File Layouts and Formats for Electronic Reporting of
Pennsylvania Quarterly Unemployment Compensation Wage and Tax Data

 

 

Beginning with the first quarterly reporting period, due April 30, 2012, electronic reporting is required for all filers. There are several options that employers can use to electronically file their state Unemployment Compensation (UC) wage and tax data. These options are online reporting, file upload (through the employer portal at www.paucemployers.state.pa.us), or File Transfer Protocol (FTP). Also, beginning with the first quarter of 2012 PHYSICAL MEDIA IS NO LONGER ACCEPTED (tapes, diskettes, CDs, etc.). A more specific date will be communicated in the near future.

 

This document contains the specifications and instructions for reporting Unemployment Compensation via file upload or FTP. Pennsylvania will accept the following formats:

Beginning with the first quarterly reporting period, due April 30, 2012, electronic reporting is required. A waiver may be granted for Pennsylvania electronic wage and tax reporting if this requirement poses an undue hardship for you. Please send a completed Electronic Filing Requirements Waiver Request for Pennsylvania Unemployment Compensation Wage and Tax Reporting, Form OIT-16 (Appendix B) to:

For additional information concerning these specifications, contact UCTS e-Government Unit at 1-866-403-6163, option 1, or in the Harrisburg area at 717-787-7679, option 1.

 

Third-Party Administrators (TPAs) who choose to file quarterly reports for their clients by submitting files to the department via File Transfer Protocol (FTP) must ensure that accurate data is transmitted. The pre-file process is used by the department to provide accurate account number and contribution rate information for the clients of a TPA to facilitate increased accuracy for filing and payment of quarterly UC reports.

 

Up to three times each quarter, a TPA may submit a pre-file to the department that contains information about the clients whose wage and tax data will be reported on a quarterly data file that is submitted via FTP. Upon receipt of a pre-file, the department's records will be searched to validate the client information. Valid account numbers, legal business names, federal employer identification numbers (FEIN), contribution rates, etc. will be provided to the TPA via a pre-file match file. This validated data should be used when preparing the quarterly wage and tax report files. Only those clients who were included on a pre-file match file are to be included on the quarterly report files.

 

If this inbound file is corrupted, or the process abends due to incorrect file length or any other reason, then an acknowledgement will be sent instead of the outbound data.

 

In order to submit a pre-file and file quarterly reports via FTP, TPAs must log in at www.paucemployers.state.pa.us to obtain a TPA Identifier.

 

Following are the pre-file and pre-file match file specifications and record layouts.

It is recommended that you use a spreadsheet program such as Microsoft Excel to create your file. This will allow you to create your file in a spreadsheet environment and save the results in a comma separated values (.CSV) format.

Note: If you wish to open and view your file before submitting it, right-click on the file, select "open with" and select notepad. If you double click to open the file, the text formatting will be lost.

 

Pre-File Record Layout
Comma Position	Label	Description	Data type	Max Data Length	Required (Y/N)
1	Employer Account Number	Enter the employer UC account number without any hyphens or spaces. If the account number is not known, enter "Applied for." The department will assign an account number and return it in the pre-file match file.	Alphanumeric	10	Y
2	Employer Legal Name	Enter the employer's legal business name. No punctuation.	Alphanumeric	300	Y
3	Employer Street Address 1	Enter the employer's business street address. No punctuation.	Alphanumeric	35	Y
4	Employer Street Address 2	Enter line 2 of the employer's business street address, if applicable. No punctuation.	Alphanumeric	35	N
5	Employer City	Enter the city in which the employer's business is located. No punctuation.	Alphanumeric	20	Y
6	Employer State	Enter the standard two-character FIPS postal abbreviation of the employer's address. See Appendix A. No punctuation.	Alphanumeric	2	Y
7	Employer ZIP Code	Enter the ZIP Code+4 in which the employer's business is located (e.g. 123451234). If the +4 is not known, enter spaces.	Alphanumeric	9	Y
8	Employer FEIN	Enter the employer's FEIN (e.g. 12-1234567).	Numeric	10	Y
9	Employer Telephone Number	Enter the employer's telephone number including the area code, with no dashes.	Alphanumeric	10	N
10	Contact Name	Enter the name of the individual from the TPA's organization that is responsible for the accuracy and completeness of the file. No punctuation.	Alphanumeric	30	N
11	Employer Account Status	Enter "Active" if the employer is currently paying wages subject to Unemployment Compensation reporting, or "Inactive" if wages are no longer being paid. Enter spaces after either word to fill data length.	Alphanumeric	10	N
12	Quarter	Enter "1" for first quarter (Jan. - March), "2" for the second quarter (April - June), "3" for the third quarter (July - Sept.), or "4" for the fourth quarter (Oct. - Dec.).	Numeric	1	Y
13	Year	Enter the appropriate 4-digit year.	Numeric	4	Y

 

Pre-File Match Record Layout
Comma Position	Label	Description	Data type	Max Data Length	Required (Y/N)
1	Employer Account Number	The employer's UC account number (e.g. 12-34567R or M or space).	Alphanumeric	9	Y
2	Employer Legal Name	The employer's business legal name per department records.	Alphanumeric	300	Y
3	FEIN	The employer's FEIN per department records. (e.g. 12-3456789)	Numeric	10	Y
4	Employer Account Status	Active or Inactive per department records	Alphanumeric	10	Y
5	Financing Method	Contributory or Reimbursable per department records.	Alphanumeric	12	Y
6	Quarter	The reporting quarter as indicated on the pre-file. "1" for first quarter (Jan. - March), "2" for the second quarter (April - June), "3" for the third quarter (July - Sept.), or "4" for the fourth quarter (Oct. - Dec.).	Numeric	1	Y
7	Year	The reporting year as indicated on the pre-file.	Numeric	4	Y
8	Rate Start Date	The date the rate is effective (MM/DD/YYYY). If the employer's financing method is Reimbursable (see comma position 5), the rate start date will be blank.	Alphanumeric	10	N
9	Rate End Date	The last date the rate is effective (MM/DD/YYYY). If the employer's financing method is Reimbursable (see comma position 5), the rate end date will be blank.	Alphanumeric	10	N
10	Employer Contribution Rate	The employer's contribution rate for the filing quarter. If the employer has been assigned more than one rate during the filing quarter, a separate data row will be created for each rate. If the employer's financing method is Reimbursable (see comma position 5), the rate positions will be blank.	Numeric	9	N

Acknowledgements will be created when a file is rejected. The acknowledgement file will be a pipe delimited format file, containing three fields:

 

Pipe Position	Label	Data Length	Data Type
1	Date and Time Stamp	20	Timestamp
2	Pipe	1	Alphanumeric
3	Descriptive Message	300	Alphanumeric

 

The message will describe the condition(s) that caused the file to be rejected. If all rejection conditions are not corrected, the file will be rejected again upon resubmission.

Based on the following possible conditions, the Unemployment Compensation Management System (UCMS) will reject the file and create a file rejection acknowledgement file.

The following describes the data and record layouts that are used to create files for reporting or amending quarterly UC wages via FTP or file upload, using the ICESA format.

 

Note: The maximum file size for upload is 500k. If your file is larger than 500k, the FTP filing method must be used.

 

Note: The ICESA format can be used to file original or amended wage report data, or amended wage and tax report data. However, do not use the ICESA format to file original tax report data. Please refer to the Tab Separated Value format beginning on page 31 for filing original tax report data.

 

Files types:

File Naming:

The data will be received in fixed length file format (275 bytes). In the file, the data is grouped based on codes (Code A, E, S, T, F). The E record will be followed by an S record. There can be multiple E records in one file. There can be one or many S records in one file. The S record(s) is followed by a T record. The E, S and T records form one group. Finally there is one F record after the last T record.

 

The Code A record identifies the organization submitting the file and the Report Type (Original Quarterly Wage Report or Amended Quarterly Wage and Tax Report).

 

The Code A record must be the first data record on each electronic file.

Not required by Pennsylvania and will be ignored.

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.

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.

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 currency amounts.

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.

 

RECORD NAME: A RECORD - TRANSMITTER RECORD RECORD LENGTH = 275

 

The first character for this type of record will begin with an "A".

 

Positions 15-18 must contain the value "UTAX," which will uniquely identify the record format (ICESA).

 

Position 141 must contain either "Original" or "Amended" as the value, to indicate whether the report(s) being filed are original reports or amended.

 

 

 

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.

 

The first character for this type of record will begin with an "E".

 

One file can have multiple entries of the E records (i.e., there can be many employers in one file). An E record is always followed by one or more S records.

 

 

 

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.

 

The first character for this type of record will begin with an "S".

 

There can be one or many S records for one E record. A T record always follows the last S record.

 

Positions 143 - 146 must contain the value "UTAX," which will uniquely identify the record format (ICESA).

 

 

 

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.

 

The first character for this type of record will begin with a "T".

 

For each group of E and S records, there is a T record. The T record is always generated for each E record. Only a few elements are captured from the T record.

 

Positions 9 - 12 must contain the value "UTAX", which will uniquely identify the record format (ICESA).

 

 

 

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.

 

The first character for this type of record will begin with an "F".

 

The F record follows the last T record. Only a few elements are captured from the F record.

 

Positions 22 - 25 must contain the value "UTAX," which will uniquely identify the record format (ICESA).

 

 

Acknowledgements will be created when a file is successfully processed and when a file is rejected. The acknowledgement file will be a pipe delimited format file, containing three fields:

 

Pipe Position	Label	Data Length	Data Type
1	Date and Time Stamp	20	Timestamp
2	Pipe	1	Alphanumeric
3	Descriptive Message	300	Alphanumeric

 

If the file is rejected, the message will describe the condition(s) that caused the file to be rejected. If all rejection conditions are not corrected, the file will be rejected again upon resubmission.

File Rejection

III. SSA Format for Quarterly Wage Reporting via FTP

Files types:

• Text File: A data file with an .SSA extension and a file name.
  • FTP_UC2A_ TPAID/EAN.SSA, where:
    • TPAID = TPA Identifier
    • EAN = Employer Account Number
     
• Trigger File: A blank text file using the same file name with an .END extension that will be sent to indicate that the file(s) are completely transferred. This file should be sent last.

(i.e. B1............
E1............
S1............
S2............
S3............
T1............
E2............
S4............
S5............
S6............
T2............)

Identification Record: Code B

Employer Record: Code E

Employee Record: Code S

Do not generate a Code S record if only blanks would be entered after the record identifier.

• Name Formats on the Code S Record
  • The format of the employee name on each Code S record must correspond to the Name Code in position 159 of the preceding code E record.
  • Do not use any spaces in the name field.
  • All segments of the name, including initials, must be separated by blanks.
  • Do not include any leading (MR/MRS/DR etc.) in the name.
  • Include name suffixes (JR/SR/II etc.) in the last name field, separated from the last name by a blank.
  • Leading letters (e.g., ‘'O" in O’DONNELL) must not be separated from the rest of the name by a blank, but may be separated with an apostrophe.
  • It is preferred that the first full name and middle initial be provided.
  • Do not use lowercase letters.
   
• Currency Amounts
  • All currency fields are strictly numeric and must include dollars and cents with the decimal point assumed.
  • Do not use any punctuation in currency fields.
  • Right-justify and zero-fill all currency fields.
  • Negative (credit) currency amounts are not allowed.
  • In a currency field that is not applicable, enter zeros.

Total Record: Code T

DATA TYPES:

A/N = ALPHANUMERIC; LEFT-JUSTIFIED AND BLANK-FILLED N = 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	Blank	4	A/N	Enter blanks.
6 - 14	Transmitter's Federal Identification Number (FEIN)	9	N	Enter the transmitter's FEIN. Enter only numeric characters. Omit hyphens, prefixes and suffixes.
15 - 30	Blank	16	A/N	Enter blanks.
31 - 54	Contact Person Telephone Number	24	A/N	Enter the telephone number at which contact person can be reached. Enter area code, telephone number and extension, if any, as follows: (xxx)xxx-xxxxEXTxxxx.
55 - 84	Contact Person	30	A/N	Enter the name of individual from the transmitter organization who is responsible for the accuracy and completeness of the file.
85 - 146	Blank	62	A/N	Enter blanks.
147 - 190	Tape Return Name	44	A/N	Enter blanks.
191 - 225	Tape Return Street	35	N	Enter blanks.
226 - 245	Tape Return City	20	A/N	Enter blanks.
246 - 247	Tape Return State	2	A/N	Enter blanks.
248 - 252	Blank	5	A/N	Enter blanks.
252 - 257	ZIP Code	5	N	Enter blanks.
258 - 262	ZIP Code Extension	5	A/N	Enter blanks.
263 - 275	Blank	13	A/N	Enter blanks.

DATA TYPES:

A/N = ALPHANUMERIC; LEFT-JUSTIFIED AND BLANK-FILLED N = 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	Reporting Period	4	N	Enter the last month and year of the calendar quarter to which this report applies, e.g., "0310 for January - March of 2010, 1210 for October - December 2010".
6 - 14	Federal Identification Number (FEIN)	9	N	Enter employer's FEIN. Enter only numeric characters. Omit hyphens, prefixes and suffixes.
15 - 23	Blank	9	A/N	Enter blanks.
24 - 73	Employer Name	50	A/N	Enter the first 50 positions of the employer's name, exactly as the employer is registered with the state unemployment insurance agency. Left-justify and fill with blanks.
74 - 113	Street Address	40	A/N	Enter the employer's street address. Left justify and fill with blanks.
114 - 138	City	25	A/N	Enter the city of the employer's address. Left justify and fill with blanks.
139 - 148	State	10	A/N	Enter the standard two character FIPS postal abbreviation of the employer's address. See appendix A. Left-justify and fill with blanks.
149 - 153	Blank	5	N	Enter blanks.
154 - 158	ZIP Code	5	A/N	Enter employer's ZIP code.
159	Name Code	1	A	Enter "S" if the surname appears first in the employee's name field on the following S records. Enter "F" if the first name appears first in the employee's name field on the following S record. The code may vary with each E record.
160	Blank	1	N	Enter blanks.
161 - 162	Blocking Factor	2	A/N	Enter blanks.
163 - 167	Blank	5	A/N	Enter blanks.
168	Tax Type Code	1	A/N	Enter blanks.
169 - 170	State Code	2	N	Pennsylvania's State Code is 42.
171 - 175	Blank	5	A/N	Enter blanks.
176 - 184	PA UC Employer Account Number	9	A/N	Enter the UC employer account number without spaces or hyphens. Left-justify and right-fill with spaces.
185	Blank	1	A/N	Enter blanks.
186 - 187	Plant Number	2	A/N	Enter blanks.
188 - 275	Blank	88	A/N	Enter blanks.

DATA TYPES:

A/N = ALPHANUMERIC; LEFT-JUSTIFIED AND BLANK-FILLED N = 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 (SSN)	9	N	Enter the employee's SSN. If not known, enter the letter "l" in position 2 and blanks in positions 3 - 10.
11 - 37	Employee Name	27	A/N	Enter employee first name, middle initial, last name and suffix, if any, separated by blanks. Left-justify and fill with blanks.
38 - 123	Blank	86	A/N	Enter blanks.
124 - 125	State Code	2	N	Enter Pennsylvania's state code, 42.
126 - 127	Blank	2	A/N	Enter blanks.
128 - 131	Reporting Period	4	A/N	Enter the last month and year of the calendar quarter to which this report applies, e.g., "0310 for January - March of 2010, 1210 for October - December 2010".
132 - 140	Employee Quarterly UC Total Wages	9	N	Enter quarterly gross wages paid. Include all tip income.
141 - 149	Blank	9	A/N	Enter blanks.
150 - 151	Number of Weeks Worked	2	N	Enter number of weeks in the reporting period in which $100 or more was earned, regardless of when paid. Valid values are 0 through 14.
152 - 275	Blank	124	A/N	Enter blanks.

DATA TYPES:

A/N = ALPHANUMERIC; LEFT-JUSTIFIED AND BLANK-FILLED N = 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	Number of Employees	7	N	Enter the total number of S records for the preceding E record. Right justify and zero fill.
9 - 261	Blank	253	A/N	Enter blanks.
262 - 274	Total Gross Quarterly Wages	13	N	Enter the total of all gross quarterly wages reported on the S records for the preceding E record. Enter dollars and cents without decimal point or punctuation. Right-justify and zero-fill.
275	Blank	1	A/N	Enter blank.

Acknowledgement Files

File Rejection

IV. Tab Separated Value Format for Quarterly Tax Reporting (Original) via FTP or Upload

• Format the cells of the spreadsheet as text.
   
• Do not use a header row with column names. Row one should contain the information relevant to the first employer.
   
• File types:
  • Text Files - data files with a .TAB extension and a unique primary name to identify the file.
  • Trigger File - a blank text file with an .END extension that will indicate that the file(s) are completely transferred. This file should be sent last.
   
• File Naming: Each file should be accompanied by a second blank file (.END) to indicate all data has been transmitted.
  • File naming convention: FTP_UC2_TPAID/EAN_TAB.TAB
  • End file naming convention: FTP_UC2_ TPAID/EAN_TAB.END
  • TPAID = TPA Identifier
  • EAN = Employer Account Number
   
• File Upload File Naming: FILEUPLOAD_UC2_TPAID/EAN.TAB
  • TPAID = TPA Identifier
  • EAN = Employer Account Number
   
• Enter the Employer Account Number without spaces or hyphens. Left justify and zero fill to nine digits. If the check digit is unknown, enter blank.
   
• Enter the filing period as QYYYY.
   
• Enter currency fields as follows:
  • All currency fields are strictly numeric and must include dollars and cents with the decimal point assumed (e.g. $500.00 = 50000 where the last two digits are cents).
  • Do not insert dollar signs ($) or commas.
  • Left pad all currency fields with zeros.
  • Negative (credit) currency amounts are not allowed.
  • In a currency field that is not applicable, enter zeros.

Tab Position	Label	Data Type	Max Data Length	Description and Remarks
1	Account Number	Alpha/Numeric	9	Enter the Employer Account Number without spaces or hyphens. Right justify and left zero-fill to nine digits.
2	Check Digit	Alpha/Numeric	1	Enter blank.
3	Filing Period	Numeric	5	Enter "1" for first quarter (Jan. - March), "2" for the second quarter (April - June), "3" for the third quarter (July - Sept.), or "4" for the fourth quarter (Oct. - Dec.), and the appropriate 4-digit year.
4	Number of Employees 1st Month	Numeric	5	Enter number of covered employees who worked or received pay for the pay period including the 12th day of the 1st month of the reporting period. Right-justify and zero-fill.
5	Number of Employees 2nd Month	Numeric	5	Enter number of covered employees who worked or received pay for the pay period including the 12th day of the 2nd month of the reporting period. Right-justify and zero-fill.
6	Number of Employees 3rd Month	Numeric	5	Enter number of covered employees who worked or received pay for the pay period including the 12th day of the 3rd month of the reporting period. Right-justify and zero-fill.
7	Gross Wages	Numeric	13	Enter the total quarterly gross wages subject to state UC tax. Include all tip income. Right-justify and zero-fill.
8	Employee Withholding	Numeric	13	Enter employee withholding due (gross wages multiplied by the employee withholding rate). Right-justify and zero-fill.
9	Taxable Wages	Numeric	13	Enter the total quarterly taxable wages subject to unemployment taxes. Right-justify and zero-fill.
10	Employer Contributions	Numeric	13	Enter employer contributions due (taxable wages multiplied by employer Pennsylvania contribution rate). Right-justify and zero-fill.
11	Total Remittance	Numeric	13	Enter the sum of Employee Withholding and Employer Contributions.

Acknowledgement Files

File Rejection

V. Comma Separated Value Format for Quarterly Wage and Tax Reporting (Original or Amended) via Upload

• Format the cells of the spreadsheet as text.
   
• Do not use a header row with column names. Row one should contain the information relevant to the first employer.
   
• File type:
  • Text Files - data files with a .CSV extension and a unique primary name to identify the file.
   
• File Naming
  • Original wage/tax report: FILEUPLOAD_UC2-2A_TPAID/EAN.CSV
  • TPAID = TPA Identifier
  • EAN = Employer Account Number
  • Amended wage/tax report: FILEUPLOAD_UC2X-2AX_TPAID/EAN.CSV

(i.e. A........
E........
S........)

Identification Record: Code A

Employer Record: Code E

• Enter the Employer Account Number without spaces or hyphens. Right justify and left zero-fill to nine digits.
• If the check digit is unknown, enter blank.
• Enter the filing period as QYYYY.

Employee Record: Code S

• Enter the Social Security number without spaces or hyphens.
   
• Enter currency fields as follows:
  • All currency fields are strictly numeric and must include dollars and cents with the decimal point assumed (e.g. $500.00 = 50000 where the last two digits are cents).
  • Do not insert dollar signs ($) or commas.
  • Negative (credit) currency amounts are not allowed.
  • In a currency field that is not applicable, enter zero.
   
• Name Formats:
  • The employee name on the electronic file must agree with the spelling of the name on the individual's Social Security card.
  • Do not use any spaces in a name field.
  • Parts of a compound surname may be separated by a hyphen. Only one hyphen per surname is acceptable.
  • Single letter prefixes (e.g., "O," in O’MALLEY) must not be separated by a blank, but may be connected by an apostrophe.
  • Do not use any punctuation or symbols (such as period, comma, parenthesis, *, $, #, &, etc.).
  • Do not use lowercase letters.
  • Do not include any leading titles (MR/MRS/DR etc.) in the name.
  • Include name suffixes (JR/SR/II etc.) in the last name field, separated from the last name by a space.

RECORD NAME: A RECORD - IDENTIFICATION RECORD
Comma Position	Label	Data Type	Data Length	Description and Remarks
1	Record Identifier	Alpha	1	Constant "A"
2	Report Type	Alpha	1	Enter "O" for Original report. Enter "A" for Amended report.
3	Filler	Alpha	1	Enter blank.
4	Filler	Alpha	1	Enter blank.
5	Filler	Alpha	1	Enter blank.
6	Filler	Alpha	1	Enter blank.
7	Filler	Alpha	1	Enter blank.
8	Filler	Alpha	1	Enter blank.
9	Filler	Alpha	1	Enter blank.
10	Filler	Alpha	1	Enter blank.
11	Filler	Alpha	1	Enter blank.

RECORD NAME: E RECORD - EMPLOYER RECORD
Comma Position	Label	Data Type	Data Length	Description and Remarks
1	Record Identifier	Alpha	1	Constant "E"
2	Account Number	Alphanumeric	9	Enter the Employer Account Number without spaces or hyphens. Right justify and left zero-fill to nine digits.
3	Check Digit	Alphanumeric	1	Enter blank.
4	Filing Period	Numeric	5	Enter "1" for first quarter (Jan. - March), "2" for the second quarter (April - June), "3" for the third quarter (July - Sept.), or "4" for the fourth quarter (Oct. - Dec.), and the appropriate 4-digit year.
5	Number of Employees 1st Month	Numeric	5	Enter number of covered employees who worked or received pay for the pay period including the 12th day of the 1st month of the reporting period. Right-justify and zero-fill.
6	Number of Employees 2nd Month	Numeric	5	Enter number of covered employees who worked or received pay for the pay period including the 12th day of the 2nd month of the reporting period. Right-justify and zero-fill.
7	Number of Employees 3rd Month	Numeric	5	Enter number of covered employees who worked or received pay for the pay period including the 12th day of the 3rd month of the reporting period. Right-justify and zero-fill.
8	Gross Wages	Numeric	13	Enter the total quarterly gross wages subject to state UC tax. Include all tip income. Right-justify and zero-fill.
9	Employee Withholding	Numeric	13	Enter employee withholding due (gross wages multiplied by the employee withholding rate). Right-justify and zero-fill.
10	Taxable Wages	Numeric	13	Enter the employee's quarterly taxable wages subject to unemployment taxes. Right-justify and zero-fill.
11	Employer Contributions	Numeric	13	Enter employer contributions due (taxable wages multiplied by employer Pennsylvania contribution rate). Right-justify and zero-fill.

RECORD NAME: S RECORD - EMPLOYEE RECORD
Comma Position	Label	Data Type	Data Length	Description and Remarks
1	Record Identifier	Alpha	1	Constant "S"
2	Account Number	Alphanumeric	9	Enter the Employer Account Number without spaces or hyphens. Right justify and left zero-fill to nine digits.
3	Social Security Number	Numeric	9	Enter employee Social Security number with no spaces or hyphens. If not known, enter blank.
4	Employee Last Name	Alpha	25	Enter the employee last name. If the last name includes a suffix, enter last name, space, suffix.
5	Employee First Name	Alpha	15	Enter the employee first name.
6	Employee Middle Name	Alpha	15	Enter the employee middle name or initial. If not known, enter blank.
7	Employee Gross Wages	Numeric	11	Enter the employee's quarterly gross wages paid. Include all tip income. Right-justify and zero-fill.
8	Employee Taxable Wages	Numeric	11	Enter blanks.
9	Employee Credit Weeks	Numeric	2	Enter the number of weeks in the reporting period in which $100 or more was earned, regardless of when paid. Right-justify and zero-fill. Valid values are 0 through 14.
10	Filler	Alpha	1	Enter blanks.
11	Filler	Alpha	1	Enter blanks.

Acknowledgement Files

File Rejection

APPENDIX A

FEDERAL INFORMATION PROCESSING STANDARD (FIPS 5-2)
POSTAL ABBREVIATIONS AND NUMERIC CODES

State	Abbreviation	Numeric Code	State	Abbreviation	Numeric Code
Alabama	AL	01	Missouri	MO	29
Alaska	AK	02	Montana	MT	30
Arizona	AZ	04	Nebraska	NE	31
Arkansas	AK	05	Nevada	NV	32
California	CA	06	New Hampshire	NH	33
Colorado	CO	08	New Jersey	NJ	34
Connecticut	CT	09	New Mexico	NM	35
Delaware	DE	10	New York	NY	36
District of Columbia	DC	11	North Carolina	NC	37
Florida	FL	12	Ohio	OH	39
Georgia	GA	13	Oklahoma	OK	40
Hawaii	HI	15	Oregon	OR	41
Idaho	ID	16	Pennsylvania	PA	42
Illinois	IL	17	Rhode Island	RI	44
Indiana	IN	18	South Carolina	SC	45
Iowa	IA	19	South Dakota	SD	46
Kansas	KS	20	Tennessee	TN	47
Kentucky	KY	21	Texas	TX	48
Louisiana	LA	22	Utah	UT	49
Maine	ME	23	Vermont	VT	50
Maryland	MD	24	Virginia	VA	51
Massachusetts	MA	25	Washington	WA	53
Michigan	MI	26	West Virginia	WV	54
Minnesota	MN	27	Wisconsin	WI	55
Mississippi	MS	28	Wyoming	WY	56

TERRITORIES AND POSSESSIONS

MILITARY POST OFFICES (APO AND FPO

APPENDIX B

ELECTRONIC MEDIA FILING REQUIREMENTS WAIVER REQUEST
FOR PENNSYLVANIA UNEMPLOYMENT COMPENSATION WAGE REPORTING

APPENDIX C

INSTRUCTIONS FOR SUBMITTING FILES VIA FTP

Use your Unemployment Compensation Management System portal access User ID and Password to log into the FTP server. Click Sign On.

 

 

 It may take a few minutes to authenticate your User ID and Password and to build the next screen, so please be patient.

 

Based on your User ID, the correct folder in which to place your file will be pre-selected. Launch the Upload Wizard. Click on the Add File button.

 

 

Navigate to the file you wish to upload. Highlight the file you wish to upload and click on the Open button.

 

 

After the file has been selected, click on the Next> button.

 

 

Enter any comments you may have in the "Notes" field and click the Next> button.

 

 

The upload Wizard will transfer the file and verify the transfer. Click the OK button.

 

 

When you see this screen, your FTP upload is complete. You may now sign out.

 

 

Auxiliary aids and services are available upon request to individuals with disabilities.
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