Employer's Reference Guide to Unemployment Compensation

The information in this guide is designed to inform employers of their rights and responsibilities under the Pennsylvania Unemployment Compensation Law. Statements in this guide are intended for general information only and every effort has been made to be accurate. However, the statements contained are not to be construed as legal interpretations of the Law or of the Unemployment Compensation Regulations.

TABLE OF CONTENTS

    The Penalty for Not Submitting Requested Registration Reports
    The Employee's Contribution
    The Employer's Contribution
RATES
    How Employers are Notified of Their Rate Each Year
    Rates Assigned to New Employers
    When Standard Rates are Assigned
    Experience Rates
    Solvency Trigger
    Rates Assigned to Delinquent Employers
    How to Appeal Tax Rates
    Debit Reserve Balance Adjustment
    Voluntary Contributions
EMPLOYER AUDITS
ASSISTANCE AND INFORMATION
    Discrimination Prohibited
APPENDIX A — Office of Unemployment Compensation Tax Services, Field Accounting Service Regional Offices
APPENDIX B — Office of Unemployment Compensation Tax Services, Bankruptcy and Compliance Units
APPENDIX C — Office of Unemployment Compensation Tax Services, Field Accounting Service Offices
APPENDIX D — Unemployment Compensation Service Centers
APPENDIX E — Bureau of Unemployment Compensation Benefits and Allowances
APPENDIX F — Additional Contacts
APPENDIX G — Reserve Ratio Factor Table
APPENDIX H — Summary of Solvency Trigger Determination 2003 through 2007

FREQUENTLY ASKED UC QUESTIONS

What is unemployment compensation?

Unemployment compensation (UC) is a type of income support. It provides income if individuals lose their jobs through no fault of their own. If qualified, claimants will receive money for a limited time to help meet expenses while looking for another job. To be covered by the UC program, a claimant must be a worker who performed services covered by the Pennsylvania (PA) UC Law and have worked for an employer that is covered by the UC Law. Under certain conditions, claimants may have also paid into the UC Fund by payroll deductions. To safeguard these funds, all applications for benefits are checked thoroughly. Fraud is prosecuted and may result in fines and/or imprisonment or other penalties. To protect themselves, claimants must give complete, accurate and factual information when filing claims.

Who administers unemployment compensation?

The Department of Labor and Industry is responsible for administering the UC Law. The Office of UC Tax Services through a statewide network of Field Accounting Service offices provides services to the employer community on UC matters, including coverage issues such as:
  • Taxability of Wages
  • Employee vs. Independent Contractor
  • Agricultural Employment
  • Domestic Employment

What is a UC account number?

An individual PA employer UC account number is assigned to each liable employer based on the information provided on the employer’s registration form. This 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 between the Office of UC Tax Services and the employer.

What are the UC responsibilities of PA employers?

Employers who pay wages for employment covered under the UC Law are required to:
  • register with the Department of Labor and Industry;
  • maintain certain employment records;
  • file quarterly reports of wages paid and contributions due;
  • pay the employer contributions due on such quarterly reports; and
  • withhold and remit any employee contributions due on such quarterly reports for quarters during which employee contributions are in effect. (See Summary of Solvency Trigger Determination chart in Appendix H.)

How does an employer register for a UC tax account?

A single form (the PA Enterprise Registration Form, or PA-100) is used to register for most of the taxes, licenses and services administered by the PA Department of Labor and Industry and the PA Department of Revenue. The employment information supplied on Form PA-100 will provide the basis for determining whether employment is covered under the UC Law.
 
To obtain Form PA-100, contact the PA Department of Revenue at:
PA Department of Revenue
Tax Forms Service Unit
711 Gibson Boulevard
Harrisburg, PA 17104-3200
Toll-free 1-800-362-2050
Information, on-line registration for a variety of services, and downloadable forms are also available on the Internet at www.paopenforbusiness.state.pa.us, or you may contact the PA Department of Revenue at parev@pa.gov. Form PA-100 can also be obtained from the Field Accounting Service office nearest to your business location.

What records must be kept by employers?

Employers subject to the UC Law must maintain the following records:
  • Employment and payroll records (for at least four years)
  • Support evidence
  • Cash books
  • Journals
  • Ledgers
  • Corporate minutes
Additional records may be subject to review as circumstances warrant. These records must be maintained at the place of employment or at a central location, and must be available for inspection or audit by Office of UC Tax Services personnel.

What is an employee and what is an independent contractor?

“Employee” applies to every individual who is performing or has performed services for which the individual is receiving remuneration from an employer, unless specifically excluded from coverage under the law.
 
“Independent contractor” is a person who performs services meeting two conditions. The individual must be:
  • free from control or direction over the performance of the services involved; and
  • customarily engaged in an independently established trade, occupation, profession or business.
The Office of UC Tax Services routinely audits employers to verify the status of employees and independent contractors. Employers should have sufficient documentation to substantiate classifying an individual as an “independent contractor.” The Office of UC Tax Services makes the status determination.

When are workers entitled to benefits?

Workers (also known as claimants) may be entitled to benefits if they meet these eligibility requirements:
  • are able to work and available for suitable work;
  • are registered for work with the Pennsylvania CareerLink; and
  • earned enough wages to qualify and have sufficient credit weeks. A credit week is any calendar week in the base year for which the worker earned $50 or more;
  • performed services covered by the UC Law for an employer that is covered by the UC Law;
  • are unemployed through no fault of their own or due to a work stoppage that is the result of a lockout;
  • have filed an initial application for UC benefits;
  • are unemployed for a waiting period of one week after filing the initial application for benefits; and
  • file claims for weeks the worker is unemployed.

How do workers file for benefits?

In order to receive UC benefits, a worker is required to file an Application for Benefits. To file an application, workers may file online at www.dli.state.pa.us, Keyword: unemployment or by calling the UC Service Center at 1-888-313-7284. After an application is filed, a worker must file claims for weeks he or she is unemployed. In most cases, a claimant will be filing for two weeks at one time. This is called a biweekly claim. However, a claimant must certify eligibility for each week separately. A claimant cannot claim benefits for the first week until it is time to claim the second week. Thus, a claimant must file the claim only during the week immediately following the second week. If a claim is not filed in a timely manner, the claimant may not be eligible for benefits for the week or weeks that is being claimed.
 
Claimants may file their biweekly claims online at www.dli.state.pa.us, Keyword: unemployment or by telephone through Pennsylvania Teleclaims (PAT).

What is the Application for Benefits date?

The “Application for Benefits (AB) date” is the date of the Sunday that begins the week in which the application for benefits is filed. The AB date determines the base year and the benefit year.

What is the benefit year?

A “benefit year” is a 52 consecutive-week period beginning with the AB date. Claimants may file claims for their waiting week credit and for UC benefits for week of unemployment occurring within their benefit year.

What is the base year?

The “base year” is generally the first four of the last five completed calendar quarters prior to the AB date. The amount of money paid by all employers covered by the UC Law during the “base year” determines whether claimants qualify for benefits and for what amount.

What is the alternate base year?

Individuals who do not meet wage and credit week requirements as a result of being on workers' compensation during their base year, may request a redetermination using an alternate base year. This alternate base year consists of the four completed calendar quarters immediately preceding the original date of the work-related injury. For the alternate base year rules to apply, the work-related injury must be compensable under the Pennsylvania Workers’ Compensation Act. If claimants receive a Notice of Financial Determination indicating that they are ineligible for benefits and they want a calculation using the alternate base year rules, they must file a timely appeal from the financial determination and request a redetermination.

When may workers be ineligible to collect benefits?

It is the responsibility of the claimant to be eligible and remain eligible for benefits. Workers may not be entitled to receive UC benefits or they may lose their eligibility to receive benefits if they fail to meet all the requirements of the UC Law and regulations. The following are some of the disqualifying provisions of the UC Law.
 
Voluntarily Quit Work — Workers may be ineligible for benefits if they voluntarily leave work without cause of a necessitous and compelling nature. The UC Law contains exceptions to this requirement. Among the exceptions are the following:
  • A claimant is permitted to exercise the option of accepting a temporary layoff from an available position under a labor-management contract agreement, or under an established employer plan, program or policy.
     
  • If a claimant is covered by a Trade Adjustment Assistance (TAA) Program Certification, he/she may leave work to participate in training approved under the Trade Act of 1974, but only if that work is determined to be “not suitable,” as defined by the Trade Act.
Fail to Submit to and/or pass a Drug or Alcohol Test - Claimants may be ineligible for benefits if they fail to submit to and/or pass a drug or alcohol test conducted pursuant to the employer's established substance abuse policy, provided that the requested test is lawful and not in violation of an existing collective bargaining agreement.
 
Loss of Job Due to Willful Misconduct — Claimants may be ineligible for benefits if they lose their job because they willfully or negligently disregarded the employer’s interests, violated rules, or disregarded appropriate standards of behavior.
 
Become Unemployed Due to Their Own Fault — Claimants may also be ineligible for benefits if they lose their job because of nonwork-related misconduct that was contrary to acceptable standards of behavior and which directly affected their ability to do their assigned duties.
 
Strike — Claimants will be ineligible for benefits if they participate in a work stoppage that is determined by the Department to be a strike.
 
Unable to Work or Unavailable for Work — Claimants may be ineligible for benefits if they are not able to work due to an illness or disability or due to not being available to work. However, claimants will not be ineligible if they are attending a training course approved by the Secretary of the Department of Labor and Industry and are otherwise eligible.
 
Fail to Apply for or Accept Suitable Work — Claimants may be ineligible for benefits if they fail, without good cause, to accept an offer of suitable work or refuse a referral to a job opportunity. However, they will not be ineligible if they are not required to accept the offer under the terms of a labor-management contract or agreement, or an established employer plan, program or policy. Also, claimants will not be ineligible for any week that they are in training approved by the Secretary of Labor and Industry, including training under the Trade Act of 1974.
 
In deciding whether a job is suitable under the UC Law, the Department of Labor and Industry considers the claimants’ past training, experience, earnings, the rate of pay of the job offer, how long they have been unemployed, chances of finding a job in the same line of work, distance of the job from home, any risks to health and safety, whether full-time work was available instead of part-time or seasonal, and other factors.
 
Failure to Participate in Reemployment Services — Claimants may be ineligible for benefits if they fail to participate in reemployment services to which they have been referred through the claimant profiling system. The claimant profiling system has been designed to identify claimants who may benefit the most from reemployment services. If selected, the individual must participate in this mandatory program of reemployment services, unless:
  • the individual is already participating in or has already completed such services; or
  • there is a justifiable reason for the failure to participate in such services.
Withhold Facts or Give False Information — Claimants must file their claims timely and in the proper manner; that is, according to the instructions given by the UC Service Center. When filing claims, claimants must answer all questions completely and truthfully.
 
Claimants may be ineligible for benefits if they withhold facts or give false information to illegally receive or increase benefits. This includes, but is not limited to, the failure to report:
  • the gross earnings during the week for which benefits are being claimed even if paid later; or
  • hours absent when work was available.
Self Employment — Individuals may be ineligible for benefits if they are self-employed, setting up a business, or have ownership interest in a business. However, claimants may be entitled to benefits if they:
  • are engaged in a sideline business that existed prior to becoming unemployed from their regular employer;
  • report that they operate a business to the UC Service Center when filing the initial Application for Benefits;
  • do not substantially change their participation in the sideline business while unemployed; and
  • do not derive a primary source of livelihood from the sideline business.
Limit the Number of Hours Per Week — Claimants may be ineligible for benefits if they are working part-time and limit the number of hours they are working per week when there is additional work available.
 
Failure to Be Available as Instructed — Claimants may be ineligible for benefits if they fail to be available to be contacted by the UC Service Center when instructed to do so. It is the claimants’ responsibility to inform the UC Service Center when they are unavailable for scheduled services. When they know that they will be unavailable to be contacted at the scheduled time, they will have to call the UC Service Center immediately.
 
Commit Fraud — If claimants are prosecuted and convicted of UC fraud, they may be ineligible to receive benefits for one year. If it is determined that they attempted to defraud the Pennsylvania Department of Labor and Industry, the employment security system of another state, or the Federal government, they may be ineligible for benefits for a penalty period related to the number of benefit payments.
 
Incarceration — Individuals are ineligible for benefits for weeks in which they are incarcerated following their conviction for a crime.

Do I have the right to appeal benefit determinations?

The claimant or employer may appeal a determination of eligibility issued by the Department of Labor and Industry. A contributing employer may appeal a relief from charges determination. The determination does not become final for 15 days after the mailing date of the determination. When the 15th day of the appeal period falls on a day on which the Department of Labor and Industry is closed (i.e., Saturday, Sunday, or holiday), the appeal period is extended to the next business day. If an appeal is filed after the 15-day appeal period has elapsed, the UC Referee will rule on the timeliness of the appeal.
 
Forms for filing an appeal may be obtained online, at a local CareerLink, or an employer may send or fax a letter. If a letter is sent, the employer must state clearly that he/she wishes to appeal a determination. If an appeal is filed, an impartial UC Referee will conduct a hearing.
 
Should the employer disagree with the UC Referee’s decision, the employer can file a further appeal with the UC Board of Review. The appeal must be filed within 15 days of the UC Referee’s decision. Reconsideration of the UC Board of Review’s decision may be requested within 15 days of that decision. In addition, the decision of the UC Board of Review may be appealed to Commonwealth Court. The appeal must be filed with the Prothonotary of the Commonwealth Court within 30 days of the mailing date of the Board’s decision.
 
Failure to file an appeal within these time frames will result in the determination becoming final. It is extremely important that the employer act promptly if they wish to challenge an individual’s receipt of benefits or a denial of a request for relief from charges. An appeal of the Department of Labor and Industry’s determination on a claimant’s eligibility is different from an employer’s request for relief from charges and such appeals must be filed separately. An employer who does not appeal an eligible determination may not later dispute that determination in relief from charges proceedings or in a rate appeal.
 
An appeal to a claimant’s eligibility determination must be filed directly to the UC Service Center handling the claim. An appeal to a denial of a request for relief from charges must be filed directly to the Employers’ Charge Section.

UC TAX INFORMATION

The Pennsylvania Unemployment Compensation (UC) Law requires covered employers to make contributions into a pooled reserve known as the UC Fund. These contributions are used to pay benefits to jobless individuals who meet the claimant eligibility requirements of the UC Law.
 
In Pennsylvania, covered employers are required to report wages paid and remit contributions on a quarterly basis. The amount of contributions an employer owes is determined by multiplying an assigned contribution rate by the first $8,000 in wages paid to each employee for each calendar year. In addition, the employer may also be required to withhold employee contributions from each employee’s gross wages. The employee contribution rate is determined annually.

DEFINITIONS

Employer — According to Section 4(j)(1) of the UC Law, an “employer” is defined as “the Commonwealth of Pennsylvania, its political subdivisions, and their instrumentalities and every individual, copartnership association, corporation (domestic or foreign), or other entity, the legal representative, trustee in bankruptcy, receiver or trustee of any individual, copartnership, association or corporation, or other entity, or the legal representative of a deceased person, who or which employed or employs any employee in employment subject to this act for some portion of a day during a calendar year, or who or which has elected to become fully subject to this act, and whose election remains in force.”
 
Section 4(j)(3) specifies, “Where an employer maintains more than one place of employment within this Commonwealth, all of the employees at the several places of employment shall be treated for the purposes of this act, as if employed by a single employer.”
 
Employment — Employment is defined in Section 4(l)(1) of the UC Law as “all personal service performed for remuneration by an individual under any contract of hire, express or implied, written or oral, including service in interstate commerce, and service as an officer of a corporation.”
 
Further classification regarding employment appears under Section 4(l)(2)(B) which states in part that “Services performed by an individual for wages shall be deemed to be employment subject to this act unless and until it is shown to the satisfaction of the department that—(a) such individual has been and will continue to be free from control or direction over the performance of such services both under his contract of service and in fact; and (b) as to such services such individual is customarily engaged in an independently established trade, occupation, profession or business.”
 
Uniform Definition of Employment (Employment in Multiple States) — The various states have similar provisions regarding multi-state employment, in order to cover under one state law all the service performed for one employer by an individual, wherever it is performed.
It is necessary to determine whether the service is localized in any state. If the service is not localized, it then becomes necessary to determine in what state the individual’s base for operations is and whether the individual performs any service in that state. If the individual has no base for operations or if no service is performed in the state in which the base for operations is located, then it is necessary to look to the state from which the individual’s service is directed and controlled. It is only when coverage is not determined by any of the tests above that residence becomes a factor.
 
In short, it may be necessary to apply four tests to determine the state of coverage:
  • localization of service;
  • base for operations;
  • place of direction or control; and
  • residence.
Additional information can be obtained by requesting pamphlet UCP-7 “The Problem of Localized and Nonlocalized Employment” available from your nearest Field Accounting Service office or the Status Determination Unit.
 
Wages — Wages means all remuneration, (including the cash value of mediums of payment other than cash) paid by an employer to an individual with respect to his/her employment unless specifically excluded under Section 4(x) of the UC Law.
 
Agricultural Employment — An agricultural enterprise is liable for payment of contributions on wages paid to employees if the entity:
  • employs at least 10 full or part-time employees for any part of a day in 20 or more calendar weeks during the current or preceding calendar year; or
  • pays $20,000 in cash wages during any calendar quarter of the current or preceding calendar year.
Any questions regarding coverage of agricultural employment should be directed to your nearest Field Accounting Service office or the Status Determination Unit.
 
Domestic Employment — Individual homeowners, local college clubs, fraternities or sororities paying $1,000 or more in cash wages during any quarter of the current or preceding calendar year will be subject to the provisions of the UC Law.
 
Any questions regarding domestic employment should be directed to your nearest Field Accounting Service office or the Status Determination Unit.
 
Predecessor — An enterprise that transfers all or part of its organization, trade, business or work force to another enterprise.
 
Successor — An enterprise that acquires by transfer all or part of the organization, trade, business or workforce from another enterprise.
 
Reserve Account Balance — An employer’s reserve account is a record of contributions paid by an employer on taxable wages of employees and benefits paid to any former employees. Its sole use is in the computation of the contribution rate. The reserve account balance is the difference, positive or negative, between contributions paid by the employer and UC benefits paid to the employer’s workers. A credit (positive) reserve balance does not represent an amount that would be refunded to an employer at any time.
 
An employer with a “negative” or “debit” reserve account balance (where the UC benefit charges assessed to his account exceed his contribution credits for amounts paid into the UC Fund) is not obligated to pay back such “excess” benefit costs.
 
If an employer terminates all or some of his business and then transfers it to a successor, his reserve account balance, whether positive or negative, may be transferred to that successor. This can be the result of either the successor’s submitting a voluntary application for such a transfer or on a mandatory basis, in accordance with a bureau determination.
 
If an employer ceases to give employment, any reserve account balance that was not transferred to a successor remains on the employer’s account until the employer is reinstated or until the account is purged. An employer’s UC account records are purged, that is, completely terminated, if it has no missing reports, reflects a zero balance and is deleted for four completed fiscal years. (For UC purposes, a fiscal year is July 1 to June 30 in any given year.)

REGISTRATION

PA EMPLOYER REGISTRATION

The Commonwealth uses the PA Enterprise Registration Form and Instructions (PA-100) to register an enterprise for certain services and taxes administered by the PA Department of Labor and Industry and the PA Department of Revenue. An enterprise is defined as any individual or organization, which is subject to the laws of the Commonwealth of Pennsylvania. An enterprise may be a sole-proprietorship, partnership, corporation, association, etc. All enterprises that register with the Commonwealth will be assigned an enterprise number.
 
Form PA-100 is available from the PA Department of Revenue by calling 1-800-362-2050 or by visiting the Department of Labor and Industry’s nearest Field Accounting Service office listed in Appendix C.

Information, online registration for a variety of services, and downloadable forms are also available at www.paopenforbusiness.state.pa.us.

REPORTING METHODS

Contributory Method — Liability is determined by multiplying taxable payroll by a contribution rate. Contributing employers pay on the first $8,000 of covered wages paid to each employee per calendar year. Wages include not only salaries, commissions, bonuses and tips, but also the cash value of payment made in a medium other than cash, such as lodgings, meals, etc.
 
Reimbursable Method — Political subdivisions and Internal Revenue Code (IRC) Section 501(c)(3) nonprofit employers have a choice between the contributory and the reimbursable methods. For further information refer to UCP-16, UC Information for Reimbursable Eligible Employers.

TRANSFER OF EXPERIENCE

If a predecessor transfers its organization, trade or business to a successor who is continuing essentially the same business activity as the predecessor, the successor may apply for a transfer in whole or in part of the predecessor’s UC experience record and reserve account balance, provided that:
  • the successor is continuing essentially the same business activity as the predecessor; and
  • the successor’s risk of unemployment is related to the employment experience of the predecessor based upon the following factors:
    • Nature of the business activity of each enterprise;
    • Number of individuals employed by each enterprise; and
    • Wages paid to the employees by each enterprise.

Types of Transfer

Acquisition of an Existing Enterprise: Occurs when operations are continued by a new owner; for example, a purchase of all or part of the enterprise.
 
Change in Legal Structure: Occurs when the form of an organization changes; for example, when a sole proprietorship incorporates, or forms a partnership.
 
Consolidation: Occurs when a new corporation is formed by combining two or more corporations which then cease to exist.
 
Gift: Occurs when the title to the property is transferred without consideration.
 
Merger: Occurs when one corporation is absorbed by another. One corporation preserves its original charter or identity and continues to exist and the other corporate existence terminates.
 
IRC Section 338 Election: Occurs when a stock purchase is treated as an asset purchase under the Internal Revenue Code Section 338.

Applying for a Predecessor’s Experience Record

To determine if it is advantageous to apply for a predecessor’s UC experience record and reserve account balance, the enterprise should consider the following:
  • Comparison of the predecessor’s rate for the year the transfer occurred to the applicable newly liable rate; and
  • Any adverse effect that the transfer of the predecessor’s experience record and reserve account balance, and any potential benefit charges attributable to the predecessor, would have on future years’ rate calculations.
An application for a transfer of experience record will be denied if the department finds that the business transfer was done primarily to obtain a lower UC tax rate.

When a Transfer Is Mandatory

The Department of Labor and Industry may determine that a transfer of experience from a predecessor to the successor will be mandatory if one of the following two conditions exists:
  • There is common ownership, control and/or management either directly or indirectly, between the predecessor and the successor by legally enforceable means or otherwise; or
  • An outside source controls both the predecessor and successor, either directly or indirectly, by legally enforceable means or otherwise.
Civil penalties will be imposed if the department finds that an employer willfully failed to report a transfer of experience from a predecessor to a successor account.

COVERAGE UNDER THE PA UC Law

All employers providing full and/or part-time employment to one or more workers must be registered with the Office of UC Tax Services. Form PA-100 should be completed and returned to the Commonwealth of Pennsylvania, Department of Revenue, Bureau of Business Trust Fund Taxes, Dept. 280901, Harrisburg, PA 17128-0901. The employment information furnished by the enterprise on Form PA-100 will provide the basis for determining whether such employment is covered under the UC Law.
 
If employment is covered under the UC Law, the employer is liable for payment of contributions on wages paid to employees. If an employer is determined to be liable under the UC Law, an employer UC account number is assigned in addition to the enterprise number. The UC account 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 between the Office of UC Tax Services and the employer.

Who Is Not Covered

Certain types of employment are specifically excluded from coverage under the UC Law. Some examples of excluded employment are for services performed by:
  • an individual in the employment of a son, daughter or spouse; or
  • a child under the age of 18 in the employ of a parent.
Any questions regarding excluded employment should be directed to your nearest Field Accounting Service office or the Status Determination Unit.

Federal Unemployment Tax Act (FUTA) Coverage

Section 4(x)(6) and Section 4(l)(6) of the UC Law have been termed the “catch-all clauses.” These provisions state that regardless of the exclusions in the UC Law, services and remuneration for services performed which are covered by the Federal Unemployment Tax Act will also be considered subject to coverage under the UC Law.

Who May Voluntarily Elect Coverage

Any employer not covered by the UC Law has the option of voluntarily requesting coverage, although the Office of UC Tax Services 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 the Office of UC Tax Services. Forms for requesting coverage are available at the nearest Field Accounting Service office or the Status Determination Unit.

WHAT RECORDS MUST BE KEPT

All employers, whether or not liable for the payment of contributions, must maintain the following records so that they can be made available for review by the Department, when necessary:
  • Employment and payroll records
  • Support evidence
  • Cash books
  • Journals
  • Ledgers
  • Corporate minutes
These records must be retained for at least four years after contributions relating to such records have been paid (except daily attendance records, which need not be retained for more than two years). These records must be maintained at the place of employment or at a central location and must be available for inspection or audit by Office of UC Tax Services personnel.

REPORTS AND CONTRIBUTIONS

WHEN REPORTS MUST BE FILED

Employers covered by the UC Law are required to file reports and remit contributions on a quarterly basis. The reports and payment are due at the end of the month following the calendar quarter.
 
QUARTER
COVERING
DUE ON
OR BEFORE 
Jan, Feb, March  
April 30 
April, May, June 
July 31 
July, Aug, Sep 
October 31 
Oct, Nov, Dec  
January 31 
 
If a due date falls on a Saturday, Sunday or legal holiday, the report will become due on the next business day. Employers are required to report wages for the quarter in which the wages are paid. Conversely, credit weeks are reported for the quarter in which they are earned. A credit week is any calendar week in which the employee earned $50 or more in covered employment, regardless of when that week was paid.
 
The Office of UC Tax Services will mail quarterly reporting Forms UC-2/2B and UC-2A to employers near the end of each calendar quarter. The employer is responsible for completing and filing reports and remitting payment, even if forms are not received. If reporting forms are not received, the employer should immediately contact the nearest Field Accounting Service office or the Status Determination Unit. Out-of-state employers should contact the Out-of-State Office. To find the nearest Field Accounting Service office, refer to Appendix C or visit our website at www.dli.state.pa.us, and click on the state map to indicate your local area, select the county, scroll down to “UC Employer Tax Services.”

FILING REPORTS BY INTERNET

Employers can file their UC reports online and can pay electronically. Visit Pennsylvania’s business tax site at www.etides.state.pa.us for more information.

REPORTING WAGE DATA BY MAGNETIC MEDIA

Original information contained in this section is now outdated and has been removed. The pamphlet is in the process of being revised. If you have questions on filing please contact the UC Employer Contact Center at 866-403-6163, or within the Harrisburg area at 717-787-7679 between the hours of 8:00 a.m. to 4:30 p.m., Eastern Time.

HOW TO MAKE WAGE CORRECTIONS TO A PA UC ACCOUNT

The Pennsylvania Unemployment Compensation Correction Report (Form UC-2X) is prepared by an employer and/or their representative to make corrections to their account for previously reported wages and/or payments.
 
The Corrected Pennsylvania Gross Wages Paid to Employees report (Form UC-2AX) is prepared by an employer and/or their representative to make corrections to previously reported employee gross wages.
 
A separate UC-2X and UC-2AX is required for each quarter.

THE PENALTY FOR FILING LATE REPORTS

A penalty will be assessed against any employer who fails to submit a quarterly contribution report when it is due. The penalty is 10 percent of the total contribution due for a quarter, not less than $25 or more than $250 per quarter or infraction.

THE INTEREST RATE FOR LATE PAYMENT

Delinquent contributions are subject to an interest charge as provided under Section 308 of the UC Law (43 P.S. §788) per month, or fraction of a month, from the date that they become due until paid. This includes any portion of the month in which payment is made. The rate of interest is determined annually under Section 806 of the fiscal code (72 P.S. §806) unless it is less than the 9% minimum established by Act 5 of 2005..

THE PENALTY FOR DISHONORED CHECKS

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

THE PENALTY FOR NOT SUBMITTING REQUESTED REGISTRATION REPORTS

A penalty of no greater than $10,000 will be assessed, per quarter or infraction, against any employer who fails to submit any part of a registration report when it is requested.

THE EMPLOYEE’S CONTRIBUTION

Regardless of whether an employer pays contributions or elects to reimburse the UC Fund for benefit payments, all employers are required to withhold employee contributions, for applicable years, at the time wages are paid. Whether or not employee contributions are payable, the employee contribution rate is determined annually according to a formula contained in the trigger mechanism of the UC Law.
 
These monies are a trust fund obligation and must be remitted to the Department of Labor and Industry with quarterly contribution reports. Failure to withhold employee contributions and to promptly remit such contributions withheld in trust to the UC Fund can result in criminal prosecution of the employer and/or personal liability, including the filing of liens against the employer and officers and agents of the employer.
 
Employee contributions are based on an individual’s total (gross) wages. The $8,000 contributory wage ceiling does not apply to employee contributions. Employee contributions are not credited to an employer’s reserve account, nor are they considered being “contributions” for Federal certification purposes under the Federal Unemployment Tax Act (FUTA).

THE EMPLOYER’S CONTRIBUTION

The amount of employer contribution due is based on a specified percentage of taxable wages. Pennsylvania employers pay unemployment contributions on the first $8,000 in wages paid to each employee in a calendar year. Wages include not only salary, commissions, bonuses and tips, but also sick or accident disability payments (except workers’ compensation payments) made by an employer or third party (insurance company) and certain fringe benefits. The cash value of payment made in a medium other than cash, such as lodgings, meals, etc., is also considered wages.
 
Nonprofit organizations exempt under Section 501(c)(3) of the Internal Revenue Code (but not exempt under the UC Law) that elect to reimburse the UC Fund for benefits paid to former employees are billed monthly by invoice for the benefits allocated to their account. Political subdivisions are billed quarterly.

RATES

HOW EMPLOYERS ARE NOTIFIED OF THEIR RATE EACH YEAR

Each year, all factors are examined and analyzed to determine each individual employer’s contribution rate. A Contribution Rate Notice (Form UC-657) showing the rate effective for the following year is mailed to each employer by December 31. This percentage is to be applied to taxable wages paid (up to $8,000 for each employee) to determine the amount of employer contributions due.
 
This rate notice serves to notify employers of their contribution rate and explains each of the factors comprising the total rate. An employer may appeal a contribution rate (except for the State Adjustment Factor, Interest Factor, Surcharge Adjustment and Additional Contributions component).

RATES ASSIGNED TO NEW EMPLOYERS

Unless subject to a delinquent contribution rate, newly liable employers are assigned a new employer rate that is multiplied by $8,000 taxable wages paid to each employee for the calendar year. The rate new employers are assigned is effective for approximately two years. After two years, the employer may have sufficient experience to be entitled to a calculated rate.

WHEN STANDARD RATES ARE ASSIGNED

Contributory employers who have a sporadic employment history may be assigned a standard contribution rate. Examples:
  • A standard rate would be assigned to an employer who files “none” reports (no covered wages) during each quarter of one of the last four 12-month periods ending on June 30 of the preceding year, because the employer would not have sufficient employment experience upon which to base a calculated rate.
     
  • A standard rate would be assigned to an employer whose account is deleted and less than five years later the employer provided employment again. The employer would be assigned a standard rate based on the balance in the reserve account at the time the account was deleted.
One standard rate is assigned to employers with zero or positive reserve account balances, while a higher standard rate is assigned to employers with negative reserve account balances. The additional contributions component and interest factor are added to the standard rates in accordance with the UC Law.

EXPERIENCE RATES

After an employer has provided covered employment and paid wages for approximately two years, the employer may then be eligible for an experience based calculated rate. An experience rating system allows for variations in the contribution rates assigned to individual employers through the assessment of each employer’s unemployment risk. The Office of UC Tax Services reviews an employer’s history of unemployment and calculates a rate each calendar year based on the employment experience through June 30 of the preceding year. Employers with high rates of unemployment can expect higher contribution rates, while employers showing a stable employment history can expect to receive reduced rates.
 
An employer’s experience based contribution rate has six components:
  • Reserve Ratio Factor
  • Benefit Ratio Factor
  • State Adjustment Factor
  • Surcharge Adjustment
  • Additional Contribution
  • Interest Factor
The Contribution Rate Notice (Form UC-657) is mailed to employers prior to the first of each calendar year and shows the rate effective for the upcoming year.

Reserve Ratio Factor

An employer’s reserve ratio is a lifetime measure of the employer’s risk with unemployment. The ratio is determined by dividing the balance in the employer’s reserve account (i.e., the lifetime UC contributions paid by the employer, including voluntary contributions, minus the lifetime benefits charged against the employer’s account) by the employer’s average taxable payroll for the three 12-month periods ending on the computation date. (The computation date is June 30 preceding the year for which the rate is being calculated.) This ratio (percentage) is then cross-referenced to the applicable table in the UC Law, which indicates the employer’s Reserve Ratio Factor (see Reserve Ratio Factor Table in Appendix G). The Reserve Ratio Factor is part of the experience rate for covered employers. This factor ranges from 0% to 2.7%. The employer’s Reserve Ratio Factor is identified in block “K” of the Contribution Rate Notice (Form UC-657). In determining experience rates, the UC Law places employers into particular groups. These groups are based on the length of time that an employer paid contributions.
 
Group 1: An employer who paid contributions for at least one quarter during each of the two 12-month periods ending on the computation date (June 30) qualifies as a Group 1 employer. A Group 1 employer’s Reserve Ratio Factor is equal to one-third of the Group 3 rate (see Appendix G).
 
Group 2: If an employer paid contributions for at least one quarter in each of the three 12-month periods ending on the computation date (June 30), the employer will be assigned to Group 2. An employer assigned to Group 2 has a Reserve Ratio Factor equal to two-thirds of the Group 3 rate (see Appendix G).
 
Group 3: An employer who paid contributions for one or more quarters in each of the four 12-month periods ending on the computation date (June 30) is classified as a Group 3 employer. (A Group 3 employer’s Reserve Ratio Factor is shown in Appendix G).
 
Note: An employer who has sufficient employer experience to be classified in Group 3 cannot be classified in either Group 1 or Group 2, nor can an employer who has sufficient employer experience to be classified in Group 2 be classified in Group 1.

Benefit Ratio Factor

The Benefit Ratio Factor is a short-term comparison of the employer’s taxable payroll and UC benefit charges. This factor is determined by dividing the employer’s average benefit costs for the three 12-month periods ending on the computation date by the employer’s average payroll for the same three periods. The Benefit Ratio Factor ranges from 0% to 5%. This factor is identified in block “L” of the Contribution Rate Notice (Form UC-657).
 
Note: Compute to a tenth of a percentage, with fractional parts rounded to the nearest tenth. If the computed factor is greater than 5% (.05), then decrease the factor to 5%.

State Adjustment Factor

The State Adjustment Factor finances benefit costs that are paid out of the UC Fund, but which are not charged to any specific employer account. This factor ranges from 0% to 1.5%. The State Adjustment Factor is the same for all experience rated contributory employers and is not subject to appeal. The State Adjustment Factor is identified in block “M” on the Contribution Rate Notice (Form UC-657).

Surcharge Adjustment *

This component of the experience rate is the same for all employers and is not subject to appeal. The surcharge is factored into the contribution rate on contributions payable by multiplying the basic rate (block “N”) on the Contribution Rate Notice (Form UC-657) by the surcharge. The result of the computation is the Surcharge Adjustment (block “P”).

Additional Contributions *

The Additional Contributions rate is the same for all (except those subject to newly liable contribution rates) contributory employers. The Additional Contributions rate component is identified in block “Q” on the Contribution Rate Notice (Form UC-657).
 
*Refer to the following section “Solvency Trigger”and Appendix H for further explanation.

Interest Factor

If the UC Fund balance is depleted, the Commonwealth can borrow money from the federal government to enable it to continue to pay benefits to unemployed workers. The monies borrowed are subject to an annual interest charge. Federal law prohibits the use of state UC Fund monies to pay the annual interest charge; therefore, a separate contribution (Interest Factor) was created to generate the necessary revenues to satisfy interest payments on outstanding loans.
 
The Interest Factor is the same for all (except those employers subject to newly liable contribution rates) contributory employers and is not subject to appeal. The Interest Factor is not applicable for all years. Payments attributable to this Interest Factor, like employee contributions, are not credited to an employer’s reserve account. Such amounts are not credited to the experience record or used for future rate computation purposes. In addition, the Interest Factor is not considered to be a “contribution” for federal certification purposes under the provisions of the Federal Unemployment Tax Act (FUTA).

SOLVENCY TRIGGER

As part of the 1988 Amendments, various solvency provisions were added to the UC Law. These provisions increase contribution revenues, decrease benefit payments, or both, to ensure that sufficient monies are available to meet benefit costs.
 
These solvency measures trigger on and off, depending on the “trigger percentage.” This percentage is determined by dividing the UC Fund balance as of the computation date (June 30) by the average benefit costs for the three 12-month periods ending on that date.
 
On July 1 of every year, the Department of Labor and Industry will calculate the trigger percentage. This percentage will determine the adjustment to be made to contribution rates and benefits applicable for the following calendar year.
 
The trigger determination is a solvency measure that does not affect the employer’s contribution rate. The two solvency measures that affect an employer’s contribution rate are the surcharge adjustment and additional contributions.

RATES ASSIGNED TO DELINQUENT EMPLOYERS

Employers who, as of the computation date, fail to file required registration reports, quarterly tax reports or pay contributions, interest or penalties due through the second quarter of the prior year are assigned a delinquency contribution rate, which is 3% higher than the rate that they would otherwise be assigned.

HOW TO APPEAL TAX RATES

Each employer is mailed an annual Contribution Rate Notice (Form UC-657) by the Office of UC Tax Services. This rate notice provides an employer with the UC tax rate for the calendar year. The rate notice includes information on how the rate was determined. If an employer disagrees with their rate notice, they must first appeal that notice to the Office of UC Tax Services by filing a rate appeal within 90 days from the date of the rate notice.
 
The Office of UC Tax Services will review the appeal and send the employer a letter either granting or denying the appeal. If the employer disagrees with the bureau’s decision, they have 30 days to appeal to the Tax Review Office. The appeal letter must contain specific factual statements showing the nature of the appeal and the basis for disagreement. The employer’s appeal letter should also include the business name, address, UC tax account number and the signature of an employer’s authorized representative.
 
If a hearing is scheduled, the Tax Review Office will send a “Notice of Hearing” to the employer and the Office of UC Tax Services approximately six weeks before the hearing date. The purpose of the hearing, where testimony is taken under oath and tape-recorded, is to gather all facts related to the appeal. This hearing is very important because this will be the only opportunity for the employer to present evidence for the record.
 
At the hearing, an employer has the right to:
  • be represented at their own expense by an attorney, accountant or other advisor;
  • present testimony and other relevant evidence; and
  • question opposing parties and witnesses.
Witnesses should have firsthand knowledge about the facts that will be the subject of their testimony.

DEBIT RESERVE BALANCE ADJUSTMENT

An employer with a debit reserve account balance may submit a letter requesting that the reserve balance be adjusted to a negative balance equal to 20 percent of the average annual taxable payroll. If an employer elects to do this and the election is approved by the Office of UC Tax Services, the maximum experience rate will be assigned for the current and the following two calendar years. The employer letter must be submitted between January 1 and April 30 and shall not be revocable for any cause after 10 days from the date of the letter. The reserve balance will be adjusted as of June 30 of the preceding year. A letter requesting a debit reserve balance adjustment should be mailed to the Department of Labor and Industry, Office of UC Tax Services, Tax Accounting Division, Labor and Industry Building, 651 Boas Street, Harrisburg, PA 17121.

VOLUNTARY CONTRIBUTIONS

For an experience rated employer, a Voluntary Contribution can be made to the UC Fund in order to improve their reserve balances, and thereby reduce the Reserve Ratio Factor of an employer’s Tax Rate. The Voluntary Contribution is applied directly to an employer’s Reserve Account Balance and cannot be applied towards contributions due. A relatively small Voluntary Contribution to an employer’s UC account may cause their overall UC tax bill to go down significantly.
 
A Voluntary Contribution must be made within 30 days from the date of the Contribution Rate Notice (Form UC-657), but in no case later than 120 calendar days from the beginning of the calendar year, whichever is sooner. The Voluntary Contribution shall not be revocable for any cause, and is not subject to refund. A letter and accompanying Voluntary Contribution should be mailed to the Department of Labor and Industry, Office of UC Tax Services, Tax Accounting Division, Labor and Industry Building, 651 Boas Street, Harrisburg, PA 17121.

EMPLOYER AUDITS

Periodically, an employer may be contacted by the Department of Labor and Industry to schedule an audit. The purpose of the audit is to verify the accuracy of reports filed by the employer and to ensure the proper classification of employees. The auditor will coordinate a visit to the employer’s place of business or to the location of the employer’s records. If the auditor discovers additional tax liability and the employer disagrees with the auditor’s findings, the employer has the right to appeal the determination through the assessment process.
 
An assessment is a determination by the Office of UC Tax Services, that an entity is liable for UC taxes, interest and penalties due for employment and wages covered under the UC Law. When an employer and the bureau are unable to agree on a UC tax liability issue and the employer declines to sign reports, the bureau will issue a certified letter to that employer containing a “Notice of Assessment” and a “Petition for Reassessment” form. The assessment contained in this notice is final, unless within 15 days of receipt of the notice the employer completes and files a “Petition for Reassessment” form with the Tax Review Office. This petition is the method of appealing an assessment. The employer’s petition must contain specific and detailed factual statements showing the reasons the employer feels the assessment is erroneous and must be signed by the employer or their authorized representative.
 
Approximately two weeks after the Tax Review Office receives a “Petition for Reassessment”, the employer should receive an acknowledgement letter. If a hearing is scheduled, the Presiding Officer will send a “Notice of Hearing” to the employer and the Office of UC Tax Services approximately six weeks before the hearing date. The purpose of the hearing, where testimony is taken under oath and tape recorded, is to gather all facts related to the appeal. This hearing is very important because this will be the only opportunity for both sides to present evidence for the record.
 
At the hearing an employer has the right to:
  • be represented at their own expense by an attorney, accountant or other advisor;
  • present testimony and other relevant evidence; and
  • question opposing parties and witnesses.
Witnesses should have firsthand knowledge about the facts that will be the subject of their testimony.

ASSISTANCE AND INFORMATION

Information regarding the contribution or coverage provisions of the UC Law can be provided by the nearest Field Accounting Service office listed in Appendix C, or write to:
Office of UC Tax Services (OUCTS)
Labor & Industry Building
651 Boas Street
Harrisburg, PA 17121-0001
UC Tax Information Line (717) 787-7679 or Toll-free 1-866-403-6163
Out-of-state employers should address correspondence to:
Status Determinations Unit
P.O. Box 60849
Harrisburg, PA 17106-0849
Telephone (717) 787-7613
Inquiries regarding benefit claims or benefit appeals should be directed to a UC Service Center or, for established claims, the office handling the claim. General questions concerning:
  • an employee’s eligibility to receive UC benefits and its affect on an employer’s reserve account;
  • under what circumstances relief from charges may be granted; and
  • determinations, decisions and/or appeals relating to relief from charges,
should be directed to:
UC Adjudication Services
601 Labor & Industry Building
651 Boas Street
Harrisburg, PA 17121-0001
Telephone (717) 787-5488
Employers requesting information for a specific employee(s) regarding:
  • how their reserve account is charged;
  • benefit charges/credits to their reserve account contained on Form UC-640, Monthly Notice of Compensation Charged;
  • protests to benefit charges filed with the bureau via Form UC-44FR, Request for Relief from Charges, or filed by letter;
  • credits to their reserve account due to 1) a subsequent approval of relief from charges or 2) a claimant’s ineligibility for UC and subsequent overpayment;
  • how to request relief from charges; and
  • time limits for filing a request for relief from charges,
should be directed to:
Employer Services
P.O. Box 67504
Harrisburg, PA 17106-7504
Telephone (717) 787-4677
Employers interested in CareerLink programs and services should contact the nearest CareerLink listed in a local telephone directory, or visit the Pennsylvania CareerLink website at https://www.cwds.state.pa.us.
 
To report unemployment compensation fraud, phone the toll-free PA UC Fraud Hotline, 1-800-692-7496.

DISCRIMINATION PROHIBITED

The Department of Labor and Industry is prohibited from discriminating on the grounds of race, color, religion, sex, national origin, age, disability, political affiliation or belief, and, for beneficiaries only, citizenship or participation in programs funded under Title I of the Workforce Investment Act (WIA) of 1998, in admission or access to, opportunity or treatment in, or employment in the administration of or in connection with, any WIA Title I program of activity. A complaint may be filed directly with the Director, Civil Rights Center (CRC), US Department of Labor, 200 Constitution Avenue N.W., Room N-4123, Washington, DC 20210.
 
Anyone who elects to file a complaint with the Office of Equal Opportunity (OEO) must wait until the OEO issues a decision or until 60 days have passed, whichever is sooner, before filing with the CRC. If the OEO has not provided written decision within 60 days of the filing of the complaint, the complainant need not wait for a decision to be issued, but may file a complaint with the CRC within 30 days of the expiration of the 60-day period. If they are dissatisfied with the OEO’s resolution of their complaint, they may file a complaint with the CRC. Such complaint must be filed within 30 days of the date they received notice of the OEO’s proposed resolution.
 
The OEO cannot provide information about the UC program or any UC claim. Any questions regarding civil rights or the filing of a discrimination complaint should be directed to the Department of Labor and Industry, Office of Equal Opportunity, Room 514 Labor and Industry Building, Seventh and Forster Streets, Harrisburg, PA 17120, or call (717) 787-1182 or 1-800-622-5422. Any questions concerning the UC program should be directed to the UC Service Center, as listed in Appendix D, or Pennsylvania Teleclaims (PAT). The complete list of PAT telephone numbers is available at www.dli.state.pa.us, select “Online Services,” then “Filing Biweekly Claims for UC Benefits.”

APPENDIX A

Office of Unemployment Compensation Tax Services
FIELD ACCOUNTING SERVICE REGIONAL OFFICES
 
OFFICE
ADDRESS
PHONE NUMBER
Philadelphia  444 N. 3rd Street, 3rd Floor 
Philadelphia, PA 19123-4190 
(215) 560-3361
Norristown  1885 New Hope Street
Norristown, PA 19401-3146 
(610) 270-3445
Nanticoke  40 E. Main Street
Nanticoke, PA 18634-1602 
(570) 740-2455 
Harrisburg  Room 313, OLCAM Building 
1171 S. Cameron Street
Harrisburg, PA 17104-2592 
(717) 787-5795 
Pittsburgh  933 Penn Avenue, 2nd Floor
Pittsburgh, PA 15222-3815 
(412) 565-2395 
Erie  1309 French Street 
Erie, PA 16501-1999 
(814) 871-4381  Ext 300

APPENDIX B

Office of Unemployment Compensation Tax Services
BANKRUPTCY AND COMPLIANCE UNITS
 
OFFICE
ADDRESS
PHONE NUMBER
Philadelphia  444 N. 3rd Street, Suite 3B
Philadelphia, PA 19123-4190 
(215) 560-2020 
Reading  625 Cherry Street, Room 203
Reading, PA 19602-1152 
(610) 378-4511 
Nanticoke  40 E. Main Street
Nanticoke, PA 18634-1602 
(570) 740-2450 
Harrisburg  Room 312, OLCAM Building
1171 S. Cameron Street
Harrisburg, PA 17104-2513 
(717) 772-0636 
Pittsburgh  933 Penn Avenue, 2nd Floor
Pittsburgh, PA 15222-3815 
(412) 565-3632 

APPENDIX C

Office of Unemployment Compensation Tax Services
FIELD ACCOUNTING SERVICE OFFICES
 
UC Tax Information Line: (717) 787-7679 or Toll-free 1-866-403-6163
 
IF THE FIRST TWO
DIGITS OF YOUR
ACCOUNT NUMBER ARE:
YOUR LOCAL FAS OFFICE
ADDRESS IS:
PHONE NUMBER
39 (Lehigh) 
48 (Northampton) 
1 S. 2nd Street, Suite 400
Allentown, PA 18102-4901
(610) 821-6559 
05 (Bedford)  
07 (Blair) 
14 (Centre)
31 (Huntingdon) 
3303 Pleasant Valley Blvd.
Altoona, PA 16602-4311
(814) 946-6991 
04 (Beaver) 
37 (Lawrence) 
2103 Ninth Avenue
Beaver Falls, PA 15010-3957
(724) 846-8803 
09 (Bucks)  1250 New Rodgers Road
Bristol, PA 19007-2591  
(215) 781-3217 North
(215) 781-3217 South
21 (Cumberland) 1 Alexandra Court
Carlisle, PA 17013-7667  
(717) 249-8211 or
(717) 697-1203
28 (Franklin)
29 (Fulton) 
600 Norland Avenue, Suite 7
Chambersburg PA 17201-4205
(717) 264-7192
23 (Delaware)  2nd Floor, Suite D
701 Crosby Street
Chester, PA 19013-6089 
(610) 447-3290 
12 (Cameron)  
17 (Clearfield)
24 (Elk) 
27 (Forest)
33 (Jefferson)
42 (McKean)
62 (Warren) 
501 E. Market Street, Suite 6
Clearfield, PA 16830-2436
(814) 765-0572
20 (Crawford) 
25 (Erie) 
1309 French Street
Erie, PA 16501-1999
(814) 871-4381
65 (Westmoreland)  593 Sells Lane 
Greensburg, PA 15601-4458  
(724) 832-5275
22 (Dauphin) 
34 (Juniata)
38 (Lebanon) 
44 (Mifflin)
50 (Perry) 
1171 S. Cameron Street
Room 311
Harrisburg, PA 17104-2591
(717) 787-1700 
03 (Armstrong) 
11 (Cambria) 
32 (Indiana)
56 (Somerset) 
200 Lincoln Street
Johnstown, PA 15901-1592
(814) 533-2371 
36 (Lancaster)  1016 N. Charlotte Street
Suite 109
Lancaster, PA 17603-2764  
(717) 299-7606
 
15 (Chester)  Century Plaza, 2nd Floor 
72 Lancaster Avenue
Malvern, PA 19355-2160 
(610) 647-3799 
10 (Butler) 
16 (Clarion) 
43 (Mercer)
61 (Venango) 
8149 Sharon-Mercer Road
Suite 2A, Building 2
Mercer, PA 16137-3139
(724) 662-4007 
13 (Carbon) 
40 (Luzerne) 
57 (Sullivan) 
40 E. Main Street
Nanticoke, PA 18634-1692 
(570) 740-2440 
46 and 86 (Montgomery)  1885 New Hope St.
Norristown, PA 19401-3146  
(610) 270-1316 East
(610) 270-3450 West
51, 71 and 72 (Philadelphia) 444 N. 3rd Street, Suite 3B 
Philadelphia, PA 19123-4190  
(215) 560-1828 or
(215) 560-3136
02, 81 and 82 (Allegheny)  933 Penn Avenue, 2nd Floor
Pittsburgh, PA 15222-3815 
(412) 565-2400
06 (Berks)  625 Cherry Street, Room 250
Reading, PA 19602-1184 
(610) 378-4395
(610) 378-4511
08 (Bradford) 
35 (Lackawanna) 
58 (Susquehanna)
64 (Wayne)
66 (Wyoming) 
135 Franklin Avenue
Scranton, PA 18503-1935
(570) 963-4686
19 (Columbia) 
47 (Montour) 
49 (Northumberland) 
54 (Schuylkill)
55 (Snyder)
60 (Union) 
2 East Arch Street
P. O. Box 279
Shamokin, PA 17872-0279
(570) 644-3415
45 (Monroe)
52 (Pike)
Rt. 611, Merchants Plaza
P.O. Box 789
Tannersville, PA 18372-0789 
(570) 620-2870 
26 (Fayette)
30 (Greene)
140 North Beeson Avenue 
Suite 403
Uniontown, PA 15401-2937 
(724) 439-7230 
63 (Washington)  Millcraft Center, Suite 120UL 
90 W. Chestnut Street
Washington, PA 15301-4524 
(724) 223-4530 
18 (Clinton)  
41 (Lycoming) 
53 (Potter)
59 (Tioga) 
208 W. 3rd Street, Suite 301
Williamsport, PA 17701-6477
(570) 327-3525 
01 (Adams) 
67 (York)
841 Vogelsong Road
York, PA 17404-0868
(717) 767-7620 
98 and 99 (Outside 
of Pennsylvania)
Room 703, L&I Building
7th & Forster Streets
Harrisburg, PA 17121-0001
(717) 787-5939 

APPENDIX D

UNEMPLOYMENT COMPENSATION SERVICE CENTERS
 
A total of eight call centers have been established to serve all Pennsylvanians. Claimant services are provided through the Internet or by UC Service Centers through a toll-free number at 1-888-313-7284. TTY service is provided for the deaf and hard of hearing at 1-888-334-4046.
 
Information on UC separation and eligibility issues is provided through a special employer services toll-free telephone number at 1-866-223-4718.
 
OFFICE
ADDRESS
FAX
NUMBER 
Allentown UC Service Center  160 W. Hamilton Street 
Suite 500
Allentown, PA 18101-1994
(610) 821-6281
Altoona UC Service Center   1101 Green Avenue 
Altoona, PA 16601-3483 
(814) 941-6801
Duquesne UC Service Center 14 N. Linden Street 
Duquesne, PA 15110-1067
(412) 267-1475
Erie UC Service Center   1316 State Street 
Erie, PA 16501-1978 
(814) 871-4863
Indiana UC Service Center 630 Kolter Drive 
Indiana, PA 15701-3570
(724) 599-1068
Lancaster UC Service Center 36 East Grant Street 
Lancaster, PA 17602-2831
(717) 299-7557
Philadelphia UC Service Center 2901 Grant Avenue 
Philadelphia, PA 19114-1069
(215) 560-6981
Scranton UC Service Center  30 Stauffer Industrial Park 
Taylor, PA 18517-9625 
(570) 562-4872

APPENDIX E

BUREAU OF UNEMPLOYMENT COMPENSATION
BENEFITS AND ALLOWANCES
 
OFFICE
ADDRESS
PHONE
NUMBER
Claims Information 612 L & I Building 
651 Boas Street
Harrisburg, PA 17121-0001 
(717) 783-3140
Employers’ Charge Section P. O. Box 67504
Harrisburg, PA 17106-7504
(717) 787-4677
Wage Records Section 510 L & I Building 
651 Boas Street
Harrisburg, PA 17121-0001
(717) 783-3829

APPENDIX F

ADDITIONAL CONTACTS
 
OFFICE
ADDRESS
PHONE
NUMBER
Electronic Media 3rd Floor Main, L&I Building
651 Boas Street
Harrisburg, PA 17121-0001
(717) 783-5802
Status Determination Unit P.O. Box 60849
Harrisburg, PA 17106-0849
(717) 787-7613
PA Relay Center (Hearing Impaired)  
1-800-654-5988
Then state the
TTY number you
wish to call
Commonwealth of PA Website www.pa.gov
Pennsylvania Open for Business   www.paopenforbusiness.state.pa.us
Department of Labor & Industry Website www.dli.state.pa.us
CareerLink Website https://www.cwds.state.pa.us

APPENDIX G

RESERVE RATIO FACTOR TABLE
 
 
RESERVE RATIO FACTOR (ITEM K)
EMPLOYER’S RESERVE ACCOUNT AS A
PERCENTAGE OF TAXABLE WAGES (ITEM J)
GROUP 1
(ITEM U) (1/3 OF GROUP 3 RATE)*
GROUP 2
(ITEM U) (2/3 OF GROUP 3
 RATE)*
GROUP 3
(ITEM U)
Greater than 25% 
0.0% (.000)
0.0% (.000)
0.0% (.000)
Greater than or equal to 21% but less than 25%
0.1% (.001)
0.2% (.002)
0.3% (.003)
Greater than or equal to 18% but less than 21%
0.2% (.002)
0.3% (.003)
0.4% (.004)
Greater than or equal to 15% but less than 18%
0.2% (.002)
0.4% (.004)
0.5% (.005)
Greater than or equal to 12% but less than 15%
0.2% (.002)
0.4% (.004)
0.6% (.006)
Greater than or equal to 9% but less than 12%
0.3% (.003)
0.5% (.005)
0.7% (.007)
Greater than or equal to 7% but less than 9%
0.3% (.003)
0.6% (.006)
0.8% (.008)
Greater than or equal to 5% but less than 7%
0.3% (.003)
0.6% (.006)
0.9% (.009)
Greater than or equal to 3% but less than 5%
0.4% (.004)
0.7% (.007)
1.0% (.010)
Greater than or equal to 1% but less than 3%
0.4% (.004)
0.8% (.008)
1.1% (.011)
Greater than or equal to 0% but less than 1%
0.4% (.004)
0.8% (.008)
1.2% (.012)
Less than 0% but greater than – 1% 
0.5% (.005)
0.9% (.009)
1.3% (.013)
Less than or equal to – 1% but greater than – 2%
0.5% (.005)
1.0% (.010)
1.4% (.014)
Less than or equal to – 2% but greater than – 3%
0.5% (.005)
1.0% (.010)
1.5% (.015)
Less than or equal to – 3% but greater than – 4%
0.6% (.006)
1.1% (.011)
1.6% (.016)
Less than or equal to – 4% but greater than – 5%
0.6% (.006)
1.2% (.012)
1.7% (.017)
Less than or equal to – 5% but greater than – 6%
0.6% (.006)
1.2% (.012)
1.8% (.018)
Less than or equal to – 6% but greater than – 7%
0.7% (.007)
1.3% (.013)
1.9% (.019)
Less than or equal to – 7% but greater than – 8%
0.7% (.007)
1.4% (.014)
2.0% (.020)
Less than or equal to – 8% but greater than – 9%
0.7% (.007)
1.4% (.014)
2.1% (.021)
Less than or equal to – 9% but greater than – 10%
0.8% (.008)
1.5% (.015)
2.2% (.022)
Less than or equal to – 10% but greater than – 11%
0.8% (.008)
1.6% (.016)
2.3% (.023)
Less than or equal to – 11% but greater than – 12%
0.8% (.008)
1.6% (.016)
2.4% (.024)
Less than or equal to – 12% but greater than – 16%
0.9% (.009)
1.7% (.017)
2.5% (.025)
Less than or equal to – 16% but greater than – 20%
0.9% (.009)
1.8% (.018)
2.6% (.026)
Less than or equal to – 20% or lower 
0.9% (.009)
1.8% (.018)
2.7% (.027)
 
*If the reduced reserve ratio for group 1 and 2 employers was not a multiple of one-tenth of one per centum (0.1%), it has been rounded to the next higher multiple of one-tenth of one per centum (0.1%), as required by UC Law.

APPENDIX H

SUMMARY OF SOLVENCY TRIGGER DETERMINATION 2003 THROUGH 2007
(Section 301.7) a
 
TRIGGER PERCENT
SURCHARGE SECTION 301.5
CONTRIBUTIONS b
BY EMPLOYEES SECTION301.4
ADDITIONAL
CONTRIBUTIONS c
SECTION 301.2
REDUCTION d
IN WEEKLY
BENEFIT RATE SECTION 404(e)(4) 
TRANSFER e
UC TRIGGER
RESERVE
ACCOUNT BALANCE
TO UC TRUST FUND
150% or more
-1.3%
NONE
NONE
NO
NO
125% but less
than 150%
NONE
NONE
NONE
NO
NO
110% but less
than 125%
3.6%
0.02%
NONE
NO
NO
95% but less than 110%
7.2%
0.04%
NONE
NO
NO
75% but less than 95%
7.2%
0.07%
0.20%
NO
NO
50% but less than 75%
7.2%
0.09%
0.40%
NO
NO
25% but less than 50%
7.2%
0.09%
0.60%
2.3%
NO
Less than 25%
7.2%
0.09%
0.60%
2.3%
YES
 
a  Solvency measures for 2003–2007 were determined based on contribution and benefit activity for
calendar year 2001.
 
b  Assessed on all employee gross wages for a calendar year.
 
c  Added on to an employer’s assigned rate and excludes new and reimbursable employers. The measure is not subject to the solvency surcharge on contributions due.
 
d  Transfer UC Trigger Reserve Account Balance (if any) to UC Trust Fund.
 
UCP-36 REV 3-06
(Web revision 2-08)
 
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