Link opens the oit-14 in PDF format ICESA Format Electronic Media Reporting Handbook

Software Specifications and Edits for Quarterly
Unemployment Insurance Wage Reporting

PENNSYLVANIA SPECIFICATIONS
  • Pennsylvania will accept the ICESA format on CD-R, DVD, 3 1/2 inch diskette, and 3480 or 3490 tape cartridges. Refer to Appendix F for instructions specific to PC reporting.
     
  • If reporting on 3480 or 3490 tape cartridge, enter the name of the individual in the organization to whom the tape cartridge should be returned in positions 97-146 of the B record.
     
  • Format the Pennsylvania UC Employer Account Number (positions 173-187 of the E record and 147-161 of the S record) as described in Appendix E.
     
  • If you are an approved plant reporting employer, enter the two position Plant Number in positions 209-210 of the E record as described in Appendix E.
     
  • Enter the number of weeks in the reporting period in which $100.00 or more was earned, regardless of when paid, in positions 130-131 of the S record.
     
  • Do not make adjustments on the current quarterly report for errors made on reports filed for previous quarters. If a prior quarter adjustment is required, call 717-783-8418, contact the nearest office of the Field Accounting Service, or write to the Office of Unemployment Compensation Tax Services, Tax Accounting Division, Department of Labor & Industry, 651 Boas Street, 3rd Floor Main, Harrisburg, PA 17121-0750.
     
  • A waiver can be granted for Pennsylvania electronic media reporting if a waiver has been granted by the IRS for Social Security Reporting or if this requirement poses an undue financial hardship for you. Please send your waiver request, a copy of the IRS approval, or a completed Form OIT-16 to the address listed below.
 
For additional information concerning these specifications, contact:
Office of Information Technology
Electronic Media Unit -- ICESA
Department of Labor & Industry Building
651 Boas Street, 3rd Floor Main
Harrisburg, PA 17121-0750
 
Telephone: 717-783-5802
PENNSYLVANIA REQUIRES THE SUBMITTAL OF A TEST ELECTRONIC MEDIA FILE FOR APPROVAL BEFORE YOU MAY REPORT IN THIS MANNER. PLEASE SEND YOUR TEST FILE WITH FORM OIT-14A, REQUEST FOR ELECTRONIC MEDIA WAGE REPORTING -- ICESA, TO THE ABOVE ADDRESS.

TABLE OF CONTENTS

I. ELECTRONIC MEDIA WAGE REPORTING REQUIREMENTS AND PROCEDURES
 
  Processing Schedule and Employer Retention
  Permission to Use Electronic Media and the Submission of Test Files
  Transmittal Forms
 
II. DATA RECORD DESCRIPTIONS
 
  Authorization Record: Code B
  Employer Record: Code E
  Employee Record: Code S
  Total Record: Code T
 
 
III. MAINFRAME PLATFORM TECHNICAL REQUIREMENTS FOR UNEMPLOYMENT INSURANCE REPORTING
 
  Tape Density
  Internal Labels
  Tapemarks
  Character Sets
  Logical Record Length
  Physical Records
  Blocking Factor
 
 
IV. ELECTRONIC MEDIA RECORD SPECIFICATIONS
 
  Code B - Authorized Record
  Code E - Employer Record
  Code S - Employee Record
  Code T - Total Record
 
 

I. ELECTRONIC MEDIA WAGE REPORTING REQUIREMENTS AND PROCEDURES

This handbook contains the specifications and instructions for reporting unemployment insurance reports on electronic media, i.e., 3480 and E3490 tape cartridges, 3 1/2 inch diskettes, CD-R, and DVD. See Section IV for the format for 3480 and E3490 tape cartridge reporting.

Electronic Media Reporting to State Unemployment Insurance Agencies

Employers who wish to file state unemployment insurance wage data to the state of Pennsylvania on electronic media may use the formats shown in this handbook.

Processing Schedule and Employer Retention

Files having improper format or other technical problems will be delayed or returned to the transmitter along with an explanation of the problems that were encountered.
 
It is recommended that transmitters retain a backup copy of their electronic media file.

Permission to Use Electronic Media and the Submission of Test Files

Pennsylvania requires the completion of an electronic media request form and the submission of a test file.

Transmittal Forms

Pennsylvania requires a paper transmittal form to accompany electronic media files.

Use of Agent

Employers reported by agents are responsible for the accuracy and timeliness of their own reports. If an agent fails to meet the electronic media filing requirements, the employers reported by the agent may be liable for any penalties.
 

II. DATA RECORD DESCRIPTIONS

The following is a description of the data records that are used to create electronic media reports. Use the information provided below as well as the list of technical requirements and specifications in the other sections of this handbook to prepare reports via electronic media.

Transmitter Record: Code A

The Code A record identifies the organization submitting the file.
 
The Code A record must be the first data record on each electronic media file.

Authorization Record: Code B

The Code B record identifies the type of equipment used to generate the file.
 
The Code B record must be the second data record on each file.
 
The Code B record should contain the address where the file can be returned if the state is unable to process it. Address entries should be specific enough to ensure proper delivery and must be made precisely according to the specifications.

Employer Record: Code E

The Code E record identifies an employer whose employee wage and tax information is being reported.
 
Generate a new Code E record each time it is necessary to change the information in any field on this record.

Employee Record: Code S

The Code S record is used to report wage data for an employee.
 
Code S record(s) must follow its associated code E record.
 
Do not generate a Code S record if only blanks would be entered after the record identifier.
  1. Name Formats on the Code S Record
     
    The employee name on the electronic media file must agree with the spelling of the name on the individual's social security card.
     
    Parts of a compound surname must be connected by a hyphen. Single-letter prefixes (e.g., "O", "D") must not be separated from the rest of the surname by a blank, but should be connected by an apostrophe.
     
    Punctuation may be used when appropriate.
     
    Lower case letters are not acceptable on electronic media files.
     
    Do not include any titles in the name. Titles make it difficult to determine an individual's name and may prevent properly crediting earnings data.
     
  2. Money Amounts
     
    All money fields are strictly numeric.
     
    They must include dollars and cents with the decimal point assumed.
     
    Do not use any punctuation in any money field.
NEGATIVE (CREDIT) MONEY AMOUNTS ARE NOT ALLOWED. RIGHT JUSTIFY AND ZERO FILL ALL MONEY FIELDS. IN A MONEY FIELD THAT IS NOT APPLICABLE, ENTER ZEROS.

Total Record: Code T

The Code T record contains the totals for all Code S records reported since the last Code E record.
 
A Code T record must be generated for each Code E record.
 
See the Employee Record (Code S) description for information about reporting money amounts.

Final Record: Code F

The Code F record indicates the end of the file and MUST be the last data record on each file.
 
The Code F record must appear only once on each file, after the last Code T record.
 
 

III. MAINFRAME PLATFORM TECHNICAL REQUIREMENTS FOR UNEMPLOYMENT INSURANCE REPORTING

Basic Requirements

Data should be written in the unpacked mode using 3480 or E3490 tape cartridges.
 
Each file should contain data for only one quarter. A cartridge with multiple quarters will be rejected.

Tape Density

The acceptable recording density for 3480 cartridges is 38,000 BPI (bytes per inch).

Internal Labels

States will accept labeled magnetic tape cartridge files in accordance with the guidelines below. Labels must not contain security encoded bytes. If your system cannot produce labels as described below, send a no-label tape file, i.e., a tape file with data records only.
  1. Tapes with IBM OS/VS STANDARD header and trailer labels are preferred.
     
  2. Transmitters that cannot produce IBM OS/VS internal labels or no-label tapes may use other labels, as described below.
     
  3. Each segment (record) of a set of labels (i.e., VOL1 + HDR1 + HDR2 = a set of header labels) must contain 99 or fewer characters.
     
  4. Header and trailer labels must be written in the same density as the data records.
     
  5. Header labels must precede data and be separated from the data by one (1) tapemark.
     
  6. Trailer labels must follow the data and must be separated from the data by one (1) tapemark.
     
  7. Two (2) tapemarks must follow the trailer labels.

Tapemarks

A tapemark is a one-character physical record. As used on magnetic tape cartridges, it separates data from internal labels and one data file from another data file. It also indicates end-of-reel. The hexadecimal value for a tapemark is 13. The decimal value for a tapemark is 19. The octal value for a tapemark is 23. Never begin a magnetic tape with a tapemark; doing so signals end-of-reel and causes processing to terminate.
 
Separate data from internal labels with ONE (1) tapemark.
 
Indicate end-of-reel with TWO (2) tapemarks, as follows:
  1. If using trailer labels, write end-of-reel tapemarks directly after the trailer labels.
     
  2. If using no-label tape, write end-of-reel tapemarks directly after the last block of data.

Character Sets

Appendix B contains tables of character sets that can be translated. American Standard Code for Information Interchange (ASCII) and Extended Binary Coded Decimal Interchange Code (EBCDIC) will be accepted. Magnetic tape cartridges recorded in EBCDIC is preferred. LOWER CASE LETTERS ARE NOT ACCEPTABLE ON MAGNETIC TAPE.

Logical Record Length

Each record must be a uniform length of 275 (or 276) characters. A 275-character record is preferred. If your system cannot produce an odd number record length, a 276-character record will be accepted. In tape files with a record length of 276, the 276th character must contain a blank which is coded in the same character set as the first 275 characters. For example, if the first 275 characters are coded in or translated to EBCDIC, character 276 must also be coded in or translated to EBCDIC. Logical records MUST NOT be prefixed by record descriptor words or block descriptor words.

Physical Records

Each physical record (a block of logical records) must be a uniform length. The length must be a multiple of the logical record length. Physical records MUST NOT be prefixed by block descriptor words. If a logical record length of 275 is being used, the largest acceptable physical record is 23,375. If a logical record length of 276 is being used, the largest acceptable physical record is 23,460. Any tape containing physical records larger than 23,460 characters in length will be returned unprocessed. Compressed files will not be accepted.

Blocking Factor

The blocking factor on magnetic tape files must not exceed 85. The use of 85 logical records per block on 3480 cartridges is preferred.
 
One logical record per block on tape files from systems that cannot generate the record length of 275 or 276, with the physical record size a multiple of 275 or 276, is required.
 
Example: DECVAX Systems
 
When creating a magnetic tape, choose the option in your system which permits you to designate record length as well as blocksize. Also, be sure to remove line feed, carriage return and all other record delimiters from your records. These characters are often masked. If used in a magnetic tape, these characters create a record length that disagrees with these specifications.

Consolidated Files

Transmitters of unemployment insurance information are urged to minimize the number of files they submit when reporting information for multiple employers or for multiple work sites of a single employer.
 

IV. ELECTRONIC MEDIA RECORD SPECIFICATIONS

ELECTRONIC MEDIA FORMAT FOR QUARTERLY WAGE REPORTING

RECORD NAME:  A  RECORD -- TRANSMITTER RECORD          RECORD LENGTH = 275
 
Some locations/fields in this record are state specific and will be defined by those states as required. Individual states should be contacted for specific information.
 
DATA TYPES: 
A/N = 
N = 
ALPHANUMERIC; LEFT JUSTIFIED AND BLANK FILLED
NUMERIC; RIGHT JUSTIFIED, ZERO FILLED, UNSIGNED. DO NOT
INCLUDE DECIMAL IN FIELDS CONTAINING DOLLARS AND CENTS. 
 
Location
Field Name
Field Length
Type
Description and Remarks
1
Record Identifier
1
A/N
Constant "A."
2-5
Year
4
A/N
Enter year for which this report is being prepared.
6-14
Transmitter's Federal EIN
9
A/N
Transmitter's Federal Employer I D Number. Enter only numeric characters. Omit hyphens, prefixes and suffixes.
15-18
Taxing Entity Code
4
A/N
Constant "UTAX."
19-23
Blank
5
A/N
Enter blanks
24-73
Transmitter Name
50
A/N
Enter the name of the organization submitting the file.
74-113
Transmitter Street Address
40
A/N
Enter the street address of the organization submitting the file.
114-138
Transmitter City
25
A/N
Enter the city of the organization submitting the file.
139-140
Transmitter State 
2
A/N
Enter the standard two character  FIPS postal abbreviation. See Appendix A.
141-153
Blank
13
A/N
Enter blanks.
154-158
Transmitter Zip Code
5
A/N
Enter a valid zip code.
159-163
Transmitter Zip Code Extension
5
A/N
Use this field as necessary for the four digit extension of the zip code. Include hyphen in position 159. If unknown, fill with blanks.
164-193
Transmitter Contact
30
A/N
Title of individual from transmitter organization who is responsible for the accuracy and completeness of the wage report.
194-203
Transmitter Contact
10
A/N
Telephone number at which the Telephone Number transmitter contact can be reached.
204-207
Telephone Extension
4
A/N
Enter transmitter telephone extension or message box.
208-213
Tape Transmitter-Authorization Number
6
A/N
Identifier assigned to the entity transmitting the tape/cartridge.
214
C-3 Data
1
A/N
States requiring this data will define. If not required, enter blanks.
215-219
Suffix Code
5
A/N
States requiring this data will define. If not required, enter blanks.
220
Allocation Lists
1
A/N
States requiring this data will define.If not required, enter blanks.
221-229
Service Agent I.D.
9
A/N
States requiring this data will define. If not required, enter blanks.
230-242
Total Remittance Amount
13
A/N
States requiring this data will define. If not required, enter blanks.
243-248
Media Creation Date 
6
A/N
Enter date: MMDDYY
249-275
Transmitter Contact  Person
27
A/N
Name of individual from transmitter organization who is responsible for the accuracy and completeness of the report.

ELECTRONIC MEDIA FORMAT FOR QUARTERLY WAGE REPORTING

RECORD NAME:  B  RECORD -- AUTHORIZED RECORD           RECORD LENGTH = 275
 
Some locations/fields in this record are state specific and will be defined by those states as required. Individual states should be contacted for specific information.
 
DATA TYPES: 
A/N = 
N = 
ALPHANUMERIC; LEFT JUSTIFIED AND BLANK FILLED
NUMERIC; RIGHT JUSTIFIED, ZERO FILLED, UNSIGNED. DO NOT
INCLUDE DECIMAL IN FIELDS CONTAINING DOLLARS AND CENTS. 
 
Location
Field Name
Field Length
Type
Description and Remarks
1
Record Identifier
1
A/N
Constant "B."
2-5
Payment Year
4
A/N
Enter year for which this report is being prepared.
6-14
Transmitter's Federal EIN
9
A/N
Enter only numeric characters. Omit hyphens, prefixes and suffixes.
15-22
Computer
8
A/N
Enter the manufacturer's name.
23-24
Internal Label 
2
A/N
SL = IBM standard label
NS = Non-standard label
NL = No label
AL = ANSI standard label
25
Blank
1
A/N
Enter blank.
26-27
Density
2
A/N
"38" = 38000 BPI IBM 3480 cartridge.
28-30
Recording Code
(Character Set)
3
A/N
Enter "EBC" for EBCDIC. Enter "ASC" for ASCII.
31-32
Number of Tracks
2
A/N
"18" = IBM 3480 cartridge.
33-34
Blocking Factor
2
A/N
Enter the blocking factor of the file, not to exceed 85.
35-38
Taxing Entity Code
4
A/N
Constant "UTAX."
39-96
Blank
58
A/N
Enter blank.
97-146
Individual Name
50
A/N
The name of the individual in the organization to whom the tape/cartridge should be returned.
147-190
Organization Name 
44
A/N
The name of the organization to which the tape/cartridge should be returned.
191-225
Street Address
35
A/N
The street address of the organization to which the tape/cartridge should be returned.
226-245
City
20
A/N
The city of the organization to which the tape/cartridge should be returned.
246-247
State
2
A/N
Enter the standard two character FIPS postal abbreviation. See Appendix A.
248-252
Blank
5
A/N
Enter blank.
253-257
Zip Code
5
A/N
Enter a valid zip code.
258-262
Zip Code Extension
5
A/N
Enter four digit extension of zip code, being sure to include the hyphen in position 258. If N/A, enter blanks.
263-275
Blank
13
A/N
Enter blank.

ELECTRONIC MEDIA FORMAT FOR QUARTERLY WAGE REPORTING

RECORD NAME:  E  RECORD -- EMPLOYER RECORD             RECORD LENGTH = 275
 
Some locations/fields in this record are state specific and will be defined by those states as required. Individual states should be contacted for specific information.
 
DATA TYPES: 
A/N = 
N = 
ALPHANUMERIC; LEFT JUSTIFIED AND BLANK FILLED
NUMERIC; RIGHT JUSTIFIED, ZERO FILLED, UNSIGNED. DO NOT
INCLUDE DECIMAL IN FIELDS CONTAINING DOLLARS AND CENTS. 
 
Location
Field Name
Field Length
Type
Description and Remarks
1
Record Identifier
1
A/N
Constant "E."
2-5
Payment Year
4
A/N
Enter year for which this report is being prepared.
6-14
Federal EIN
9
A/N
Enter only numeric characters. Omit hyphens, prefixes and suffixes.
15-23
Blanks
9
A/N
Enter blanks.
24-73
Employer Name
50
A/N
The first 50 positions of the employer's name. (Exactly as the employer is registered with the state unemployment insurance agency.)
74-113
Employer Street Address
40
A/N
The street address of the employer.
114-138
Employer City
25
A/N
The city of employer's mailing address.
139-140
Employer State
2
A/N
Enter the standard two character FIPS postal abbreviation of the employer's address. See Appendix A.
141-148
Blanks
8
A/N
Enter blanks.
149-153
Zip Code Extension
5
A/N
Enter four digit extension of zip code, being sure to include the hyphen in position 149. If N/A, enter blanks.
154-158
Zip Code
5
A/N
Enter a valid zip code.
159
Blanks
1
A/N
Enter blanks.
160
Type of Employment
1
A/N
Enter the appropriate code:
    A - Agriculture
    H - Household
    M - Military
    Q - Medicare - Qualified Government Emp
    X - Railroad
    R - Regular (all others)
161-162
Blocking Factor
2
A/N
Enter blocking factor of the file, not to exceed 85.
163-166
Establishment Number Coverage Group/PRU
4
A/N
Enter either the establishment number or the coverage group/PRU. Otherwise, enter blanks.
167-170
Taxing Entity Code
4
A/N
Constant "UTAX"
171-172
State Identifier Code
2
A/N
Enter the state FIPS postal numeric code for the state to which wages are being reported. See Appendix A.
173-187
State Unemployment Insurance Account Number   
15
A/N
Enter state UI employer account number. See Appendix E.
188-189
Reporting Period
2
A/N
Enter the last month of the calendar quarter to which the report applies.
    "03" = First quarter
    "06" = Second quarter
    "09" = Third quarter
    "12" = Fourth quarter
190
No Workers/No Wages
1
N
0 = Indicates that the E record will not be followed by S, employee records.
1 = Indicates that the E record will be followed by S, employee records.
191
Tax Type Code
1
A/N
States requiring this data will define. If not required, enter blanks.
192-196
Taxing Entity Code
5
A/N
States requiring this data will define. If not required, enter blanks.
197-203
State Control
7
A/N
States requiring this data will define. If not required, enter blanks.
204-208
Unit Number
5
A/N
States requiring this data will define. If not required, enter blanks.
209-210
Plant Number
2
A/N
Enter Plant Number (if approved for plant reporting in Pennsylvania.) Otherwise, enter blanks. See Appendix E.
211-255
Blank
45
A/N
Enter blanks.
256
Foreign Indicator
1
A/N
If data in positions 74-158 is for a foreign address, enter the letter "X," or else a blank.
257
Blank
1
A/N
Enter blank.
258-266
Other EIN
9
A/N
Enter blanks if no other EIN was used.
267-275
Blank
9
A/N
Enter blanks.

ELECTRONIC MEDIA FORMAT FOR QUARTERLY WAGE REPORTING

RECORD NAME:  S  RECORD -- EMPLOYEE RECORD            RECORD LENGTH = 275
 
Some locations/fields in this record are state specific and will be defined by those states as required. Individual states should be contacted for specific information.
 
DATA TYPES: 
A/N = 
N = 
ALPHANUMERIC; LEFT JUSTIFIED AND BLANK FILLED
NUMERIC; RIGHT JUSTIFIED, ZERO FILLED, UNSIGNED. DO NOT
INCLUDE DECIMAL IN FIELDS CONTAINING DOLLARS AND CENTS. 
 
Location
Field Name
Field Length
Type
Description and Remarks
1
Record Identifier
1
A/N
Constant "S."
2-10
Social Security Number
9
A/N
Employee's social security number. If not known, enter, "I" in position 2 and blanks in positions 3-10.
11-30
Employee Last Name
20
A/N
Enter employee last name.
31-42
Employee First Name
12
A/N
Enter employee first name.
43
Employee Middle Initial
1
A/N
Enter employee middle initial. If no middle initial, enter blank.
44-45
State Code
2
A/N
Enter the state FIPS postal numeric code for the state to which wages are being reported. See Appendix A.
46-49
Reporting Quarter and Year
4
A/N
Enter the last month and year for the calendar quarter for which this report applies, e.g., "0305" for January-March of 2005.
50-63
State QTR Total Gross Wages
14
N
Enter quarterly wages subject to all taxes. Include all tip income.
64-77
State QTR Unemployment Insurance Total Wages
14
N
Enter quarterly wages subject to unemployment taxes. Include all tip income.
78-91
State QTR Unemployment Insurance Excess Wages
14
N
Quarterly wages in excess of the state UI taxable wage base.
92-105
State QTR Unemployment Insurance Taxable Wages
14
N
State QTR UI total wages less state QTR UI excess wages.
106-120
Quarterly State Disability Insurance Taxable Wages
15
N
 
121-129
Quarterly Tip Wages
9
N
Include all tip income. If not required, enter blanks.
130-131
Number of Weeks Worked
2
A/N
The number of weeks worked in the reporting period.
132-134
Number of Hours Worked
3
A/N
The number of hours worked in the reporting period.
135-138
Date First Employed
4
A/N
Enter the month and year, e.g., "0105."
139-142
Date of Separation
4
A/N
Enter the month and year, e.g., "0105."
143-146
Taxing Entity Code
4
A/N
Constant "UTAX."
147-161
State Unemployment Insurance Account Number
15
A/N
The state ID/registration/account number assigned for unemployment insurance reporting purposes. See Appendix E.
162-176
Unit/Division
Location/Plant Code
15
A/N
The ID assigned to identify wages by work site.
177-190
State Taxable Wages
14
N
Enter wages subject to state income tax.
191-204
State Income Tax Withheld
14
N
Enter state income tax withheld.
205-206
Seasonal Indicator
2
A/N
States requiring this data will define. If not required, enter blanks.
207
Employer Health Insurance Code
2
A/N
States requiring this data will define. If not required, enter blanks.
208
Employee Health Insurance Code
1
A/N
States requiring this data will define. If not required, enter blanks.
209
Probationary Code
1
A/N
States requiring this data will define. If not required, enter blanks.
210
Officer Code
1
A/N
For employees who are officers of the corporation, enter "1." Default value = "0."
211
Wage Plan Code
1
A/N
States requiring this data will define. If not required, enter blanks.
212
Month 1 Employment
1
A/N
Enter "1" if employee covered by UI worked during or received pay for the pay period including the 12th day of the 1st month of the reporting period. Enter "0" if employee covered by UI did not work and received no pay for the pay period including the 12th day of the 1st month of the reporting period.
213
Month 2 Employment
1
A/N
Enter "1" if employee covered by UI worked during or received pay for the pay period including the 12th day of the 2nd month of the reporting period. Enter "0" if employee covered by UI did not work and received no pay for the pay period including the 12th day of the 2nd month of the reporting period.
214
Month 3 Employment
1
A/N
Enter "1" if employee covered by UI worked during or received pay for the pay period including the 12th day of the 3rd month of the reporting period. Enter "0" if employee covered by UI did not work and received no pay for the pay period including the 12th day of the 3rd month of the reporting period.
215-275
Blank
61
A/N
Enter blanks.

ELECTRONIC MEDIA FORMAT FOR QUARTERLY WAGE REPORTING

RECORD NAME:  T RECORD -- TOTAL RECORD                       RECORD LENGTH = 275
 
Some locations/fields in this record are state specific and will be defined by those states as required. Individual states should be contacted for specific information.
 
DATA TYPES: 
A/N = 
N = 
ALPHANUMERIC; LEFT JUSTIFIED AND BLANK FILLED
NUMERIC; RIGHT JUSTIFIED, ZERO FILLED, UNSIGNED. DO NOT
INCLUDE DECIMAL IN FIELDS CONTAINING DOLLARS AND CENTS. 
 
Location
Field Name
Field Length
Type
Description and Remarks
1
Record Identifier
1
A/N
Constant "T."
2-8
Total Number of Employees
7
N
The total number of S records reported. The total number of S records since the last E record.
9-12
Taxing Entity Code
4
A/N
Constant "UTAX."
13-26
State QTR Total Gross Wages for Employer
14
N
Quarterly gross wages subject to all taxes. Total of this field on all S records since the last E record.
27-40
State QTR Unemployment Insurance Total Wages for Employer
14
N
Quarterly gross wages subject to state UI tax. Include all tip income. Total of this field on all S records since the last E record.
41-54
State QTR Unemployment Insurance Excess Wages for Employer
14
N
Quarterly wages in excess of the state UI taxable wage base. Total of this field on all S records since the last E record.
55-68
State QTR Unemployment Insurance Taxable Wages for Employer
14
N
State UI gross/total wages less quarterly state UI excess wages. Total of this field on all S records since the last E record.
69-81
Quarterly Tip Wages for Employer
13
N
Enter all tip income. Total of this field on all S records since the last E record.
82-87
UI Tax Rate This Quarter
6
A/N
The employer's UI tax rate for this reporting period. Decimal point followed by 5 digits; e.g., 2.8% = .02800.
88-100
State QTR UI Taxes Due
13
N
 
101-111
Previous Quarter(s) Underpayment
11
N
States requiring this data will define. If not required, enter blanks.
112-122
Interest
11
N
States requiring this data will define. If not required, enter blanks.
123-133
Penalty
11
N
States requiring this data will define. If not required, enter blanks.
134-144
Credit/Overpayment
11
N
States requiring this data will define. If not required, enter blanks.
145-148
Employer Assessment Rate
4
A/N
States requiring this data will define. If not required, enter blanks.
149-159
Employer Assessment Amount
11
N
States requiring this data will define. If not required, enter blanks.
160-163
Employee Assessment Rate
4
A/N
States requiring this data will define. If not required, enter blanks.
164-174
Employee Assessment Amount
11
N
States requiring this data will define. If not required, enter blanks.
175-185
Total Payment Due
11
N
States requiring this data will define. If not required, enter blanks.
186-198
Allocation Amount
13
N
States requiring this data will define. If not required, enter blanks.
199-212
Wages Subject to State Income Tax
14
N
States requiring this data will define. If not required, enter blanks.
213-226
State Income Tax Withheld
14
N
States requiring this data will define. If not required, enter blanks.
227-233
Month 1 Employment for Employer
7
A/N
Total number of employees covered by UI who worked or received pay for the pay period including the 12th day of the 1st month of the reporting period. Total of this field on all S records since the last E record.
234-240
Month 2 Employment for Employer
7
A/N
Total number of employees covered by UI who worked or received pay for the pay period including the 12th day of the 2nd month of the reporting period. Total of this field on all S records since the last E record.
241-247
Month 3 Employment for Employer
7
A/N
Total number of employees covered by UI who worked or received pay for the pay period including the 12th day of the 3rd month of the reporting period. Total of this field on all S records since the last E record.
248-250
County Code
3
A/N
States requiring this data will define. If not required, enter blanks.
251-257
Outside County Employee
7
A/N
States requiring this data will define. If not required, enter blanks.
258-267
Document Control Number
10
A/N
States requiring this data will define. If not required, enter blanks.
268-275
Blanks
8
A/N
Enter blanks.

ELECTRONIC MEDIA FORMAT FOR QUARTERLY WAGE REPORTING

RECORD NAME:  F RECORD -- FINAL RECORD                       RECORD LENGTH = 275
 
Some locations/fields in this record are state specific and will be defined by those states as required. Individual states should be contacted for specific information.
 
DATA TYPES: 
A/N = 
N = 
ALPHANUMERIC; LEFT JUSTIFIED AND BLANK FILLED
NUMERIC; RIGHT JUSTIFIED, ZERO FILLED, UNSIGNED. DO NOT
INCLUDE DECIMAL IN FIELDS CONTAINING DOLLARS AND CENTS. 
 
Location
Field Name
Field Length
Type
Description and Remarks
1
Record Identifier
1
A/N
Constant "F."
2-11
Total Number of Employees in File
10
N
Enter the total number of S records in the entire file.
12-21
Total Number of Employers in File
10
N
Enter the total number of E records in the entire file.
22-25
Taxing Entity Code
4
A/N
Constant "UTAX."
26-40
Quarterly Total Gross Wages in File
15
N
Quarterly gross wages subject to all taxes. Total of this field on all S records in the file.
41-55
Quarterly State UI Gross/Total Wages in File.
15
N
Quarterly gross wages subject to state UI tax. Include all tip income. Total of this field on all S records in the file.
56-70
Quarterly State UI Excess Wages in File
15
N
Quarterly wages in excess of the state UI taxable wage base. Total of this field on all S records in the file.
71-85
Quarterly State UI Taxable Wages in File
15
N
State UI gross/total wages less quarterly state UI excess wages. Total of this field on all S records in the file.
86-100
Quarterly State Disability Insurance Taxable Wages In File
15
N
States requiring this data will define. If not required, enter blanks.
101-115
Quarterly Tip Wages In File
15
N
Enter all tip income. Total of this field on all S records in the file.
116-123
Month 1 Employment for Employers in File
8
A/N
Total number of employees covered by UI who worked or received pay for the pay period including the 12th day of the 1st month of the reporting period. Total of this field on all S records in the file.
124-131
Month 2 Employment for Employers in File
8
A/N
Total number of employees covered by UI who worked or received pay for the pay period including the 12th day of the 2nd month of the reporting period. Total of this field on all S records in the file.
132-139
Month 3 Employment for Employers in File
8
A/N
Total number of employees covered by UI who worked or received pay for the pay period including the 12th day of the 3rd month of the reporting period. Total of this field on all S records in the file.
140-275
Blanks
136
A/N
Enter blanks.
 

APPENDIX  A

FEDERAL INFORMATION PROCESSING STANDARD (FIPS 5-2)
POSTAL ABBREVIATIONS AND NUMERIC CODES
 
State
Abbreviation
Numeric
Code
Alabama
AL
01
Alaska
AK
02
Arizona
AZ
04
Arkansas
AR
05
California
CA
06
Colorado
CO
08
Connecticut 
CT
09
Delaware
DE
10
District of Columbia 
DC
11
Florida
FL
12
Georgia
GA
13
Hawaii
HI
15
Idaho
ID
16
Illinois
IL
17
Indiana
IN
18
Iowa
IA
19
Kansas
KS
20
Kentucky
KY
21
Louisiana
LA
22
Maine
ME
23
Maryland
MD
24
Massachusetts
MA
25
Michigan
MI
26
Minnesota
MN
27
Mississippi
MS
28
Missouri
MO
29
State
Abbreviation
Numeric
Code
Montana
MT
30
Nebraska
NE
31
Nevada
NV
32
New Hampshire
NH
33
New Jersey
NJ
34
New Mexico
NM
35
New York
NY
36
North Carolina
NC
37
North Dakota
ND
38
Ohio
OH
39
Oklahoma
OK
40
Oregon
OR
41
Pennsylvania
PA
42
Rhode Island
RI
44
South Carolina
SC
45
South Dakota
SD
46
Tennessee
TN
47
Texas
TX
48
Utah
UT
49
Vermont
VT
50
Virginia
VA
52
Washington
WA
53
West Virginia
WV
54
Wisconsin
WI
55
Wyoming
WY
56
     
 
TERRITORIES AND POSSESSIONS
American Samoa  AS
Guam GU
Puerto Rico  PR
Virgin Islands  VI
Northern Mariana Islands   MP
   
MILITARY POST OFFICES (APO AND FPO)
Canada, Europe, Africa and the Middle East  AE
Central America and South America  AA
Alaska and the Pacific  AP
Contingency Operation  AC
 

APPENDIX B

ACCEPTABLE CHARACTER SETS
 
The following charts contain the character sets that can be directly read or translated. The translations are shown character for character; i.e., unpacked. EBCDIC is the standard character set used. The charts do not show every character for each character set, just the most commonly used characters.
 
EBCDIC
 
Character Value
HEX Value
Decimal Value
+O
CO
192
A
C1
193
B
C2
194
C
C3
195
D
C4
196
E
C5
197
F
C6
198
G
C7
199
H
C8
200
I
C9
201
J
D1
209
K
D2
210
L
D3
211
M
D4
212
N
D5
213
O
D6
214
P
D7
215
Q
D8
216
R
D9
217
S
E2
226
T
E3
227
U
E4
228
V
E5
229
W
E6
230
X
E7
231
Y
E8
232
Z
E9
233
0
F0
240
1
F1
241
2
F2
242
3
F3
243
4
F4
244
5
F5
245
6
F6
246
7
F7
247
8
F8
248
9
F9
249
Blank
40
64
-(Hyphen)
60
96
'(Apostrophe)
70
125
 
ASCII-1
 
ASCII-1 Decimal Value
EBCDIC Character Value HEX Value
48
0
30
49
1
31
50
2
32
51
3
33
52
4
34
53
5
35
54
6
36
55
7
37
56
8
38
57
9
39
65
A
41
66
B
42
67
C
43
68
D
44
69
E
45
70
F
46
71
G
47
72
H
48
73
I
49
74
J
4A
75
K
4B
76
L
4C
77
M
4D
78
N
4E
79
O
4F
80
P
50
81
Q
51
82
R
52
83
S
53
84
T
54
85
U
55
86
V
56
87
W
57
88
X
58
89
Y
59
90
Z
5A
32
Blank
20
39
Apostrophe'
27
45
Hyphen-
2D
ASCII-2
 
ASCII-2 Decimal Value
EBCDIC Character Value HEX Value
176
0
B0
177
1
B1
178
2
B2
179
3
B3
180
4
B4
181
5
B5
182
6
B6
183
7
B7
184
8
B8
185
9
B9
193
A
C1
194
B
C2
195
C
C3
196
D
C4
197
E
C5
198
F
C6
199
G
C7
200
H
C8
201
I
C9
202
J
CA
203
K
CB
204
L
CC
205
M
CD
206
N
CE
207
O
CF
208
P
DO
209
Q
D1
210
R
D2
211
S
D3
212
T
D4
213
U
D5
214
V
D6
215
W
D7
216
X
D8
217
Y
D9
218
Z
DA
160
Blank
AO
167
Apostrophe'
A7
173
Hyphen-
AD
 

APPENDIX C

GLOSSARY

AGENT - An organization (e.g., service bureau, parent company) authorized to submit wage and tax reports for one or more employers.
 
ASCII (American Standard Code for Information Interchange) - One of the acceptable character sets used for electronic processing of data. See Appendix B.
 
BLOCK - PHYSICAL RECORD.
 
BLOCK DESCRIPTOR WORD (BDW) - A control field used in electronic data processing to identify the length of a physical record on a magnetic tape. The BDW usually precedes the physical record.
 
BPI - Bytes per inch. Same as CHARACTERS PER INCH.
 
BYTE - A computer unit of measure; one byte contains eight bits and can store one character.
 
CHARACTER - A letter, number or punctuation symbol.
 
CHARACTER SET - A group of unique electronic definitions for all letters, numbers and punctuation symbols, e.g., EBCDIC, ASCII.
 
CHARACTERS PER INCH (CPI) - The number of characters recorded per inch on magnetic tape.
 
CONTROL WORD - One or more bytes/characters used in electronic data processing for internal processing instructions.
 
CPI - CHARACTERS PER INCH.
 
DECIMAL VALUE - A character's equivalent in a numbering system using base 10.
 
EBCDIC (Extended Binary Coded Decimal Interchange Code) - One of the acceptable character sets used for electronic processing of data. See Appendix B.
 
EIN - Employer Identification Number.
 
EMPLOYER IDENTIFICATION NUMBER - A nine digit number assigned by the IRS to an organization for federal tax reporting purposes. This number never begins with "69."
 
FILE (Multi-reel/Multiple Volume) - Multiple reel tape files should not be submitted. If the amount of information to be filed exceeds the capacity of a single reel, a second or additional reel can be filed. Each file must begin with a Code A record and end with a Code F record.
 
HEADER LABELS - Sets of records that precede data records on a magnetic tape file. See Section III.
 
HEXADECIMAL - A numbering system using base 16 rather than base 10.
 
INTERNAL LABELS - Sets of records that precede (i.e., header labels) and follow (i.e., trailer labels) data records on a magnetic tape file. See Section III.
 
LOGICAL RECORD - For the purpose of this handbook, any of the required or optional records defined in Section IV.
 
OCTAL - A numbering system using base 8 rather than base 10.
 
PHYSICAL RECORD - A number of logical records grouped and written together as a single unit on a magnetic tape. For reporting unemployment insurance data on magnetic tape, a physical record may contain a maximum of 85 logical records.
 
RECORD DESCRIPTOR WORD (RDW) - A control field used in electronic processing to identify the length of a logical record. The RDW usually precedes the logical record.
 
RECORDING CODE - Same as CHARACTER SET.
 
STATE UNEMPLOYMENT INSURANCE ACCOUNT NUMBER - An employer identification number assigned by a state to an employer for the purposes of filing unemployment insurance wage and tax reports to state agencies.
 
TAPEMARK - A single-character control record used for separating internal labels and files on magnetic tape. See Section III.
 
TRAILER LABELS - Sets of records that follow data records on a magnetic tape file. See Section III.
 
TRANSMITTER - Person, organization, or reporting agent submitting an electronic media file.
 

APPENDIX D

LABELS AND PACKAGING FOR ELECTRONIC MEDIA REPORTS

External Labels
 
States will specify the format of any required external label.
 
Packaging Magnetic Tapes for Mailing
 
Package the magnetic tape with an external label on each tape and with the appropriate transmittal forms, together in a box with proper padding to prevent damage in transit. It is not necessary to use an oversized box for a tape. Specially-sized boxes for magnetic tapes are available commercially. Use disposable tape containers as most states will not return special containers.
 

APPENDIX E

PENNSYLVANIA UC EMPLOYER ACCOUNT NUMBER

The one or two digits to the left of the dash in the account number represent the County Code. The one through six characters to the immediate right of the dash are the Serial Number within the County. The character, if any, to the far right and separated from the main number by one or more blanks, is the check digit and should be disregarded.
 
Enter your account number without the check digit exactly as it appears on your UC-2 form. Enter the County Code, the hyphen and the Serial Number. Left justify and right fill with spaces.
 
Examples:
 
  County Code  Serial Number Check Digit Appears on Record
2-143
2  143   2-143
2-143M 1
2 143 1 2-143M
99-16789R 
99 16789   99-16789R
11-1549M 
11 1549 & 11-1549M
81-2345 5
81 2345 5 81-2345

Plant Number Field

The Plant Number field is two (2) positions in length. If your company has not been approved for plant reporting, leave this field blank. If you are a plant reporting employer, place the actual Plant Number in this field. The Plant Number field must be right justified and left filled with zeros. For example: Plant "1" would appear as "O1" and Plant "A" would appear as "OA."
 

APPENDIX F

PC PLATFORM TECHNICAL REQUIREMENTS

General Specifications
  1. Pennsylvania accepts the ICESA Format on CD-R, DVD and 3 1/2 inch diskettes. Data must be recorded in upper case letters only. No data compression routines should be used. Records must be a fixed length of 275 characters. Data must be in ASCII recording code. The diskette, CD or DVD must not contain any other file or data set.
     
  2. An external label is required for each diskette, CD or DVD.
     
    Example:
     
      Sender's Name: Smith's Garage
      Quarter Ending : 1205 Vol. 1 of 1
      PA UC Account Number 01-92882
     
  3. For multi-volume diskette files, the external label MUST indicate the proper sequence (e.g., Vol. 2 of 3) for processing. A multi-volume diskette file is a file for which the number of data records exceeds the capacity of a single diskette, and the data must be continued onto one or more subsequent diskettes, i.e., volumes. Each diskette must begin with a Code A record and end with a Code F record.
     
  4. Any problem diskettes, CD's or DVD's will be returned for documentation purposes. Processed diskettes, CD's or DVD's will not be returned. 
     
  5. Each diskette, CD or DVD must contain the 7-character entry "PAWAGES" as the data set name and "DAT" as the extension.
     
  6. We prefer quarterly wage files prepared with the MS-DOS or compatible operating system, but we can convert text files that are created on some other operating systems. To find out if we can convert your files, telephone us at 717-783-5802.
     
  7. Each record must be followed by a carriage return and line feed (Hex "0D0A").

APPENDIX G

ICESA FORMAT MAGNETIC MEDIA REPORTING
 
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF LABOR & INDUSTRY
OFFICE OF INFORMATION TECHNOLOGY
3RD FLOOR MAIN, LABOR & INDUSTRY BUILDING
HARRISBURG, PENNSYLVANIA  17121-0001
 
REQUIRED FIELDS FOR PENNSYLVANIA
 
Record
    Location    
Field Name
A
1
Record Identifier
A
2-5
Year
A
6-14
Transmitter's FEIN
A
15-18
Taxing Entity Code
A
24-73
Transmitter Name
A
74-113
Transmitter Street Address
A
114-138
Transmitter City
A
139-140
Transmitter State
A
154-158
Transmitters Zip Code
A
159-163
Transmitter Zip Code Extension
A
164-193
Transmitter Contact
A
194-203
Transmitter Contact Telephone Number
A
204-207
Telephone Extension/Box
A
249-275
Transmitter Contact Person
 
B
1
Record Identifier
B
2-5
Payment Year
B
6-14
Transmitter's FEIN
B
15-22
Computer
B
23-24
Internal Label
B
26-27
Density (leave blank if diskette)
B
28-30
Recording Code (Character Set)
B
31-32
Number of tracks (leave blank if diskette)
B
33-34
Blocking Factor  (leave blank if diskette)
B
35-38
Taxing Entity Code
B
97-146
Individual Name
B
147-190
Organization Name
B
191-225
Street Address
B
226-245
City
B
246-247
State
B
253-257
Zip Code
B
258-262
Zip Code Extension
   
E
1
Record Identifier
E
2-5
Payment Year
E
6-14
Employer FEIN
E
24-73
Employer Name
E
74-113
Employer Street Address
E
114-138
Employer City
E
139-140
Employer State
E
149-153
Zip Code Extension
E
154-158
Zip Code
E
160
Type of Employment
E
167-170
Taxing Entity Code
E
171-172
State Identifier Code
E
173-187
State UI Account Number
E
188-189
Reporting Period
E
190
No Workers/No Wages
E
209-210
Plant Number
   
S
1
Record Identifier
S
2-10
Social Security Number
S
11-30
Employee Last Name
S
31-42
Employee First Name
S
43
Employee Middle Initial
S
44-45
State Code
S
46-49
Reporting Quarter and Year
S
64-77
State QTR UI Total Wages
S
130-131
Number of Weeks Worked
S
143-146
Taxing Entity Code
S
147-161
State UI Account Number
   
T
1
Record Identifier
T
2-8
Total Number of Employees
T
9-12
Taxing Entity Code
T
27-40
State QTR UI Total Wages for Employer
   
F
1
Record Identifier
F
2-11
Total Number of Employees in File
F
12-21
Total Number of Employers in File
F
22-25
Taxing Entity Code
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