UCP-25
PA Employee UC Withholding Contributions

The information in this pamphlet is designed to inform Employers of their rights and responsibilities under the Pennsylvania Unemployment Compensation Law. Statements in this Pamphlet are intended for general information only and are Not to be construed as legal interpretations of the Law or of The Unemployment Compensation Regulations.

TABLE OF CONTENTS

PART I - General Questions
Question
No(s).
Purpose
1
Trigger Mechanism
2
Wages Subject to Employee UC Withholding Contributions
3
Computation of Withholding Employee UC Contributions
4, 5, 6
Remittance and Allocation of Payment
7, 8, 9
Employee UC Withholding Requirements
10, 11, 28, 29
Employer Payment in Lieu of Employee UC Withholding
Penalty and Interest
Overpayments/Refunds 
Reporting Responsibilities - 
 
  Contributory Employers 
  Reimbursable Employers
16, 17
  Elected Coverage
  Out-of-State Employers 
  Out-of-State Employees
  Magnetic Media Requirements
Relationship to Experience Rating 
2223
Relationship to Federal Form 940 
Relationship to W-2 
25, 26
Relationship with UC Eligibility
PART II - Wages and Coverage of Employment Questions
 
A. Wages 
 
    Remuneration Other than Cash Mediums
30, 31
    Fringe Benefits
    Sick Pay
    Workers' Compensation
    401(k) Plans
    403(b) Annuity Plans
    Group Life Insurance
    Moving Expenses
    Retirement Annuities
    Stock Option Income
B. Coverage of Employment  
    Rehabilitation or Remunerative Work
    Student Nurses
    Student Employment
    Graduate Assistants
    Ph.D. Studies
    Elected Officials
    School District Employees
    State Employees
    Federal Employees
    Railroad Employees
    Foreign Assignments
Field Accounting Service Offices
 

Important

All employers covered under the provisions of the Pennsylvania (PA) Unemployment Compensation (UC) Law are responsible for withholding employee contributions based on total gross wages earned in covered employment as defined under the UC Law.
 
The UC employee contribution rate is determined annually From the "trigger mechanism" in the UC Law. See question No. 2 for an explanation of the "trigger mechanism". Any questions regarding the applicability of this tax for a particular calendar year should be directed to the Field Accounting Service Office servicing your area.
 
PART I: Listed below are general questions and answers regarding PA Employee UC Withholding Contributions. (Questions 1 through 29)
  1. Question: Why was the employee withholding requirement added to the UC Law?

    Answer: The employee contribution rate was included in the UC Law as a means of infusing additional revenue into the PA unemployment compensation system. The employee contribution rate is tied to a "Trigger Mechanism" provision in the UC Law designed to keep the UC Fund level from becoming dangerously low or excessively high, with fluctuating economic conditions.

     
  2. Question: What is the "trigger mechanism" and what effect does it have on the employee contribution rate?

    Answer: The 1988 Amendments to the UC Law added a "Trigger Mechanism" provision that compares the balance in the UC Fund with the average benefit costs in the last three fiscal years, which determines the solvency percentage. The fund solvency percentage will be calculated every July
    to determine which trigger level will be applicable for the next calendar year.

    The trigger levels for 2003-2007 and their corresponding effect on the employee contribution rate are as follows:

    2003 thru 2007
    Fund Solvency Percentage  
    Rate 
    150% or more  
    0.0 %
    125% but less than 150% 
    0.0 %
    110% but less than 125% 
    0.02%
    95% but less than 110% 
     0.04%
    75% but less than 95% 
    0.07%
    50% but less than 75% 
     0.09%
    Less than 50% 
     0.09%

    The rates applicable to each trigger level will be evaluated by the Secretary of Labor and Industry every 5 years.

     
  3. Question: What is defined as compensation (wages) subject to employee UC withholding contributions?

    Answer: Compensation includes salaries, wages, commission, bonuses, overtime pay, incentive awards and tips; basically, all remuneration defined as wages in the UC Law (including the cash value of mediums of payment other than cash).

    NOTE: The amount of compensation subject to employee withholding is based on total (gross) wages and is not limited to the $8,000 taxable wage base in effect for employer contributions.

     
  4. Question: How is the amount of employee UC withholding contributions computed?

    Answer: Employee UC withholding contributions are to be withheld from wages when paid to employees on the basis of the employer's regular payroll period. The amount of employee UC contributions to be withheld is determined by multiplying the employee's gross wages for the payroll period by an annually determined employee contribution rate. (Refer to rate table on the UC-170B or contact your nearest Field Accounting Service office.)

     
  5. Question: What are the rounding procedures for the employee UC withholding contributions?

    Answer: All calculations for withholding the employee UC contributions are to be made each payroll period, and are to be carried out to three (3) decimal places, dropping the excess and rounding to the nearest whole cent. For example, employee UC withholding of $1.235 to $1.239 will be rounded to $1.24, while employee UC withholding of $1.230 to $1.234 will be rounded to $1.23.

     
  6. Question: What action should be taken if the sum of the amounts withheld on each payroll date exceeds the amount determined on the quarterly report?

    Answer: Employee UC withholding contributions will be withheld on each payroll date. Employers must remit the actual amount withheld during the quarter, and should indicate that amount on the quarterly report, "Employer's Report for Unemployment Compensation", Form UC-2.

     
  7. Question: How are employee UC withholding contributions to be remitted?

    Answer: Employee UC withholding contributions are to be remitted by the employer on a quarterly basis to the PA UC Fund. The employer may combine the amount of the employee UC contributions withheld with the amount of the employer contributions due and remit one check for both amounts. If necessary, the employer may submit one check for the employee UC withholding and a second check for the employer contributions.

     
  8. Question: Can an employer submit the employee UC withholding contributions when withheld?

    Answer: Upon request, provisions can be made with an employer to pursue a pre-payment arrangement. To make such provisions, contact the nearest Field Accounting Service office listed in the back of this pamphlet.

     
  9. Question: How will the employer's quarterly UC tax payment be allocated?

    Answer: The amount of the contribution payment remitted by the employer will be allocated first to the amount of employee UC withholding contributions due. The remainder of the payment, when applicable, will then be allocated to employer contributions and any interest or penalties due.

     
  10. Question: What are the penalties if employee UC withholding contributions are not withheld, not remitted to the Office of Unemployment Compensation Tax Services (Office), or are misappropriated?

    Answer: The employer who does not withhold, remit to the Office, or who converts the employee UC withholding contributions to the employer's own use shall be required to pay to the UC Fund the amount due, converted or misappropriated, together with a penalty and interest as set forth in the UC Law.

    The employer's failure to withhold employee UC withholding contributions and to promptly remit such contributions withheld in trust to the PA UC Fund can result in criminal prosecution of the employer and/or personal liability, including the filing of liens against the personal property of the employer.

     
  11. Question: Who is liable for the employee UC withholding contributions if it is not deducted by the employer?

    Answer: An employer who fails to make the deductions for the employee contribution from the wages of the employee is liable to the UC Fund for payment of the required contribution; as such, the assets of the business are subject to lien, garnishment, etc.

     
  12. Question: What is the consequence if the employer pays the employee UC withholding contributions on behalf of the employees?

    Answer: The employer's payment of the employee's UC withholding contributions will be treated as covered wages and must be used in the calculation of the employee and employer contributions. The same application occurs when the employer pays the employee's share of FICA.

     
  13. Question: Are employers subject to interest and penalties for failure to file and pay the employee UC withholding contributions within the prescribed time limits?

    Answer: Yes. A delinquent contribution is subject to an interest charge from the date it becomes due until it is paid. The interest rate will be the same rate per month or fraction of a month that is assessed by the Secretary of Revenue on delinquent accounts. The interest rate will be subject to changes as of January 1 of each calendar year.

    A delinquent report is subject to a penalty of 10% of the total contributions (both employee UC withholding and employer UC contributions) due for the quarter, which shall not be less than $25 nor greater than $250.

    Any check dishonored by a bank will be subject to a penalty prescribed by the UC Law of 100% of the face value of the check, with a minimum charge of $10 and a maximum charge of $100 per occurrence.

     
  14. Question: What is the refund procedure if excess employee contribution is paid to the UC Fund?

    Answer: The Department of Labor and Industry (Department) will be responsible for returning the excess employee contribution to the employer. The employer must provide the Department proper information to substantiate a refund or credit of overpaid employee UC withholding contributions.

    The excess contribution will be returned by either giving the employer a credit against future employee UC withholding remittances or refunding the amount to the employer. The employer will be responsible for returning the excess contributions to the employees, as applicable.

     
  15. Question: What are the reporting responsibilities of a contributory employer?

    Answer: Employers providing full and/or part-time employment to one or more workers covered under the UC Law are "contributory employers" and are required to report wages paid and remit contributions on a quarterly basis. However, if employers qualify under Section 501(c)(3) of the Internal Revenue Code (IRC), they may elect the reimbursable financing method (see questions 16 & 17).

    Contributory employers will continue to file quarterly reports with the Department in accordance with the due dates. Employers will be required to report and remit employee UC withholding contributions with the "Employer's Report for Unemployment Compensation", Forms UC-2/2B, UC-2A. When applicable, the amount of the employee withholding will be shown on Item 3 of Form UC-2.

     
  16. Question: What are the reporting responsibilities of a reimbursable employer?

    Answer: Reimbursable employers (Commonwealth, political subdivisions and nonprofit organizations exempt under Section 501(c)(3) of the IRC who have elected the reimbursable financing method) must file quarterly tax reports, "Employer's Report for Unemployment Compensation", Forms UC-2/2B, UC-2A.

    Form UC-2 must be completed showing total number of covered employees, gross wages and total amount of employee UC withholding contributions. The total amount of employee UC withholding contributions must be remitted to the Department in accordance with the applicable quarterly tax return due dates. In addition, reimbursable employers will remit amounts due for any benefit payment charges within 30 days following the date of the normal reimbursable billing.

    Form UC-2A must provide the social security number, name, gross earnings, and credit weeks for all employees covered under the UC Law. (Quarterly tax reports must be filed at all times, even when the employee UC withholding contributions requirement is suspended.) Note: Employers with 250 or more wage entries are required to file Form UC-2A via magnetic media. Refer to Question #21.

     
  17. Question: Is a reimbursable nonprofit employer required to withhold the employee UC contributions?

    Answer: Section 1102 of the UC Law relates to nonprofit organizations. It states that "Service performed by an individual in the employ of a nonprofit organization shall constitute 'employment' for all purposes of this act. . ." and that ". . . Remuneration received therefore shall constitute 'wages' subject to the contribution provisions of this act. .. ."

    The election of reimbursement by certain nonprofit organizations under Section 1104 allows nonprofit organizations who become liable to the contribution provisions of the UC Law, in lieu of payment of such
    contribution, to elect to pay the Department on a reimbursable basis for their unemployment compensation benefit costs. In view of these sections of the UC Law, a nonprofit organization that elected the reimbursable method of financing unemployment compensation benefits is subject to the employee UC withholding contributions provision and is required to withhold and remit employee UC withholding contributions to the Department under Section 301.4.

     
  18. Question: Are employers who voluntarily elect coverage for their employees required to withhold the employee UC contributions?

    Answer: Yes. Employers who voluntarily elect coverage for their employees become subject to all the rights, duties and obligations prescribed by the existing and amended provisions of the UC Law.

     
  19. Question: Is an employer located outside of Pennsylvania required to withhold employee UC contributions from employees covered under the UC Law?

    Answer: In general, any employee performing services in Pennsylvania is covered under the UC Law. The fact that an employer is located outside of Pennsylvania has no bearing upon the employer's responsibility to withhold employee UC contributions for the employees working in Pennsylvania.

     
  20. Question: Is an employee who resides outside of Pennsylvania required to pay employee UC withholding contributions?

    Answer: If the employee is covered under the UC Law, then the employee is required to pay the employee UC contributions into the UC Fund. In such cases, the employee's residence has no bearing on liability for employee contributions.

     
  21. Question: Original information contained in this quesiton is now outdated and has been removed. The pamphlet is in the process of being revised.

     
  22. Question: What effect do employee UC withholding contributions have on an employer's contribution tax rate?

    Answer: None. The employee UC withholding contributions do not enter into the calculation of the employer's contribution rate. However, failure to file or pay a quarterly tax return for the employee UC withholding contributions payable could cause a penalty and a delinquency tax rate. (Delinquency tax rates are subject to any applicable surcharge and additional contributions tax.)

     
  23. Question: Are employee UC withholding contributions credited to an employer's reserve account?

    Answer: No. The employee UC withholding contributions are not credited to an employer's reserve account. The employer's reserve account includes only the employer contributions paid, reduced by benefit payments charged to the employer for unemployment benefits paid to former employees.

     
  24. Question: Are employee UC withholding contributions paid to the UC Fund allowable as credit against employer tax liability when completing Federal Form 940?

    Answer: The employee UC withholding contributions are not to be included as contributions in the calculation of the "Employer's Annual Federal Unemployment Tax Act (FUTA) Return," Federal Form 940.

     
  25. Question: Are employee UC withholding contributions deductible for Federal Income Tax purposes?

    Answer: The Internal Revenue Service (IRS) has informed the Department that employees may claim the employee tax as an itemized deduction when filing their Federal Income Tax return.

     
  26. Question: Is the amount of employee UC withholding contributions required to be listed on the W-2's?

    Answer: The IRS has advised the Department that the UC employee payroll deductions are not required to be shown on the employee's Federal wage statement, Form W-2. However, an employer may receive a voluminous number of inquiries from its employees if employee UC with holding contributions are not shown on Form W-2 or other year-end statement.

     
  27. Question: Does the payment of the employee UC withholding contributions provide eligibility for unemployment benefits?

    Answer: The employee UC withholding contributions in no way imply automatic eligibility for unemployment benefits. Separate and distinct benefit eligibility criteria are spelled out in the UC Law, and all claimants must meet the criteria before benefits can be paid.

    The obligation to pay employee UC withholding contributions is not directly related to any right to receive unemployment benefits. Each requirement is designed for a separate and distinct purpose, and one is not controlling of the other. The employee UC withholding was included in the UC Law as a means of infusing additional revenue into PA's unemployment compensation system. On the other hand, the benefit eligibility criteria is designed to assure that benefits are paid to individuals who are unemployed through no fault of their own.

     
  28. Question: Are employee UC withholding contributions considered an employer asset until remitted to the Department?

    Answer: No. The employee UC withholding contributions funds are not subject to garnishment or attachment, and in the event of lien, judgment or bankruptcy proceeding are not considered assets of the employer.

     
  29. Question: How long must an employer keep records pertaining to employee UC withholding contributions?

    Answer: All employers must keep clear, accurate and complete employment and payroll records. All employment and payroll records, as well as other records, such as cashbooks, journals, ledgers, and corporate minutes, must be retained at the place of employment or at an established central record keeping office for at least four years after contributions relating to such records have been paid. These records are subject to inspection and audit by a representative of the Office of Unemployment Compensation Tax Services.
PART II: This portion of the pamphlet pertains to wage and coverage issues regarding employee UC withholding contributions.

"CATCH ALL CLAUSE"

Regardless of any other provisions of the UC Law, if services and remuneration for services are covered under the Federal Unemployment Tax Act (FUTA), they are automatically covered under the UC Law.

WAGES (Questions 30 through 39 are common questions regarding wages)
  1. Question: Are other than cash mediums of payment, such as meals and lodging, to be included as wages subject to employee UC withholding contributions tax?

    Answer: Section 4(x) of the UC Law defines wages as meaning . . . "All remuneration (including the value of mediums of payment other than cash . . ." Accordingly, this type of payment is covered wages and should be included in the employee's gross wages, and used in the calculation of employee UC withholding contributions.

     
  2. Question: Is non-cash remuneration covered under employee UC withholding contributions?

    Answer: Non-cash awards such as sales prizes, free trips, etc. are covered for UC purposes. In addition, certain fringe benefits provided by an employer are covered under employee UC withholding contributions.

     
  3. Question: Is sick pay covered wages for employee UC withholding contributions?

    Answer: Effective January 1, 1985, because of a change in FUTA, payments made by an employer or a third party (insurance company) because of sickness or accident disability for the six months following the last calendar month the individual performed service for such employer will be covered wages and should be included when calculating both employer and employee UC contributions.

     
  4. Question: Are workers' compensation payments covered wages for employee UC withholding contributions?

    Answer: No. Disability payments received under a workers' compensation law are not covered wages and as such are not used to calculate either employer or employee UC contributions.

     
  5. Question: Are payments to a 401(k) plan covered wages for employee UC withholding contributions?

    Answer: Effective January 1, 1985, because of a change in FUTA, elective contributions and voluntary contributions to a qualified (approved) 401(k) plan are covered wages and should be included when calculating both employer and employee UC contributions. Matching contributions and non-elective contributions are exempt. For more clarification, contact your Field Accounting Service office.

     
  6. Question: Are annuity payments under Section 403(b) of the IRC covered wages for employee UC withholding contributions?

    Answer: Employer contributions to a 403(b) annuity contract are taxable.

     
  7. Question: Is the employer's payment of group life insurance covered for employee UC withholding contributions?

    Answer: Payments made by an employer for group term life insurance for employees are exempt under Section 4(x)(2) of the UC Law and would not be used in calculating the employer or employee UC contributions.

     
  8. Question: Are moving expenses paid by an employer used in calculating employee UC withholding contributions?

    Answer: Reasonable reimbursement to employees for moving expenses related to the employer's business are considered a business expense unrelated to payroll. Therefore, these payments are not considered covered wages under the UC Law and, as such, should not be included in the calculation of employee UC withholding contributions.

     
  9. Question: Are employer payments into a fund for insurance or retirement annuities covered wages for employee UC withholding contributions?

    Answer: Payments made to, or on behalf of an employee or his/her beneficiary: (1) from or to a trust under a qualified Pension, Profit Sharing and Stock Bonus Plan described in IRC 401(a), and (2) under or to an annuity plan which at the time of such payments is a plan described in IRC 403(a), will continue to be excluded from the definition of "wages" under the UC Law.

    However, payments made by an employer into a fund for insurance or retirement annuities or payments made directly by the employer to an employee or his/her dependents to a non-qualified plan or system on account of retirement as covered under IRC 401(a) will be included in the definition of "wages." These "wages" should be used in the calculation of both employer and employee UC contributions.

     
  10. Question: Is Stock Option Income related to employment covered under the UC Law?

    Answer: Stock Option Income is the difference between the exercise price of the option and market value of the stock at the time the option is exercised. Stock Option Income is covered as wages under the UC Law, unless the stock option is part of a Qualified Stock Bonus Plan.

COVERAGE OF EMPLOYMENT (Questions 40 through 50 are common questions regarding coverage of employment)

  1. Question: Are the monies paid to an individual receiving remuneration for rehabilitation covered wages for employee UC withholding contributions?

    Answer: The individuals in such programs are not required to pay the employee contribution tax. Section 4(1)(4)(8)(d) of the UC Law excludes from coverage service performed "in a facility conducted for the purpose of carrying out a program of (i) rehabilitation for individuals whose earning capacity is impaired by age or physical or mental deficiency or injury or (ii) providing remunerative work for individuals who because of their impaired physical or mental capacity cannot be readily absorbed in the competitive labor market, by an individual receiving such rehabilitation or remunerative work," provided that the employer for which this service is performed is an employer described in Article X (a State agency), Article XI (a nonprofit organization described in Section 501(c)(3) of the IRC or Article XII (a political subdivision) of the UC Law. Staff and administrators are not exempt from coverage and must pay the tax on their wages.

     
  2. Question: Are wages paid to student nurses covered wages for employee UC withholding contributions?

    Answer: Section 4(1)(4)(16) of the UC Law exempts from coverage service performed as a student nurse in the employ of a hospital or nurses' training school by an individual who is enrolled and regularly attending classes in a nurses' training school chartered or approved pursuant to the laws of this Commonwealth.

     
  3. Question: Are employee UC withholding contributions deducted from student wages?

    Answer: In most cases, students who perform full and part-time services for an employer are covered under the provisions of the UC Law; however, service performed under the following conditions would not have employee UC withholding contributions deducted:
    • Student who is employed by the school, college, or university the student is attending is not considered covered employment;

       
    • Spouse of a student who is employed by a school, college, or university, if such service is under a program to provide financial assistance to the student, is not considered covered employment.

       
    • Student under the age of twenty-two (22) who is enrolled in a full-time program in a nonprofit or public educational institution which combines academic instruction with work experience (work-study program) is not considered covered employment.

     
  4. Question: Should employee UC withholding contributions be deducted from the stipends paid to graduate assistants?

    Answer: Graduate assistants who receive a stipend are in covered employment for UC purposes. Thus, the stipend paid to them is taxable wages and should be used when calculating both employer and employee UC contributions.

     
  5. Question: Is the remuneration for additional training paid to individuals who have completed their Ph.D. studies covered under the UC Law?

    Answer: Remuneration paid to individuals who have completed their Ph.D. and are receiving additional training, constitutes wages paid in covered employment for UC purposes. Thus, these wages must be included when computing employee UC withholding contributions.

     
  6. Question: Must employee UC withholding contributions be deducted from the remuneration paid to elected officials of a township, borough, or city?

    Answer: Remuneration paid for services performed as an elected official are exempt from coverage under Section 1201(b) of the UC Law. Therefore, the wages paid to the individual elected into office are not taxable for employer or employee UC contributions purposes.

    However, there is no exclusion provision contained in the UC Law for services performed by an individual who is appointed to the position. Thus, the appointed official would be performing services in employment covered under the UC Law unless the individual is designated as serving in a major non-tenured policymaking or advisory position. Otherwise, the individual appointed to an elected office is required to pay employee UC withholding contributions.

     
  7. Question: Are school district employees subject to employee UC withholding contributions?

    Answer: If the employment is covered under the UC Law, their wages are subject to employee UC withholding contributions. (Employee UC withholding contributions are required to be paid by employees whether or not they are eligible to collect unemployment compensation when not working over the summer months.)

     
  8. Question: Are state and local government employees excluded from both unemployment compensation coverage and employee UC withholding contributions?

    Answer: No. However, some positions are exempt from coverage and the employee tax, due to the exclusions contained in Sections 1002 and 1201(b) of the UC Law. Examples of exclusions are: elected officials, department heads, members of boards and commissions, employees receiving unemployment work-relief or work-training financed by Federal or State agencies, individuals serving on a temporary basis as a result of a natural disaster, and individuals in positions designated as major non-tenured
    policymaking or advisory positions.

     
  9. Question: Are Federal employees subject to employee UC withholding contributions?

    Answer: Services performed by Federal employees are excluded from coverage under the UC Law. This means Federal employees are not required to pay employee UC withholding contributions because remuneration paid to these individuals would not be covered under the UC Law.

     
  10. Question: Are wages paid by railroads covered wages for the purpose of withholding employee UC contributions?

    Answer: Wages paid by railroads are not covered under the provisions of the UC Law and are not subject to employee UC withholding contributions. Railroads are covered by the Railroad Unemployment Insurance Act.

    However, payments made by an employer covered under the UC Law to an employee who works for both the employer and a railroad are taxable for UC purposes. Thus, these amounts are subject to employee UC withholding contributions.

     
  11. Question: Are payments made to individuals on foreign assignment covered under the definition of employment?

    Answer: Payments made to individuals on foreign assignment would be covered under Section 4(1)(3)(D), definition of employment in the UC Law, if the individual is a citizen of the United States and if:
    • the employer's principal place of business in the United States is located in Pennsylvania; or

       
    • the employer has no place of business in the United States, but the employer is an individual who is a resident of this State or is a corporation organized under the laws of this State; or

       
    • none of the above criteria is met, but the employer has elected coverage in this State.
If you have a question on the employee UC withholding contributions that is not answered in this pamphlet, contact the nearest Office of Unemployment Compensation Tax Services Field Accounting Service office.
OFFICE OF UNEMPLOYMENT COMPENSATION TAX SERVICES
FIELD ACCOUNTING SERVICE OFFICES
City
Address
Zip
Telephone
Allentown 1 S. Second Street, Suite 400 18102
(610) 821-6559
Altoona  3303 Pleasant Valley Blvd. 16602
(814) 946-6991
Beaver Falls   2103 Ninth Avenue 15010
(724) 846-8803
Bristol  1250 New Rodgers Road 19007
 (215) 781-3217
Carlisle 1 Alexandra Court 17013
(717) 249-8211
or (717) 697-1203
Chambersburg  600 Norland Avenue, Suite 7 17201
(717) 264-7192
Chester  2nd Floor, Suite D, 701 Crosby St. 19013
(610) 447-3290
Clearfield  501 E. Market Street, Suite 6 16830
(814) 765-0572
Erie  1309 French Street 16501
(814) 871-4381
Greensburg  593 Sells Lane 15601
(724) 832-5275
Harrisburg* 1171 S. Cameron St., Room 311 17104
(717) 787-1700
Johnstown  200 Lincoln Street 15901
(814) 533-2371
Lancaster  1016 N. Charlotte Street, Suite 109 17603
(717) 299-7606
Malvern  Century Plaza, 2nd Floor, 
72 Lancaster Avenue
19355
(610) 647-3799
Mercer 8419 Sharon-Mercer Road, Suite 2A, Bldg.2 16137
(724) 662-4007
Nanticoke   40 E. Main Street 18634
 (570) 740-2440
Norristown East   1885 New Hope Street 19401
(610) 270-1316
Norristown West   1885 New Hope Street 19401
 (610) 270-3450
Philadelphia  444 N. Third Street, Suite 3B 19123
(215) 560-3136
or (215) 560-1828
Pittsburgh  933 Penn Avenue, 2nd Floor 15222
(412) 565-2400
Reading  625 Cherry Street, Room 250 19602
(610) 378-4395
or (610) 378-4511
Scranton  135 Franklin Avenue 18503
(570) 963-4686
Shamokin  2 E. Arch Street, PO Box 279 17872
(570) 644-3415
Tannersville  Route 611, Merchants Plaza,
PO Box 789
18372
 (570) 620-2870
Uniontown  140 N. Beeson Avenue., Suite 403 15401
(724) 439-7230
Washington  Millcraft Ctr., Ste. 120UL, 
90 W. Chestnut Street
15301
(724) 223-4530
Williamsport  208 W. Third Street, Suite 301 17701
(570) 327-3525
York   841 Vogelsong Road 17404
 (717) 767-7620
98 & 99 Prefix
Acct. Nos. Only
Room 703, L & I Building
7th & Forster Sts., Harrisburg, PA
17121
(717) 787-5939
Magnetic Media
Wage Reporting
3rd Floor Main, L & I Building
7th & Forster Sts., Harrisburg, PA
17121
(717) 783-5802
Status Det. Unit   PO Box 60849, Harrisburg, PA 17106-0849
(717) 787-7613

*For Dauphin, Juniata, Lebanon, Mifflin and Perry Counties only.
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