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Yearly Tax Highlights

Calendar Year 2016

UC Trust Fund Solvency Measures in Effect for Calendar Year 2016

  • There is a 5.1 percent surcharge in effect. The surcharge is factored into the tax rate and appears as the Surcharge Adjustment on the rate notice (basic rate + 3 percent Increase for UC delinquency, if applicable, x 5.1 percent = surcharge adjustment). This applies to all employers and is not subject to appeal.
     
  • There is a 0.65 percent (.0065) Additional Contributions tax in effect. This applies to all employers, except newly liable employers, and is not subject to appeal. This is added in to the tax rate after the Surcharge Adjustment is calculated.
     
  • There is a 1.1 percent (.0110) Interest Tax Factor in effect. This applies to all employers, except newly liable employers, and is not subject to appeal. This is added to the tax rate after the Surcharge Adjustment has been calculated. The Interest Tax Factor is not credited to an employer's reserve account and is not considered for federal certifications.
     
  • The Total Contribution Rate is the sum of the Basic Rate, the Increase for UC delinquency, the Surcharge Adjustment, the Additional Contributions and the Interest Tax Factor.
     
  • Employee contributions (withholding) is 0.07 percent (70 cents per $1,000 gross wages). This applies to all employees, including employees of reimbursable employers, and is not subject to appeal. There is no cap on the amount of wages from which employee contributions are withheld.
For more information, refer to Form UC-748, Contribution Rates Effective January 1, 2016.

Range of Rates for Calendar Year 2016

  • The minimum experience-based contribution tax rate is .028010 (this includes the 5.1 percent surcharge, the 0.65 percent Additional Contribution tax and the 1.1 percent Interest Tax Factor).
     
  • The maximum experience-based contribution tax rate is .108937 (this includes the 5.1 percent surcharge, the 0.65 percent Additional Contribution tax and the 1.1 percent Interest Tax Factor).
     
  • An example of an experience-based total tax rate, which includes the Surcharge Adjustment, the Additional Contribution tax and the Interest Tax Factor:
     
    • A basic rate of 2.1 percent multiplied by the 5.1 percent surcharge plus the 0.65 percent Additional Contribution tax (.021 x 5.1 percent = .001071. Accordingly, the figures used to arrive at the tax rate for contributions applied to the employer's Reserve Account would be .021 + .001071 + .0065 [.028571]. The figures used to arrive at the Total Contribution Rate would be .028571 + .011 = .039571).
       
  • The newly liable non-construction employer rate is .036785 (this includes the 5.1 percent surcharge only, because the 0.65 percent Additional Contribution tax and 1.1 percent Interest Factor tax do not apply to newly liable employer rates).
     
  • The newly liable construction employer rate is .101947 (this includes the 5.1 percent surcharge only, because the 0.65 percent Additional Contribution tax and 1.1 percent Interest Factor tax do not apply to newly liable employer rates).
     
  • If a delinquency exists on the account through the second quarter of 2014, 3 percent is added to the Basic Rate.

Taxable Wage Base for Calendar Year 2016

  • The taxable wage base increased to $9,500 per employee per calendar year.
 

Calendar Year 2015

UC Trust Fund Solvency Measures in Effect for Calendar Year 2015

  • There is a 5.1 percent surcharge in effect. The surcharge is factored into the tax rate and appears as the Surcharge Adjustment on the rate notice (basic rate + 3 percent Increase for UC delinquency, if applicable, x 5.1 percent = surcharge adjustment). This applies to all employers and is not subject to appeal.
     
  • There is a 0.65 percent (.0065) Additional Contributions tax in effect. This applies to all employers, except newly liable employers, and is not subject to appeal. This is added in to the tax rate after the Surcharge Adjustment is calculated.
     
  • There is a 1.1 percent (.0110) Interest Tax Factor in effect. This applies to all employers, except newly liable employers, and is not subject to appeal. This is added to the tax rate after the Surcharge Adjustment has been calculated. The Interest Tax Factor is not credited to an employer's reserve account and is not considered for federal certifications.
     
  • The Total Contribution Rate is the sum of the Basic Rate, the Increase for UC delinquency, the Surcharge Adjustment, the Additional Contributions and the Interest Tax Factor.
     
  • Employee contributions (withholding) is 0.07 percent (70 cents per $1,000 gross wages). This applies to all employees, including employees of reimbursable employers, and is not subject to appeal. There is no cap on the amount of wages from which employee contributions are withheld.
For more information, refer to Form UC-748, Contribution Rates Effective January 1, 2015.

Range of Rates for Calendar Year 2015

  • The minimum experience-based contribution tax rate is .028010 (this includes the 5.1 percent surcharge, the 0.65 percent Additional Contribution tax and the 1.1 percent Interest Tax Factor).
     
  • The maximum experience-based contribution tax rate is .108937 (this includes the 5.1 percent surcharge, the 0.65 percent Additional Contribution tax and the 1.1 percent Interest Tax Factor).
     
  • An example of an experience-based total tax rate, which includes the Surcharge Adjustment, the Additional Contribution tax and the Interest Tax Factor:
     
    • A basic rate of 2.1 percent multiplied by the 5.1 percent surcharge plus the 0.65 percent Additional Contribution tax (.021 x 5.1 percent = .001071. Accordingly, the figures used to arrive at the tax rate for contributions applied to the employer's Reserve Account would be .021 + .001071 + .0065 [.028571]. The figures used to arrive at the Total Contribution Rate would be .028571 + .011 = .039571).
       
  • The newly liable non-construction employer rate is .036785 (this includes the 5.1 percent surcharge only, because the 0.65 percent Additional Contribution tax and 1.1 percent Interest Factor tax do not apply to newly liable employer rates).
     
  • The newly liable construction employer rate is .101947 (this includes the 5.1 percent surcharge only, because the 0.65 percent Additional Contribution tax and 1.1 percent Interest Factor tax do not apply to newly liable employer rates).
     
  • If a delinquency exists on the account through the second quarter of 2014, 3 percent is added to the Basic Rate.

Taxable Wage Base for Calendar Year 2015

  • The taxable wage base increased to $9,000 per employee per calendar year.
 

Calendar Year 2014

UC Trust Fund Solvency Measures in Effect for Calendar Year 2014

  • There is a 5.1 percent surcharge in effect. The surcharge is factored into the tax rate and appears as the Surcharge Adjustment on the rate notice (basic rate + 3 percent Increase for UC delinquency, if applicable, x 5.1 percent = surcharge adjustment). This applies to all employers and is not subject to appeal.
     
  • There is a 0.65 percent (.0065) Additional Contributions tax in effect. This applies to all employers, except newly liable employers, and is not subject to appeal. This is added in to the tax rate after the Surcharge Adjustment is calculated.
     
  • There is a 1.1 percent (.0110) Interest Tax Factor in effect. This applies to all employers, except newly liable employers, and is not subject to appeal. This is added to the tax rate after the Surcharge Adjustment has been calculated. The Interest Tax Factor is not credited to an employer's reserve account and is not considered for federal certifications.
     
  • The Total Contribution Rate is the sum of the Basic Rate, the Increase for UC delinquency, the Surcharge Adjustment, the Additional Contributions and the Interest Tax Factor.
     
  • Employee contributions (withholding) is 0.07 percent (70 cents per $1,000 gross wages). This applies to all employees, including employees of reimbursable employers, and is not subject to appeal. There is no cap on the amount of wages from which employee contributions are withheld.
For more information, refer to Form UC-748, Contribution Rates Effective January 1, 2014.

Range of Rates for Calendar Year 2014

  • The minimum experience-based contribution tax rate is .028010 (this includes the 5.1 percent surcharge, the 0.65 percent Additional Contribution tax and the 1.1 percent Interest Tax Factor).
     
  • The maximum experience-based contribution tax rate is .108937 (this includes the 5.1 percent surcharge, the 0.65 percent Additional Contribution tax and the 1.1 percent Interest Tax Factor).
     
  • An example of an experience-based total tax rate, which includes the Surcharge Adjustment, the Additional Contribution tax and the Interest Tax Factor:
     
    • A basic rate of 2.1 percent multiplied by the 5.1 percent surcharge plus the 0.65 percent Additional Contribution tax (.021 x 5.1 percent = .001071. Accordingly, the figures used to arrive at the tax rate for contributions applied to the employer's Reserve Account would be .021 + .001071 + .0065 [.028571]. The figures used to arrive at the Total Contribution Rate would be .028571 + .011 = .039571).
       
  • The newly liable non-construction employer rate is .036785 (this includes the 5.1 percent surcharge only, because the 0.65 percent Additional Contribution tax and 1.1 percent Interest Factor tax do not apply to newly liable employer rates).
     
  • The newly liable construction employer rate is .101947 (this includes the 5.1 percent surcharge only, because the 0.65 percent Additional Contribution tax and 1.1 percent Interest Factor tax do not apply to newly liable employer rates).
     
  • If a delinquency exists on the account through the second quarter of 2013, 3 percent is added to the Basic Rate.

Taxable Wage Base for Calendar Year 2014

  • The taxable wage base increased to $8,750 per employee per calendar year.
 
 

Calendar Year 2013

UC Trust Fund Solvency Measures in Effect for Calendar Year 2013

  • There is a 5.1 percent surcharge in effect. The surcharge is factored into the tax rate and appears as the Surcharge Adjustment on the rate notice (basic rate + 3 percent Increase for UC delinquency, if applicable, x 5.1 percent = surcharge adjustment). This applies to all employers and is not subject to appeal.
     
  • There is a 0.65 percent (.0065) Additional Contributions tax in effect. This applies to all employers, except newly liable employers, and is not subject to appeal. This is added in to the tax rate after the Surcharge Adjustment is calculated.
     
  • There is a 1.1 percent (.0110) Interest Tax Factor in effect. This applies to all employers, except newly liable employers, and is not subject to appeal. This is added to the tax rate after the Surcharge Adjustment has been calculated. The Interest Tax Factor is not credited to an employer's Reserve Account and is not considered for federal certifications.
     
  • The Total Contribution Rate is the sum of the Basic Rate, the Increase for UC Delinquency, the Surcharge Adjustment, the Additional Contributions and the Interest Tax Factor.
     
  • Employee contributions (withholding) is 0.07 percent (70 cents per $1,000 gross wages). This applies to all employees, including employees of reimbursable employers, and is not subject to appeal. There is no cap on the amount of wages from which employee contributions are withheld.
For more information, refer to Form UC-748, Contribution Rates Effective January 1, 2013.

Range of Rates for Calendar Year 2013

  • The minimum experience-based contribution tax rate is .028010 (this includes the 5.1 percent surcharge, the 0.65 percent Additional Contribution tax and the 1.1 percent Interest Tax Factor).
     
  • The maximum experience-based contribution tax rate is .108937 (this includes the 5.1 percent surcharge, the 0.65 percent Additional Contribution tax and the 1.1 percent Interest Tax Factor).
     
  • An example of an experience-based total tax rate, which includes the Surcharge Adjustment, the Additional Contribution tax and the Interest Tax Factor:
     
    • A basic rate of 2.1 percent multiplied by the 5.1 percent surcharge plus the 0.65 percent Additional Contribution tax (.021 x 5.1 percent = .001071. Accordingly, the figures used to arrive at the tax rate for contributions applied to the employer's Reserve Account would be .021 + .001071 + .0065 [.028571]. The figures used to arrive at the Total Contribution Rate would be .028571 + .011 = .039571).
       
  • The newly liable non-construction employer rate is .036785 (this includes the 5.1 percent surcharge only, because the 0.65 percent Additional Contribution tax and 1.1 percent Interest Factor tax do not apply to newly liable employer rates).
     
  • The newly liable construction employer rate is .101947 (this includes the 5.1 percent surcharge only, because the 0.65 percent Additional Contribution tax and 1.1 percent Interest Factor tax do not apply to newly liable employer rates).
     
  • If a delinquency exists on the account through the second quarter of 2012, 3 percent is added to the Basic Rate.

Taxable Wage Base for Calendar Year 2013

  • The taxable wage base increased to $8,500 per employee per calendar year.

Calendar Year 2012

UC Trust Fund Solvency Measures in Effect for Calendar Year 2012

  • There is a 5.8 percent surcharge in effect. The surcharge is factored into the tax rate as a Surcharge Adjustment (basic rate + 3 percent Increase for UC Delinquency, if applicable, x 5.8 percent = Surcharge Adjustment). This is uniform for all employers and is not subject to appeal.
     
  • There is a 0.65 percent (.0065) Additional Contribution tax in effect. This is uniform for all employers, except newly liable employers (which is denoted by the reason codes Newly-liable construction or Newly-liable non-construction on Form UC-657 Pennsylvania Unemployment Compensation (UC) Contribution Rate Notice for Calendar Year 2012) and is not subject to appeal. This is added in to the rate after the Surcharge Adjustment.
     
  • There is a 0.20 percent (.0020) Interest Factor tax in effect. This is uniform for all employers, except newly liable employers (which is denoted by the reason codes Newly-liable construction or Newly-liable non-construction on Form UC-657 Pennsylvania Unemployment Compensation (UC) Contribution Rate Notice for Calendar Year 2013) and is not subject to appeal. This is added to the Reserve Account Tax Rate and results in the Total Contribution Rate. The Interest Factor tax is not credited to an employer's Reserve Account and is not considered for federal certifications.
     
  • Employee contributions (withholding) is 0.08 percent (80 cents per $1,000 gross wages). This is uniform for all employees and is not subject to appeal. There is no cap on the gross wages for which employee withholding is calculated.
For more information, refer to Form UC-748, Contribution Rates Effective January 1, 2012.

Range of Rates for Calendar Year 2012

  • The minimum experience-based contribution tax rate is .024370 (this includes the 5.8 percent surcharge, the 0.65 percent Additional Contribution tax and the 0.20 percent Interest Factor tax).
     
  • The maximum experience-based contribution tax rate is .105836 (this includes the 5.8 percent surcharge, the 0.65 percent Additional Contribution tax and the 0.20 percent Interest Factor tax).
     
  • An example of an experience-based total tax rate, which includes the Surcharge Adjustment, the Additional Contribution tax and the Interest Factor tax:
     
    • A basic rate of 2.1 percent multiplied by the 5.8 percent surcharge plus the 0.65 percent Additional Contribution tax (.021 x 5.8 percent = .001218. Accordingly, the figures used to arrive at the Reserve Account tax rate would be .021 + .001218 + .0065 [.028718]. The figures used to arrive at the Total Contribution Rate would be .028718 + .0020 = .030718).
     
  • The newly liable non-construction employer rate is .037030 (this includes the 5.8 percent surcharge only, because the 0.65 percent Additional Contribution tax and 0.20 percent Interest Factor tax do not apply to newly liable employer rates).
     
  • The newly liable construction employer rate is .102626 (this includes the 5.8 percent surcharge only, because the 0.65 percent Additional Contribution tax and 0.20 percent Interest Factor tax do not apply to newly liable employer rates).
     
  • If a delinquency exists on the account through the second quarter of 2011, 3 percent is added to the basic tax rate.

Taxable Wage Base for Calendar Year 2012

  • The taxable wage base is $8,000 per employee per calendar year.
 

Calendar Year 2011

UC Trust Fund Solvency Measures in Effect for Calendar Year 2011

  • There is a 5.8 percent surcharge in effect. The surcharge is factored into the tax rate as a Surcharge Adjustment (basic rate + 3 percent Increase for UC Delinquency, if applicable, x 5.8 percent = Surcharge Adjustment). This is uniform for all employers and is not subject to appeal.
     
  • There is a 0.65 percent (.0065) Additional Contribution tax in effect. This is uniform for all employers, except newly liable employers (which is denoted by the reason codes 4 or 5 on forms UC-657 or UC-657V, Pennsylvania Unemployment Compensation (UC) Contribution Rate Notice for Calendar Year 2011) and is not subject to appeal. This is added in to the rate after the Surcharge Adjustment.
     
  • There is a 0.44 percent (.0044) Interest Factor tax in effect. This is uniform for all employers, except newly liable employers (which is denoted by the reason codes 4 or 5 on forms UC-657 or UC-657V, Pennsylvania Unemployment Compensation (UC) Contribution Rate Notice for Calendar Year 2011) and is not subject to appeal. This is added to the Reserve Account Tax Rate and results in the Total Contribution Rate. The Interest Factor tax is not credited to an employer's Reserve Account and is not considered for federal certifications.
     
  • Employee contributions (withholding) is 0.08 percent (80 cents per $1,000 gross wages). This is uniform for all employees and is not subject to appeal. There is no cap on the gross wages for which employee withholding is calculated.
For more information, refer to Form UC-748, Contribution Rates Effective January 1, 2011.

Range of Rates for Calendar Year 2011

  • The minimum experience-based contribution tax rate is .026770 (this includes the 5.8 percent surcharge, the 0.65 percent Additional Contribution tax and the 0.44 percent Interest Factor tax).
     
  • The maximum experience-based contribution tax rate is .108236 (this includes the 5.8 percent surcharge, the 0.65 percent Additional Contribution tax and the 0.44 percent Interest Factor tax).
     
  • An example of an experience-based total tax rate, which includes the Surcharge Adjustment, the Additional Contribution tax and the Interest Factor tax:
     
    • A basic rate of 2.1 percent multiplied by the 5.8 percent surcharge plus the 0.65 percent Additional Contribution tax (.021 x 5.8 percent = .001218. Accordingly, the figures used to arrive at the Reserve Account Tax Rate would be .021 + .001218 + .0065 [.028718]. The figures used to arrive at the Total Contribution Rate would be .028718 + .0044 = .033118).
     
  • The newly liable non-construction employer rate is .037030 (this includes the 5.8 percent surcharge only, because the 0.65 percent Additional Contribution tax and 0.44 percent Interest Factor tax do not apply to newly liable employer rates). This is a reason 5 rate.
     
  • The newly liable construction employer rate is .102626 (this includes the 5.8 percent surcharge only, because the 0.65 percent Additional Contribution tax and 0.44 percent Interest Factor tax do not apply to newly liable employer rates). This is a reason 4 rate.
     
  • If a delinquency exists on the account through the second quarter of 2010, 3 percent is added to the Basic Tax rate.

Taxable Wage Base for Calendar Year 2011

  • The taxable wage base is $8,000 per employee per calendar year.
 
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