The department's regular mailing of contribution rate notices for 2015 was dated December 31, 2014. Employers can access their rate notice information in their UCMS employer portal. The department will continue to issue rate notices for 2015 throughout the year, as necessary, to newly registered employers and as revisions to rates are required.
Increase in Taxable Wage Base and Decrease in State Adjustment Factor Beginning in 2013
As part of the Act 60 amendments to the Pennsylvania UC Law, the taxable wage base for employer contributions will increase each year from 2013 through 2018. At the same time, the maximum state adjustment factor has been decreased from 1.5 percent to 1.0 percent through 2016 and will decrease further thereafter. The following chart lists the taxable wage base and state adjustment factor amounts beginning 2013:
Taxable Wage Base for
(per employee per year)
2018 and thereafter
The following solvency measures are in effect for 2015:
A 5.1 percent (.051) surcharge on employer contributions, unchanged from 2014. The surcharge adjustment is computed by multiplying your basic rate by the 5.1 percent surcharge. The surcharge adjustment does not apply to reimbursable employers.
A 0.65 percent (.0065) additional employer contribution, unchanged from 2014. The additional contribution is added to your tax rate as adjusted by the surcharge. The additional contribution is not applicable to non-delinquent newly liable and reimbursable employers.
A 1.1 percent (.011) interest factor, unchanged from 2014. Due to the passage of Act 60 of 2012, the interest factor will be used to fund the payment of bond obligations beginning in 2013. It may also be used to fund payment of interest on federal loans, although Pennsylvania does not currently have a federal loan balance. The interest factor is not applicable to non-delinquent newly liable employers and reimbursable employers. Also, it is not credited to the employer's reserve account or considered for federal certifications.
A 0.07 percent (.0007) tax on employee wages, or 70 cents on each $1,000 paid, unchanged from 2014. Employee withholding contributions are submitted with each quarterly report. Employee withholding applies to the total wages paid in 2015. It is not limited to the $9,000 taxable wage base for employer contributions.
A 1.7 percent (.017) benefit reduction, unchanged from 2014. With few exceptions, the weekly UC benefit amount for all claimants will be reduced by 1.7 percent.
If you have questions concerning this information, please contact the Employer Contact Center at 866-403-6163 weekdays from 8:00 a.m. until 4:30 p.m.
Be an active partner in helping to improve UC payment integrity. Notify the department within seven days of the offer by faxing form UC-1921W to 717-772-0378.
Employers: Save Money by Providing Accurate Information to Employees Who May File for UC Benefits
Form UC-1609P (Employer Information Form) can help your company save money by reducing inaccurate claims, and subsequently, inaccurate charges to your account associated with employees that leave your organization and file for unemployment compensation benefits. Complete the form, and provide a copy to every employee who leaves your organization. This simple step could save your company time and money by providing accurate information for use when unemployment claims are filed by one of your employees. If wrong information is given on a claim, it can create delays that can lead to a wrong financial determination which could increase your tax rate and/or require extra time and energy on your part to correct.