Pennsylvania Bonus Tax Calculator 2026
Pennsylvania withholds its flat 3.07% from the whole bonus — and unlike federal withholding, a 401(k) deferral does not reduce it.
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3.07% on everything
Pennsylvania withholds personal income tax at one flat rate with no exemptions or allowances. REV-415, the Department of Revenue's Employer Withholding Information Guide, tells employers to calculate the tax "by multiplying such compensation subject to withholding by the current percentage rate, 3.07%," and lists "bonuses and incentive payments, whether based on profits or otherwise" among taxable compensation. A $5,000 bonus carries $153.50.
Your 401(k) deferral is still taxed
Unlike federal withholding, Pennsylvania does not exclude elective retirement deferrals. REV-415: payments "into pension plans, 401(k) plans or other retirement plans made pursuant to the employee's election, by salary reduction agreement or through periodic payroll deductions, are taxable to employees and should be included in Pennsylvania gross wages." Deferring 10% of the bonus lowers the federal line but leaves Pennsylvania at $153.50.
Local earned income tax
Pennsylvania municipalities and school districts levy an earned income tax, and Philadelphia levies its own wage tax; employers withhold these alongside state tax. They are not part of the 3.07%. Enter your local rate — at 1%, for example, the local line on this bonus is $50.00.
| Rule | 3.07% of all compensation, including 401(k) deferrals |
|---|---|
| Valid through | No end date in the governing text |
| Documents | REV-415 Employer Withholding Information Guide (REV-415 (SU) 01-23) |
| Agency | Pennsylvania Department of Revenue |
| Federal income tax | −$1,100.00 |
| Social Security | −$310.00 |
| Medicare | −$72.50 |
| Pennsylvania income tax | −$153.50 |
| Net | $3,364.00 |