Pennsylvania Nanny Tax Guide
2026
Last updated: February 10, 2026
Has State Income Tax
Quick Facts
| Item | Value |
|---|---|
| Minimum Wage | $7.25/hr |
| Pay Frequency | Twice monthly |
| Overtime Rules | 1.5x after 40 hrs/week; live-in exempt |
| Record Retention | 4 years |
State Income Tax
Required
Unemployment Insurance
Registration Required:Required
Registration: Register online
Workers' Compensation
Not required
New Hire Reporting
Deadline: Within 20 days of hire
Report Online: File report
Special Requirements
State-Specific
Philadelphia requires written employment contract (signed by both parties); Philadelphia rest periods: 10 min/4 hrs + 30 min/5 hrs; live-in: max 6 consecutive days
Local Taxes
| Locality | Tax Type | Rate | Notes |
|---|---|---|---|
| Various municipalities | Local EIT and LST | -- | Local earned income tax and local services tax vary by municipality |
Required Forms
PA Directory of New Hires
as-needed
Pennsylvania state form
Purpose: State compliance
UC-1609 (separation)
as-needed
Pennsylvania state form
Purpose: State compliance
UC-1609(ESP) (Spanish)
as-needed
Pennsylvania state form
Purpose: State compliance
Key Deadlines
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
State Agencies
Pennsylvania Department of Labor
Unemployment insurance and workforce regulations
Pennsylvania Department of Revenue
Tax withholding and registration
New Hire Reporting
New hire reporting portal
PA Dept of Labor
State agency
PA Dept of Revenue
State agency
New Hire
State agency
Philadelphia
State agency
Pittsburgh
State agency
Sources
Disclaimer
This guide is for informational purposes only and does not constitute tax or legal advice. Tax laws change frequently. Consult a qualified tax professional for advice specific to your situation.