UC Tax Rates

A Contribution Rate Notice (Form UC-657) is mailed to employers at the end of each calendar year and shows the contribution rate effective for the coming calendar year. This percentage is applied to taxable wages paid to determine the amount of employer contributions due.

This contribution rate notice serves to notify employers of their contribution rate and provides each of the factors comprising the total rate. 

An employer who wishes to appeal a contribution rate may do so by accessing the UCMS employer self-service portal at www.uctax.pa.gov. For employers unable to access UCMS, a written appeal will be accepted if received within 90 days of the mailing date of the contribution rate notice. Written appeals should be sent to the Department of Labor & Industry, Office of UC Tax Services, Employer Account Services, PO Box 68568, Harrisburg, PA 17106-8568. The appeal must be received electronically or postmarked within 90 days from the date of the contribution rate notice and must specify the reason(s) why the contribution rate assigned is incorrect. If the ninetieth day from the date of the contribution rate notice falls on a Saturday, Sunday or legal holiday, an appeal received electronically or postmarked on the next business day will be accepted as timely.

If the Office of UC Tax Services issues a denial of a contribution rate appeal, the employer has the right to file a second-level appeal with the UC Tax Review Office.

The Office of UC Tax Services plans to issue the Contribution Rate Notice for calendar year 2025, Form UC-657, no later than December 31, 2024. Employers who receive their 2025 UC Contribution Rate Notice with this mailing date will have the following important tax deadlines:

• January 30, 2025 is the last day to file a timely voluntary contribution to lower the 2025 contribution rate. (A voluntary contribution may be submitted at any time, but to affect a contribution rate, it must be received within 30 days from the mailing date of the Contribution Rate Notice or no later than 120 days after the beginning of such year, whichever is earlier. If the 30-day period due date or the 120-day period due date falls on a Saturday, Sunday or legal holiday, a voluntary contribution received electronically or postmarked on the next business day will be accepted as timely.
  
  
• March 31, 2025 is the last day to file a timely rate appeal to the contribution rate reflected on the Contribution Rate Notice. (A timely rate appeal must be filed within 90 days of the mailing date of the Contribution Rate Notice.) Please note that the Surcharge adjustment and Additional Contributions are not appealable items. If the ninetieth day from the date of this notice falls on a Saturday, Sunday or legal holiday, an appeal received electronically or postmarked on the next business day will be accepted as timely.
  
  
• April 30, 2025 is the last day to file a timely election for a Debit Reserve Account Balance Adjustment.
  

Employers who received a 2025 Contribution Rate Notice with a mailing date other than December 31, 2024, will need to adjust these deadlines according to the instructions on the reverse side of the form.