Commonwealth of Pennsylvania
Department of Labor & Industry

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

TABLE OF CONTENTS

I. PRE-FILE AND PRE-FILE MATCH, COMMA SEPARATED VALUES FORMAT (CSV)
Purpose and Information
Pre-file Record and Match Record Layouts
II. QUARTERLY WAGE REPORTING; AMENDING QUARTERLY WAGE AND TAX REPORTS, ICESA FORMAT
Data Record Descriptions
Transmitter Record A
Employer Record E
Employee Record S
Total Record T for Quarterly Wage Reporting
Final Record F
Acknowledgement Files
III. QUARTERLY WAGE REPORTING, SSA FORMAT
Data Record Descriptions
Identification Record B
Employer Record E
Employee Record S
Total Record T
Acknowledgement Files
IV. QUARTERLY TAX REPORTING, TAB SEPARATED VALUES FORMAT (.TAB)
Information and Record Layout
Acknowledgement Files
V. QUARTERLY WAGE AND TAX REPORTING VIA UPLOAD, COMMA SEPARATED VALUES FORMAT (.CSV)
Data Record Descriptions
Identification Record A
Employer Record E
Employee Record S
Acknowledgement Files
APPENDIX A: Federal Information Processing Standard (FIPS 5-2) Postal Abbreviations and Numeric Codes 24
 
APPENDIX B: ELECTRONIC FILING REQUIREMENTS WAIVER REQUEST, OIT-16
 
APPENDIX C: USER INSTRUCTIONS FOR SUBMITTING FILES VIA FTP

IMPORTANT INFORMATION

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:
  • File Upload (Maximum file size is 500 kb.)
    • Wage Reporting - ICESA
    • Tax Reporting - Tab Separated Value (.TAB)
    • Wage and Tax Reporting - Comma Separated Value (.CSV)
    • Amended Wage and Tax Reporting - ICESA or Comma Separated Value (.CSV)
     
  • FTP (Maximum file size is 500 mb.)
    • Pre-filing* - Comma Separated Value (.CSV)
    • Wage Reporting - ICESA or SSA
    • Tax Reporting - Tab Separated Value (.TAB)
    • Amended Wage and Tax Reporting - ICESA
      *Third-Party Administrators (TPAs) who report wage and tax data for multiple clients on one file must send a minimum of one pre-file for each quarterly reporting period. Please refer to pages 6 to 9 for detailed requirements and specifications.
  • Plant reporting is no longer accepted.
     
  • Do not make adjustments on a quarterly report file for errors made on reports filed for previous quarters. If a prior quarter adjustment is required, submit a separate file, or you may choose to use the online filing or upload features at www.paucemployers.state.pa.us.
     
  • Files having improper format or other technical problems will be rejected. In order to verify that a file has been processed, login at www.paucemployers.state.pa.us two business days after submission of the file to verify that the tax and/or wage data submitted on the file is processed and posted to the employer's UC account. If the data is not posted, contact the Office of Unemployment Tax Services (UCTS) e-Government Unit at 1-866-403-6163, option 1, or in the Harrisburg area at 717-787-7679, option 1.
     
  • The transmitter will be responsible for correcting and resubmitting the rejected file. It is recommended that transmitters retain a backup copy of their electronic file(s) until they have confirmed that the file was successfully processed.
     
  • Employers are responsible for the accuracy and timeliness of wage and tax data reported by a TPA. If a TPA fails to meet the filing and payment requirements, the employer may be liable for interest and/or penalties. Since it can take up to two business days to process a file, employers and TPAs must allow sufficient time to ensure timely payments.
     
  • Payment Information: To submit payment for the amounts due on tax reports included on an FTP file, login at www.paucemployers.state.pa.us two business days after submission of the FTP file. Select Quarterly Reporting, then select Manage Uploaded Files. Select the file you wish to pay, then select Pay Now. Only one file can be selected per payment transaction, and the total amount due must be paid.
     
    Payment options are ACH Debit, ACH Credit, Credit Card or Check. Select a payment option and follow the prompts to complete your payment.
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:
Office of UC Tax Services
Central Operations Division
651 Boas St.
Harrisburg, PA 17121
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.
 
For additional information concerning online filing features, contact the UCTS Employer Contact Center at 1-866-403-6163, option 2, or in the Harrisburg area at 717-787-7679, option 2.

I. Pre-file for Wage and Tax Reporting via FTP

Purpose

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.

Creating a Comma Separated Values File (CSV)

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.
  • 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 Naming: Each pre-file should be accompanied by a second blank file (.END) to indicate all data has been transmitted.
    • Pre-file naming convention: FTP_PREFILE_TPAID.CSV
      • TPAID = TPA Identifier
    • End file naming convention: FTP_PREFILE_TPAID.END
    • Pre-file Match naming convention: FTP_PREFILE_TPAID_OUTPUT.CSV
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

File Rejection Acknowledgement

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.

File Rejection

Based on the following possible conditions, the Unemployment Compensation Management System (UCMS) will reject the file and create a file rejection acknowledgement file.
  • Employer Account Number is missing throughout the file.
  • Employer Legal Name is missing throughout the file.
  • Quarter is incorrect or missing throughout the file.
  • Year is incorrect or missing throughout the file.

II. ICESA Formats for Quarterly Wage Reporting (Original and Amend) via FTP or Upload

Overview

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:
  • Text File: A data file with an .ICS extension and a file name.
  • Trigger File (required for FTP only): 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.
File Naming:
  • FTP File Naming
    • Original wage report: FTP_UC2A_TPAID/EAN.ICS, where:
    • TPAID = TPA Identifier
    • EAN = Employer Account Number
    • Amended wage/tax report: FTP_UC2X-2AX_TPAID/EAN.ICS
     
  • File Upload File Naming
    • Original wage report: FILEUPLOAD_UC2A_TPAID/EAN.ICS
    • Amended wage and tax report: FILEUPLOAD_UC2X-2AX_TPAID/EAN.ICS, where:
      • TPAID = TPA Identifier
      • EAN = Employer Account Number
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.
 
(i.e. A1...........
B1............ Not required. Record will be ignored.
E1............
S1............
S2............
S3............
T1............
E2............
S4............
S5............
S6............
T2............
F1............)

Transmitter Record: Code A

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.

Authorization Record: Code B

Not required by Pennsylvania and will be ignored.

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.
  • Name Formats on the Code S Record
    • 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 blank.
     
  • Currency Amounts
    • 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 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

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.

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.
 
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.
 
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 "A"
2 - 5
Year
4
A/N
Enter year for which this report is being prepared.
6 - 14
Transmitter's Federal Identification Number
9
A/N
Transmitter's FEIN. 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
Report Type
13
A/N
Enter "Original" or "Amended".
154 - 158
Transmitter ZIP Code
5
A/N
Enter the ZIP code of the organization submitting the file.
159 - 163
Transmitter ZIP Code Extension
5
A/N
Enter four-digit extension of the ZIP code. Include hyphen in position 159. If unknown, fill with blanks.
164 - 193
Transmitter Contact Title
30
A/N
Enter the title of individual from transmitter organization that is responsible for the accuracy and completeness of the file.
194 - 203
Transmitter Contact Telephone Number
10
A/N
Enter the telephone number at which the transmitter contact can be contacted.
204 - 207
Telephone Extension
4
A/N
Enter the extension for the contact telephone number.
208 - 213
Transmitter Authorization Number
6
A/N
Enter blanks.
214
C-3 Date
1
A/N
Enter blanks.
215 - 219
Suffix Code
5
A/N
Enter blanks.
220 - 229
Service TPA ID
10
A/N
Enter blanks.
230 - 242
Total Remittance Amount
13
A/N
Enter blanks.
243 - 248
File Creation Date
6
A/N
Enter blanks.
249 - 275
Transmitter Contact Person
27
A/N
Enter the name of individual from transmitter organization that is responsible for the accuracy and completeness of the file.
 
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.
 
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
Payment Year
4
A/N
Enter the year for which the report is being prepared.
6 - 14
Federal Employer Identification Number (FEIN)
9
N
Enter the employer's FEIN. Enter only numeric characters. Omit hyphens, prefixes and suffixes.
15 - 23
Blanks
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.
74 - 113
Employer Street Address
40
A/N
Enter the street of employer's mailing address.
114 - 138
Employer City
25
A/N
Enter 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 the ZIP code. Include hyphen in position 149. If unknown, fill with blanks.
154 - 158
ZIP Code
5
A/N
Enter the ZIP code of the employer's mailing address.
159
Blank
1
A/N
Enter blanks.
160
Type of Employment
1
A/N
Enter blanks.
161 - 162
Blocking Factor
2
A/N
Enter blanks.
163 - 166
Establishment Number Coverage Group/PRU
4
A/N
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 the UC employer account number without spaces or hyphens. Left-justify and right-fill with spaces.
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
Enter blanks.
192 - 196
Tax Entity Code
5
A/N
Enter blanks.
197 - 203
State Control Number
7
A/N
Enter blanks.
204 - 208
Unit Number
5
A/N
Enter blanks.
209 - 210
Plant Number
2
A/N
Enter blanks.
211 - 255
Blank
45
A/N
Enter blanks.
256
Foreign Indicator
1
A/N
Enter blanks.
257
Blank
1
A/N
Enter blanks.
258 - 266
Other EIN
9
A/N
Enter blanks.
267 - 275
Blank
9
A/N
Enter blanks.
 
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).
 
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
9
A/N
Enter employee Social Security number. If not known, enter the letter "l" in position 2 and blanks in positions 3 - 10.
11 - 30
Employee Last Name
20
A/N
Enter employee last name. If the name has a suffix (JR/SR/II etc.), enter a blank after the last name then the suffix.
31 - 42
Employee First Name
12
A/N
Enter employee first name.
43
Employee Middle Initial
1
A/N
Enter employee middle initial or blank.
44 - 45
State Code
2
A/N
Enter the state FIPS postal numeric code of 42 for Pennsylvania. See Appendix A for all the codes.
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., "0310" for January - March 2010.
50 - 63
State QTR Total Gross Wages
14
N
Enter blanks.
64 - 77
State QTR Unemployment Insurance Total Wages
14
N
Enter quarterly gross wages paid. Include all tip income.
78 - 91
State QTR Unemployment Insurance Excess Wages
14
N
Enter blanks.
92 - 105
State QTR Unemployment Insurance Taxable Wages
14
N
Enter quarterly taxable wages.
106 - 120
Quarterly State disability Insurance Taxable Wages
15
N
Enter blanks.
121 - 129
Quarterly Tip Wages
9
N
Enter blanks.
130 - 131
Number of Weeks Worked
2
A/N
Enter the number of weeks in the reporting period in which $100 or more was earned, regardless of when paid. Valid values are 0 through 14.
132 - 134
Number of Hours Worked
3
A/N
Enter blanks.
135 - 138
Date First Employed
4
A/N
Enter blanks.
139 - 142
Date of Separation
4
A/N
Enter blanks.
143 - 146
Taxing Entity Code
4
A/N
Constant "UTAX"
147 - 161
State Unemployment Insurance Account Number
15
A/N
Enter the UC employer account number without spaces or hyphens. Left-justify and right-fill with spaces.
162 - 176
Unit/Division Location/Plant Code
15
A/N
Enter blanks.
177 - 190
State Taxable Wages
14
N
Enter blanks.
191 - 204
State Income Tax withheld
14
N
Enter blanks.
205 - 206
Seasonal Indicator
2
A/N
Enter blanks.
207
Employer Health Insurance Code
1
A/N
Enter blanks.
208
Employee Health Insurance Code
1
A/N
Enter blanks.
209
Probationary Code
1
A/N
Enter blanks.
210
Officer Code
1
A/N
Enter blanks.
211
Wage Plan Code
1
A/N
Enter blanks.
212
Month 1 Employment
1
A/N
Enter blanks.
213
Month 2 Employment
1
A/N
Enter blanks.
214
Month 3 Employment
1
A/N
Enter blanks.
215 - 275
Blank
61
A/N
Enter blanks.
 
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).
 
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
Total Number of Employees
7
N
Enter the total number of S records reported 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
Enter blanks.
27 - 40
State QTR Unemployment Insurance Total Wages for Employer
14
N
Enter quarterly gross wages subject to state UC tax. Include all tip income. (The 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
Enter blanks.
55 - 68
State QTR Unemployment Insurance Taxable Wages for Employer
14
N
Enter quarterly taxable wages subject to Unemployment taxes.
69 - 81
Quarterly Tip Wages for Employer
13
N
Enter blanks.
82 - 87
UC Tax Rate This Quarter
6
A/N
Enter blanks.
88 - 100
State QTR UC Taxes Due
13
N
Enter blanks.
101 - 111
Previous Quarter(s) Underpayment
11
N
Enter blanks.
112 - 122
Interest
11
N
Enter blanks.
123 - 133
Penalty
11
N
Enter blanks.
134 - 144
Credit/Overpayment
11
N
Enter blanks.
145 - 148
Employer Assessment Rate
4
A/N
Enter blanks.
149 - 159
Employer Assessment Amount
11
N
Enter employer contributions due (taxable wages multiplied by employer PA contribution rate).
160 - 163
Employee Assessment Rate
4
A/N
Enter blanks.
164 - 174
Employee Assessment Amount
11
N
Enter employee withholding due (gross wages multiplied by the employee withholding rate).
175 - 185
Total Payment Due
11
N
Enter blanks.
186 - 198
Allocation Amount
13
N
Enter blanks.
199 - 212
Wages Subject to State Income Tax
14
N
Enter blanks.
213 - 226
State Income Tax Withheld
14
N
Enter blanks.
227 - 233
Month 1 Employment for Employer
7
A/N
Enter blanks.
234 - 240
Month 2 Employment for Employer
7
A/N
Enter blanks.
241 - 247
Month 3 Employment for Employer
7
A/N
Enter blanks.
248 - 250
County Code
3
A/N
Enter blanks.
251 - 257
Outside County Employees
7
A/N
Enter blanks.
258 - 267
Document Control Number
10
A/N
Enter blanks.
268 - 275
Blanks
8
A/N
Enter blanks.
 
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).
 
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 "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
Enter blanks.
41 - 55
Quarterly State UC Gross/Total Wages in File
15
N
Enter blanks.
56 - 70
Quarterly State UC Excess Wages in File
15
N
Enter blanks.
71 - 85
Quarterly State UC Taxable Wages in File
15
N
Enter blanks.
86 - 100
Quarterly State Disability Insurance Taxable Wages in File
15
N
Enter blanks.
101 - 115
Quarterly Tip Wages in File
15
N
Enter blanks.
116 - 123
Month 1 Employment for Employers in File
8
A/N
Enter blanks.
124 - 131
Month 2 Employment for Employers in File
8
A/N
Enter blanks.
132 - 139
Month 3 Employment for Employers in File
8
A/N
Enter blanks.
140 - 275
Blanks
136
A/N
Enter blanks.

Acknowledgement Files

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

Based on the following possible conditions, the Unemployment Compensation Management System (UCMS) will reject the file and create an acknowledgement file.
 
Data Element
Rejection Condition
Code A - Employee Record
Report Type
  • If the value for Report Type is BLANK then reject the file.
  • If the file name is correct but the Report Type differs, then reject the file (e.g., filename is UC2X-2AX, but the report type is defined as "Original").
Code E - Employer Record
State UC Account Number
  • If State UC Account Number is missing (null/empty) throughout the file then reject the file.
Reporting Period
  • If Reporting Period is missing (null/empty) throughout the file then reject the file.
Code S - Employee Record
Social Security Number
  • If Social Security Number is missing (null/empty) throughout the file then reject the file.
Employee Last Name
  • If Employee Last Name is missing (null/empty) throughout the file then reject the file.
Number of Weeks Worked
  • If Number of Weeks Worked is missing (null/empty) throughout the file then reject the file.
State Quarter UI Total Wages
  • If State Quarter UI Total Wages is missing (null/empty) throughout the file then reject the file.
Data Shift
NOTE: A file will be rejected if there is a data shift and the file cannot be parsed. The following message will be sent: Job failed due to data shift.

III. SSA Format for Quarterly Wage Reporting via FTP

The following describes the data and record layouts that are used to create files for reporting quarterly UC wages via FTP, using the SSA format.
 
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.
The data will be received in a fixed-length file (275 bytes). In the file, the data is grouped based on codes (Code B, E, S, T). The file will have one B record followed by an E record. The E record will be followed by one or more S record(s). There can be multiple E records in one file. Finally, the S record(s) is followed by a T record. The E, S and T records form one group.
 
(i.e. B1............
E1............
S1............
S2............
S3............
T1............
E2............
S4............
S5............
S6............
T2............)

Identification Record: Code B

The Code B record identifies the organization submitting the file and must be the first data record on each file.

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.
  • 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

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.
 
Total fields must be right-justified and zero-filled.
 
RECORD NAME: B RECORD - IDENTIFICATION RECORD
RECORD LENGTH = 275
 
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.
 
RECORD NAME: E RECORD - EMPLOYER RECORD
RECORD LENGTH = 275
 
One file can have multiple entries of the E record. (i.e. there can be many employers in one file.) An S record always follows the E record.
 
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.
 
RECORD NAME: S RECORD - EMPLOYEE RECORD
RECORD LENGTH = 275
 
One file can have multiple entries of the S record, one after the other (i.e. there can be many entries of employee information for that employer [E record] in one file). A T record always follows the last S record.
 
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.
 
RECORD NAME: T RECORD - TOTAL RECORD
RECORD LENGTH = 275
 
One file can have multiple entries of the S record (i.e., there can be another entry of E record and many S records). A T record is always generated for each E record.
 
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

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
 
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

Based on the following possible conditions, UCMS will reject the file and send an acknowledgement.
 
Data Element
Rejection Condition
Code S - Employee Record
Social Security Number
  • If Social Security Number is missing (null/empty) throughout the file then reject the file.
Employee Name
  • If Employee Name is missing (null/empty) throughout the file then reject the file.
Reporting Period
  • If Reporting Period is missing (null/empty) throughout the file then reject the file.
Employee Total UC Quarterly Wages
  • If Employee Total UC Quarterly Wages is missing (null/empty) throughout the file then reject the file.
Number of Weeks Worked
  • If Number of Weeks Worked is missing (null/empty) throughout the file then reject the file.
Data Shift
Data Shift: A file will be rejected if there is a data shift and the file cannot be parsed. The following message will be sent: Job failed due to data shift.

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

It is recommended that you use a spreadsheet program such as Microsoft Excel to create your tab separated text file. This will allow you to create your file in a spreadsheet environment and save the results in a tab delimited (.TXT) format.
  • 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.
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.
 
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

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

Based on the following possible conditions, UCMS will reject the file and send an acknowledgement.
 
Data Element
Rejection Condition
Reporting Period
  • If Reporting Period is missing (null/empty) throughout the file then reject the file.
Data Shift
Data Shift: A file will be rejected if there is a data shift and the file cannot be parsed. The following message will be sent: Job failed due to data shift.

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

The following describes the data and record layouts that are used to create files for reporting or amending quarterly wage and tax data via file upload, using the comma separated value format (.CSV). The maximum file size for upload is 500k. If your file is larger than 500k, the FTP filing method must be used.
 
It is recommended that you use a spreadsheet program such as Microsoft Excel to create your comma separated text file. This will allow you to create your file in a spreadsheet environment and save the results in a comma delimited (.CSV) format.
  • 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
In the file, the data is grouped based on codes (Code A, E, S). The Code A record type is the first record type in the file, followed by the Code E record type, followed by a Code S record type. There can be multiple E and S records. Each record type must have 11 comma positions. The data will be sent in one file.
 
(i.e. A........
E........
S........)

Identification Record: Code A

The Code A record identifies the type of quarterly report being submitted, either Original or Amended.

Employer Record: Code E

The Code E record identifies an employer whose employee wage and tax information is being reported, as well as the tax report data.
 
Data formats for Code E record:
  • 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

The Code S record identifies an employer whose employee wage and tax information is being reported, as well as the wage report data for an employee. There can be multiple Code S records.
  • 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.
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.
 
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

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

Based on the following possible conditions, UCMS will reject the file and send an acknowledgement.
 
Data Element
Rejection Condition
Code A - Employee Record
Report Type
  • If the value for Report Type is BLANK then reject the file.
  • If the filename is correct (e.g. UC2X-2AX), but the report type is defined as "Original." then reject the file.
Code E - Employer Record
State UC Account Number
  • If State UC Account Number is missing (null/empty) throughout the file then reject the file.
Reporting Period
  • If Reporting Period is missing (null/empty) throughout the file then reject the file.
Code S - Employee Record
Social Security Number
  • If Social Security Number is missing (null/empty) throughout the file then reject the file.
Employee Last Name
  • If Employee Last Name is missing (null/empty) throughout the file then reject the file.
Number of Weeks Worked
  • If Number of Weeks Worked is missing (null/empty) throughout the file then reject the file.
State Quarter UC Total Wages
  • If State Quarter UC Total Wages is missing (null/empty) throughout the file then reject the file.
Data Shift
A file will be rejected if there is a data shift and the file cannot be parsed. The following message will be sent: Job failed due to data shift.

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
American Samoa
Guam
Puerto Rico
Virgin Islands
Northern Mariana Islands
AS
GU
PR
VI
MP
MILITARY POST OFFICES (APO AND FPO
CANADA, EUROPE, AFRICA AND THE MIDDLE EAST
CENTRAL AMERICA AND SOUTH AMERICA
ALASKA AND THE PACIFIC
CONTINGENCY OPERATIONS
AE
AA
AP
AC

APPENDIX B

ELECTRONIC MEDIA FILING REQUIREMENTS WAIVER REQUEST
FOR PENNSYLVANIA UNEMPLOYMENT COMPENSATION WAGE REPORTING
This form (OIT-16) must be submitted if you are currently unable to comply with the electronic filing requirements and are requesting a temporary waiver allowing you to submit your quarterly wage and tax reports via paper Forms UC-2A and UC-2.

APPENDIX C

INSTRUCTIONS FOR SUBMITTING FILES VIA FTP
The web site for filing your tax and/or wage information via FTP is: https://dliftp.state.pa.us/
 
Once you navigate to the site, this is the first screen that you will see.
 
Screen shot of initial screen.
 
Use your Unemployment Compensation Management System portal access User ID and Password to log into the FTP server. Click Sign On.
 
Screen shot of 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.
 
Screen shot of authentification
 
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.
 
Screen shot to add file
 
Navigate to the file you wish to upload. Highlight the file you wish to upload and click on the Open button.
 
Screen shot to open list of files for upload.
 
After the file has been selected, click on the Next> button.
 
Screen shot of selected file and next button.
 
Enter any comments you may have in the "Notes" field and click the Next> button.
 
Screen shot of notes area.
 
The upload Wizard will transfer the file and verify the transfer. Click the OK button.
 
Screen shot showing transfer progress.
 
When you see this screen, your FTP upload is complete. You may now sign out.
 
Screen shot showing upload completion.
 
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