Who Must Register for UC Purposes?
All enterprises providing full and/or part time employment to one or more workers must register with the Office of UC Tax Services. An enterprise may be a sole proprietorship, partnership, corporation, limited liability company, business trust, association, etc.
How Does an Employer Register for a UC Tax Account?
An enterprise may choose between two methods of registering for UC: either manually using a paper form or electronically over the internet.
The paper form, the Pennsylvania Enterprise Registration Form (PA-100), allows an enterprise to register for certain taxes and services administered by the Pennsylvania Department of Labor & Industry, as well as the PA Department of Revenue
Enterprises that wish to complete and submit a paper PA-100 can obtain one by:
Downloading it from: http://www.pabizonline.com. Select the Forms & Publications icon, go to the Forms Library and search for PA-100.
1-888-PA TAXES (inside PA)
1-800-362-2050 (anywhere else in the USA)
Department of Revenue
Tax Forms Service Unit
711 Gibson Boulevard
Harrisburg, PA 17104
Enterprises that wish to register over the Internet can access the Pennsylvania Open for Business website at http://www.pabizonline.com
and choose between two formats.
The Online Business Registration Interview guides users through the process of registering an enterprise with the Pennsylvania Departments of Labor & Industry, Revenue, and State. It is designed for users who are unfamiliar with Pennsylvania taxes, services, and business registration requirements.
The Online Version of the PA-100 Enterprise Registration Form is based on the paper PA-100. It does not register the enterprise with the Department of State. It is designed for users who are familiar with the PA-100 process and know the taxes and services for which they need to register.
The employment information furnished by the enterprise will provide the basis for determining whether such employment is covered under the Pennsylvania UC Law. If employment is covered under the Pennsylvania UC Law, the employer is liable for payment of contributions on wages paid to employees.
What is a UC Account Number?
If an employer is determined to be liable under the Pennsylvania UC Law, an employer UC account number is assigned. The UC number facilitates the recording of contributions paid by and benefit payment charges assessed to each individual employer. It also acts as a mechanism to identify the employer in correspondence.