Overview
Submit your appeal within 90 days.
We recommend using the Unemployment Compensation Management System (UCMS) employer self-service portal at www.uctax.pa.gov to file your appeal.
For employers unable to access UCMS, a written appeal will be accepted if received within 90 days of the mailing date of the Pennsylvania (PA) UC contribution rate notice.
Written appeals should be sent to:
PA Department of Labor & Industry
Office of UC Tax Services
PO Box 68568
Harrisburg, PA 17106-8568
The appeal must be received electronically or postmarked within 90 days from the date of the PA UC contribution rate notice and must specify the reason(s) why the contribution rate assigned is incorrect. 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.
If you do not appeal, the rate assigned to you will become conclusive and binding.
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.
Note: The PA UC Law requires contributions to be paid at the rate assigned by the department while a rate appeal is pending.