File and Pay UC Taxes
Employers covered by the PA UC Law are required to file reports and remit contributions on a quarterly basis.
Employers having more than one place of business in Pennsylvania must file a consolidated wage and contribution report covering all places of business.
A report must be filed even though there has been no employment and no wages have been paid during a calendar quarter.
Employers have the option of filing paper reports or reporting electronically via UCMS.
All employers must keep clear, accurate and complete employment and payroll records. All employment and payroll records, as well as other records, such as cash-books, 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 UC Tax Services.
Regardless of any other provisions of the Pennsylvania UC Law, if services and remuneration for services are covered under the Federal Unemployment Tax Act (FUTA), they are automatically covered under the Pennsylvania UC Law.