All states · Updated for 2026
How to pay a nanny in Pennsylvania
Everything a Pennsylvania family has to do to pay a nanny, housekeeper or caregiver legally: the taxes, the registrations, the forms, and the deadlines. CareTab does the math and reminds you; you keep paying them the way you already do.
The short version
- Federal: withhold 7.65% Social Security and Medicare from their pay and match it; pay FUTA (0.6% of the first $7,000.00); file Schedule H with your 1040; give them a W-2 by Jan 31.
- Pennsylvania unemployment tax: register with Pennsylvania Department of Labor & Industry, Office of UC Tax Services after $1,000 or more in cash wages for domestic service in any calendar quarter of the current or preceding calendar year; new employers pay 3.82% on the first $10,000.00 of wages; file UC-2 / UC-2A quarterly report (filed online in UCMS) quarterly. Employees also contribute 0.07%.
- Pennsylvania income tax: withholding is voluntary for household employers (form None (REV-419 exemption only)).
- New hire report: within 20 days of their start date.
- Minimum wage: $7.25/hour. Overtime: 1.5× over 40 h/week for live-out nannies.
- Paid sick leave: not mandated by the state.
- Workers' compensation: Domestic workers are excluded from the PA Workers' Compensation Act unless the employer elects coverage (Section 321; Form LIBC-510, arranged through your insurance agent). Coverage is strongly recommended.
Step by step
- Get an EIN from the IRS (free, online, 10 minutes).
- Have your nanny complete Form I-9 and, if they want federal income tax withheld, a W-4 and None (REV-419 exemption only).
- File the Pennsylvania new-hire report within 20 days at the state site.
- Register with Pennsylvania Department of Labor & Industry, Office of UC Tax Services once you cross $1,000 or more in cash wages for domestic service in any calendar quarter of the current or preceding calendar year (registration).
- Each payday: track hours, pay at least minimum wage and overtime, withhold 7.65%, give a pay stub.
- Each quarter: file UC-2 / UC-2A quarterly report (filed online in UCMS). Reports and contributions are due the last day of the month after each quarter (Apr 30, Jul 31, Oct 31, Jan 31). 2026 new (non-construction) employer rate is 3.8220% on the first $10,000 per employee (includes the 9.2% surcharge; the 0.60% additional-contributions tax does not apply to newly liable employers). Employees also pay 0.07% of ALL gross wages (no wage cap), which the employer withholds and remits. Register with the PA-100 (myPATH) to obtain a UC account, then file in UCMS.
- January: W-2 to your nanny, W-2/W-3 to the SSA, REV-1667 Annual Withholding Reconciliation Statement (with W-2s) to the state. April: Schedule H with your 1040.
Run your numbers
Use the free Pennsylvania nanny tax calculator: take-home pay, what you withhold, and your total cost including employer taxes.
Frequently asked
Do I have to pay nanny taxes in Pennsylvania?
Yes. Once you pay a household employee $3,000.00 or more in a year you owe Social Security and Medicare (7.65% withheld from your nanny and 7.65% from you), and FUTA once you pay $1,000.00 in any quarter. Pennsylvania unemployment tax applies after $1,000 or more in cash wages for domestic service in any calendar quarter of the current or preceding calendar year.
Do I withhold Pennsylvania income tax from my nanny?
Pennsylvania does not require household employers to withhold state income tax; you can withhold voluntarily using None (REV-419 exemption only) if your nanny asks.
What forms do I file in Pennsylvania?
UC-2 / UC-2A quarterly report (filed online in UCMS) quarterly with Pennsylvania Department of Labor & Industry, Office of UC Tax Services, REV-1667 Annual Withholding Reconciliation Statement (with W-2s) annually, a W-2 for your nanny and W-3 to the SSA by Jan 31, and Schedule H with your federal return.
Does my nanny get overtime in Pennsylvania?
Live-out nannies get 1.5× over 40 hours a week. Live-in nannies are exempt from overtime in Pennsylvania. The PA Minimum Wage Act exempts domestic services performed for a householder employer from state minimum wage and overtime (34 Pa. Code § 231.1), so the federal FLSA governs: live-out domestic workers earn overtime after 40 hours; live-in domestic workers are exempt from overtime (but not minimum wage). Philadelphia's Domestic Worker Bill of Rights adds local requirements.
What is the minimum wage for a nanny in Pennsylvania?
$7.25 per hour in 2026.
Pay your Pennsylvania nanny legally for $14.99/month
Hours, paychecks with every tax computed, pay stubs, PTO, and a filing calendar with UC-2 / UC-2A quarterly report (filed online in UCMS) pre-filled. 14-day free trial, no card needed.
Start free trialSources: PA Department of Revenue — Employer Withholding (flat 3.07% rate; quarterly deposits when under $300/quarter); REV-415 Employer Withholding Information Guide (rev. 01-23): 3.07% calculation; withholding not required for domestic servants in a private home; REV-1667 due January 31; PA Department of Labor & Industry — UC Tax Yearly Tax Highlights (Form UC-748): 2026 wage base, employee withholding rate, new-employer rate; PA Department of Labor & Industry — Covered Employment: Exclusions (domestic service $1,000 cash-wage quarterly test); PA Department of Labor & Industry — Workers' Compensation Compliance (domestic workers covered only by election, Section 321 / LIBC-510); 34 Pa. Code § 231.1 (Minimum Wage Act regulations): domestic services exemption from minimum wage and overtime for householder employers. Rules for 2026. General information, not tax or legal advice.