Link opens the UCP-36 Insert Pennsylvania UC Solvency Tax Information in PDF format UCP-36 Insert Pennsylvania UC Solvency Tax Information

As of July 1, 2009, the solvency trigger percentage was 80%, which means the following U.C. Solvency Measures (pages 15 and 26 of the UCP-36) are in effect for 2010:
  1. Surcharge is a positive 5.8%.
  2. Additional Contributions Tax is 0.65%.
  3. Employee Withholding Tax is 0.08%.
  4. Claimant Benefit Reduction is 2.3%

SUMMARY OF RATES

1. Range of Experience Rated Employer Rates (pages 13-15)
 
 
2007
2008/2009
2010
 
MINIMUM
MAXIMUM
MINIMUM
MAXIMUM
MINIMUM
MAXIMUM
Reserve Ratio Factor
.000
.027
.000
.027
.000
.027
Benefit Ratio Factor
.000
.050
.000
.050
.000
.050
State Adjustment Factor
+.015
.015
+.015
.015
+.015
.015
Basic Rate
.015
.092
.015
.092
.015
.092
 
Surcharge Adjustment*
+ .0720
+ .0720
+ .0580
+ .0580
+ .0580
+ .0580
Additional Contributions 
.0040
.0040
.0025
.0025
.0065
.0065
Interest Factor   
+ .0000
.0000
+ .0000
.0000
+ .0000
.0000
 
TOTAL RATE
.020080
or 2.0080%
.102624
or 10.2624%
.018370 
or 1.8370%
.099836
or 9.9836%
.022370
or 2.2370%
.103836
or 10.3836%
 
 
2007
2008/2009
2010
2. Newly Liable Employer/Non-Construction (page 13)
 3.7520%
 3.7030%
 3.7030%
3. Newly Liable Employer/Construction (page 13) 
10.3984%
10.2626%
10.2626%
4. Standard Rates:
    Positive Reserve Account Balance (page 13)
   6.1888%
5.9632%
 6.3632%
    Negative Reserve Account Balance (page 13)
10.2624%
9.9836%
10.3836%
    Delinquency Rate (page 15)
assigned rate
plus 3%
assigned rate
plus 3%
assigned rate
plus 3%
 
* The surcharge adjustment is factored into the contribution rate by multiplying the basic rate on the Contribution Rate Notice (Forms UC-657 and UC-657V) by the applicable surcharge (for example .015 x .058 = .000870). The result is the surcharge adjustment which is then added to the basic rate.
 
In addition to the experience rated employer rate information summarized above, employers are required in 2010 to withhold an employee contribution tax of 0.08% (.0008), or 80 cents in tax for each $1,000 earned (page 12).
 
UCP-36 (INSERT) REV 3-10
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