits to the adjusted gross biweekly wages.
  4. Multiply the adjusted gross biweekly wages times by the number of pay dates in the tax year to obtain the annual wages.
  5. Multiply the annual wages by 3.07 percent to calculate the annual Pennsylvania tax withholding.
  6. Divide the annual Pennsylvania tax withholding by the number of pay dates in the tax year to obtain the biweekly Pennsylvania tax withholding.

Resources

To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) Home page. Select the Publications tab and select Taxes from the Publications Library section to launch the tax map. Select the desired State from the map provided for the formula.

Previous Tax Bulletin

Inquiries

For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at 1-855-NFC-4GOV (1-855-632-4468) or via the customer service portal at ServiceNow Portal for Federated Users and at ServiceNow Portal for Non-Federated Users.