Browse federal, state and local payroll tax codes.
SPA may identify Pennsylvania personal income-tax withholding. Pennsylvania is a state; this label should not be confused with Philadelphia city wage tax or Pennsylvania unemployment contributions.
Employer-specific label: this is a possible interpretation. Confirm the full meaning in the codebook for the employer that issued your statement.
How to read this entry
Use the possible interpretation Pennsylvania state withholding label alongside the column heading. An earnings amount, an employee deduction and an employer-cost memo can have different effects even when their labels look similar.
Example on a pay statement
A statement can have Pennsylvania income tax, local tax and a state unemployment contribution as three separate entries.
Examples illustrate the checking method. They are not a personal tax calculation or a promise of a particular benefit.
What to check with payroll
Check each tax’s full name and wage base rather than treating all PA-related rows as one tax.
Compare related entries
Read the federal, state and local payroll tax codes guide to compare the entries in this part of your statement. Use the full pay stub code directory when a second abbreviation is unfamiliar.
Reference and scope
Official guidance on federal, state and local payroll tax codes provides background on the underlying rules. It does not validate an individual employer’s internal abbreviation.