phillyhroGreater Philadelphia 
<span class="tag">Know your number</span>
<h1>What applies to you?</h1>
<p class="sizesub">Greater Philadelphia crosses three states, and the rules change with the state line as much as with your headcount. Pick where your people work and how many there are.</p>

<div class="sizegrid">
  <div>
    <p class="picklabel">Where your people work</p>
    <div class="locpick" id="locpick" role="group" aria-label="Choose a location"></div>
    <p class="picklabel">Employees</p>
    <div class="sizepick" id="sizepick" role="group" aria-label="Choose your headcount"></div>
    <div class="legend">
      <div><i style="background:#3B4CE0"></i> Federal</div>
      <div><i style="background:#F0625C"></i> State</div>
      <div><i style="background:#F2C14E"></i> City or county</div>
    </div>
  </div>
  <div>
    <div class="panel" id="sizepanel" aria-live="polite"></div>
    <p class="locnote" id="locnote"></p>
  </div>
</div>

<p class="srcline">Thresholds come from the EEOC, the U.S. Department of Labor, the IRS, the Pennsylvania Human Relations Commission, Pennsylvania L&amp;I, the Philadelphia Code, the New Jersey Department of Labor and Workforce Development, and the Delaware Department of Labor. Every row links to the piece that cites its source, or to the official source where we have not written that piece yet. Verified October 19, 2026.</p>

<h2>How to read this</h2>
<p class="tag">Method</p>

<p>Every row is a rule with a headcount that switches it on. Pick the location where the employee works. If your people are split, run it once per location, because New Jersey and Delaware rules attach to the people in those states even when your office is in Pennsylvania. Blue rows are federal and do not change with location. Coral rows are state law. Yellow rows are city or county rules, and in this region that mostly means Philadelphia and Pennsylvania's Act 32 local tax.</p>
<p>"Starts by this size" shows what switched on between the previous button and the one you picked, so a rule with a 25-employee threshold appears under 50 with its real number in the description. "Already on you" is everything from smaller sizes, and "Next line" is the nearest threshold above you. Each row links to the piece that explains the rule and cites the statute or agency.</p>
<p>Thresholds change rarely, but they change. We refresh this data each January and July and whenever a law moves. The verified date at the bottom of the panel tells you how fresh it is. This is general information, not legal advice; the sources cited in each linked piece are the place to confirm how a rule applies to you.</p>