Overview
The Department of Labor & Industry requires employers to file Unemployment Compensation quarterly tax reports electronically through the Unemployment Compensation Management System (UCMS).
Reports and contributions are due at the end of the month following the calendar quarter (April 30, July 31, October 31, and January 31). If a due date falls on a weekend or legal holiday, the report will be due the next business day.
You'll need the following information to submit your reports through the Quarterly Reporting portal in UCMS:
- Each employee's Social Security number
- Each employee's first name, middle initial, and last name
- Gross wages paid to each employee
- Taxable wages due
- Credit weeks earned by each employee during the quarter
- Total number of covered employees in the pay period, including the 12th of the month
- Employee contributions due
- Employer contributions due
- Interest due for late payment (when appropriate)
- Penalty for late filing (when appropriate)
L&I encourages employers to keep clear, accurate and complete employment and payroll records and retain those records at the place of employment or at an established central recordkeeping office for at least six years after contributions relating to such records have been paid. These records are subject to inspection and audit by the Office of UC Tax Services.
Please note:
- Employers who have more than one business location in PA must file a consolidated tax and wage report covering all locations of their business.
- A report must be filed even if there has been no employment or wages paid during the calendar quarter.
How to Pay
There are several ways to electronically pay the UC tax due through UCMS.
- ACH Debit – UCMS will electronically contact the financial institution selected by the employer and will deduct the designated amount on the warehouse date indicated while submitting the payment
- ACH Credit – The employer instructs the financial institution to electronically transmit the designated amount to UCMS
- Credit Card – Allows the employer to electronically make a payment with a credit card, or
- Print a voucher and mail a payment – Allows the employer to print the payment voucher and mail it to the department with a check.
Checks or money orders should be made payable to: PA UC Fund. Your full name and Social Security number should be entered on the check or money order. Mail to:
Office of UC Benefits
UI Payment Services
PO Box 67503
Harrisburg, PA 17106-7503
When you have repaid your overpayment, you may receive a billing statement reflecting that your balance is zero. If you need a receipt or proof of payment, your canceled check or money order stub will serve as your receipt.
All other correspondence should be sent to:
Office of Unemployment Compensation Benefits
Claimant Services
Room 501 Labor and Industry Building
651 Boas Street
Harrisburg PA 17121
FAQs
The Catch-All clause states that regardless of any other provisions of the PA UC Law, if services and remuneration for services are covered under the Federal Unemployment Tax Act (FUTA), they are automatically covered under the PA UC Law.