Covered Employment Under the UC Law
Generally speaking, all employers providing full and/or part-time employment to one or more workers must be registered with the Office of UC Tax Services (UCTS). Certain types of employment are specifically excluded from coverage under the Pennsylvania UC Law. Some examples of excluded employment are services performed by:
- an individual in the employ of a son, daughter, or spouse, and
- a child under the age of 18 in the employ of a parent.
Contact the nearest Field Accounting Service (FAS) office for additional types of exempt employment. To find the nearest office, select "Services Near You" in the lower right hand corner located on the
Home Page of this site. Select the nearest county and scroll down to the office providing UC Employer Tax Services.
Agricultural Employment
An agricultural enterprise is liable to pay contributions on wages paid to employees if the entity:
- employs at least 10 full-time or part-time employees for any part of a day in 20 or more calendar weeks in the current or preceding calendar year, or
- pays $20,000 in cash wages in any calendar quarter of the current or preceding calendar year.
Domestic Employment
Individual homeowners, local college clubs, fraternities or sororities paying $1,000 or more in cash wages in any quarter of the current or preceding calendar year are subject to the provisions of the Pennsylvania UC Law.
Voluntarily Elected Coverage
Any employer not subject to the Pennsylvania UC Law has the option of voluntarily requesting coverage, although UCTS must approve the request before coverage is extended. Upon approval, the elected coverage is binding on the employer for not less than two years. To request coverage, an employer must file an application with UCTS. Forms for requesting coverage are available at the nearest FAS office. To find the nearest office, select "Services Near You" in the lower right hand corner located on the
Home Page of this site. Select the nearest county and scroll down to the office providing UC Employer Tax Services.
The "Catch-All Clauses" Under FUTA
Section 4(x)(6) and Section 4(l)(6) of the Pennsylvania UC Law have been termed the "catch-all clauses." These provisions state that regardless of the exceptions contained within the Pennsylvania UC Law, services and remuneration for services performed which are covered under the Federal Unemployment Tax Act (FUTA) will also be considered covered under the Pennsylvania UC Law.
