Pennsylvania unemployment compensation in 2026: the formula, the 37% test and the weeks
Pennsylvania pays 4% of your best quarter plus two dollars, trimmed by 2%, between $68 and $605 a week. Enter your pay to see your check.
Unemployment in Pennsylvania
$442
a week, for up to 26 weeks · $11,492 in all
| Weekly benefit | $442 |
| Weeks payable | 26 weeks |
| Total if you stay unemployed | $11,492 |
| Federal income tax on it, about | $1,259 |
| 10% federal withholding, if you ask (W-4V) | $44 a week |
| State income tax on it | none: this state exempts it |
| Your take-home pay now, a week | $737 |
| Share of take-home pay replaced | 60 % before tax |
Pennsylvania: (4% HQW + 2) x 0.98 + 2 DA; $5 for 1st dep; $3 for 2nd dep; $68 to $605 a week, more with dependents.
Compiled by Radif Partners · How the estimates are built · state laws and agency pages read October 20, 2026
Pennsylvania's unemployment compensation starts from the quarter of your base period in which you earned the most. The Department of Labor and Industry takes 4% of it, adds two dollars and multiplies the result by 0.98, which in practice is 3.92% of the quarter plus $1.96. The 2026 range is $68 to $605 a week, and the maximum needs about $15,384 in the best quarter. With $45,000 of steady pay, the best quarter is $11,250 and the check is $442; over a full claim that is $11,492. A claimant with a dependent spouse or child receives a little more, with the dependents allowance taking the top amount to $613. The number of weeks equals the credit weeks you worked in the base period, up to 26. To qualify, at least 37% of base-period wages must come from outside the best quarter. Pennsylvania does not tax unemployment compensation.
The formula, with its odd 2% cut
Most best-quarter states divide by a round number. Pennsylvania's law instead writes the rate as a percentage and then applies a factor of 0.98, a two percent trim written into the formula itself. The result is easy to reproduce: multiply your best quarter by 3.92% and add $1.96. A best quarter of $11,250 gives $442 a week; the ceiling of $605 arrives at about $15,384, which means roughly $61,536 a year of even pay. The figures are those of the Department of Labor table of July 2026.
The dependents allowance is small and fixed: $5 for the first dependent and $3 for the second. It lifts the floor to $76 and the ceiling to $613. The calculator shows the amount without it.
Your Pennsylvania benefit
Unemployment in Pennsylvania
$442
| Weekly benefit | $442 |
| Weeks payable | 26 weeks |
| Total if you stay unemployed | $11,492 |
| Federal income tax on it, about | $1,259 |
The 37% test catches seasonal workers
Pennsylvania's eligibility rule has three parts. The best quarter must hold at least $1,688, the base period at least $2,718, and at least 37% of base-period wages must have been earned outside the best quarter. That last condition is the one that turns people down. A landscaper who earned $20,000 with $13,000 of it in one summer quarter has only 35 % outside it and fails, even with good total pay. Someone in that position may still qualify on the alternate base period, the four most recent completed quarters, described in the base period guide.
Weeks follow your credit weeks
Pennsylvania does not give everyone the same duration. The law counts credit weeks, the weeks of the base period in which you earned at least a set minimum, and you need 18 of them to qualify. The maximum benefit is the number of credit weeks times the weekly amount, up to 26 weeks. The calculator assumes a full year of work and therefore 26 weeks; if you worked only part of the base period, your claim will be shorter than shown.
A best quarter of $9,000 out of $32,000 gives $354 a week. Over 26 weeks that is $9,204; over 18 weeks, $6,372.
Filing every two weeks, and part-time pay
Claims are filed online every two weeks, reporting each week separately with any gross earnings. Pennsylvania calls the earnings you may keep the partial benefit credit: the greater of $21 or 30% of your weekly benefit. On a $442 check that is $133 of earnings with no reduction; each dollar above it comes off the payment. The partial unemployment guide compares the rule across states.
State tax: none
The Department of Revenue leaves unemployment compensation out of Pennsylvania taxable compensation. The federal return is different: the full amount is taxable (IRS Topic 418), and withholding of 10% is optional.
Pennsylvania unemployment rules in force in 2026
| Rule | Pennsylvania |
|---|---|
| Earnings needed in the base period | $1,688 in HQ; $2,718 in BP; at least 37% of BPW outside HQ; 18 credit weeks in BP |
| Weekly benefit formula | (4% HQW + 2) x 0.98 + 2 DA; $5 for 1st dep; $3 for 2nd dep |
| Weekly benefit, 2026 | $68 to $605 ($76 to $613 with dependents) |
| Most you can draw in a benefit year | Actual number of credit weeks in BP x WBA |
| Weeks payable | 18 to 26 |
| Pay you can earn in a week without losing benefits | Greater of $21 or 30% WBA |