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The Unemployment Compensation Amnesty Program runs from July 1, 2017 until September 30, 2017. 

UC Amnesty Frequently Asked Questions


Claimant FAQ’S Employer FAQ’s
   

Claimant FAQ's

Q: What is the Amnesty Program?

A: Act 144 of 2016 established the Unemployment Compensation (UC) Amnesty Program. The act specifies the UC liabilities that are eligible for amnesty, the extent to which amnesty may be given, and the terms and conditions governing the program. To participate, a claimant owing a liability that is eligible for amnesty must file an amnesty.


Q: What types of overpayments are included in the amnesty amount owed in my amnesty invitation letter?

A: All fault UC and extended benefits (EB) overpayments and all nonfault UC overpayments established on or before December 31, 2016, are included.


Q: What will the department waive if I participate in the Amnesty Program?

A: For fault overpayments, the department will forgive one-half of the unpaid interest and will waive one-half of any previously imposed, but unserved, penalty weeks. For nonfault overpayments, the department will waive one-half of the remaining overpayment balance.


Q: How can I participate in the program if I did not receive an amnesty invitation letter?

A: Print the Claimant Self-Reporting Form and then call the Amnesty Call Center at 855-284-8545 to inquire whether you are eligible for the program. If you are eligible, the call center will tell you the payment amount(s) to enter on the amnesty form. Complete and sign the amnesty form and send it to the department with your cashier’s check or money order made payable to the “PA UC Fund.” Include your name and Social Security number on your payment. You are encouraged to provide an updated address on the amnesty form.


Q: What happens if I don’t participate in the UC Amnesty Program?

A: You will not receive the benefit of amnesty; that is, satisfying your liabilities at a reduced amount. You will remain liable for the full amount of your overpayment(s).


Q: How do I make a payment?

A: If you received the amnesty invitation letter, return to the UC Amnesty Home Page and click the button for 'Online Claimant Payments'. If you did not receive an amnesty invitation letter, follow the instructions in the question above titled "Q: How can I participate in the program if I did not receive an amnesty invitation letter?".


Q: Where can I mail my payment?

A: Mail a cashier’s check or money order payable to the “PA UC Fund” to:
Cash Unit, Amnesty Program
Office of Unemployment Compensation Benefits Policy
Pennsylvania Department of Labor & Industry
651 Boas Street, Room 525
Harrisburg, PA 17121

Include your name and Social Security number on your payment. Please note that you must submit your completed and signed amnesty form with your payment in order to be eligible.


Q: How do I make an online payment?

A: To pay by credit or debit card, return to the UC Amnesty Home Page and click the button for 'Online Claimant Payments'. Online payments are accepted Monday through Friday from 6:00 AM to 10:00 PM and Sunday from 6:00 AM to 11:00 PM. You must use the PIN number that you used to file for UC benefits. If you no longer have your PIN, email UCClaims@PA.GOV with subject line “Amnesty PIN.” For identification purposes, you MUST provide the following in the email:

  • your full name
  • last four digits of your Social Security number
  • address on the UC claim record
  • your current address (if different)
  • date of birth
  • telephone number
You will receive an email reply when your request is processed. You should then receive your new PIN by mail within 7 to 10 days. Requesting your PIN does NOT extend the amnesty deadlines.


Q: Can I make more than one payment over the three months?

A: No. You must make one payment for the full amnesty amount owed in order to receive the benefit of amnesty.


Q: What is the deadline for submitting payment?

A: September 30, 2017. Online payments must be submitted by midnight on September 30, 2017. Please be advised that you can only make online payments Monday through Friday from 6:00 AM to 10:00 PM and Sunday from 6:00 AM to 11:00 PM. Mailed payments must be postmarked by September 30, 2017.


Q: What happens if my payment is postmarked after September 30, 2017?

A: Amnesty will not be granted. The payment will be applied toward your overpayment(s), but you will not receive any of the benefits of amnesty. You will receive a letter advising you of the remaining balance due.


Q: I mistakenly sent in more than the balance owed. How long will it take to receive a refund?

A: A refund for excessive payments may take 60 to 90 days to process.


Q: If I have an appeal pending on a UC overpayment, is the overpayment eligible for amnesty?

A: No, an overpayment that is under appeal is not eligible for amnesty. You may, however, participate in amnesty with regard to the overpayment if you withdraw the appeal. You must withdraw the appeal in writing prior to making your amnesty payment.


Q: I received my amnesty invitation letter at the end of the amnesty period or after the program ended. Can I submit my amnesty form and payment after September 30, 2017?

A: No. The department is not able to extend the deadline. All amnesty forms and payments must be received or postmarked by September 30, 2017.


Q: My federal income tax refund was intercepted through the Treasury Offset Program (TOP) to satisfy all or part of my UC overpayment. I would like to participate in the Amnesty Program, but I do not know if the amnesty amount due in my amnesty invitation letter reflects this payment. How can I verify that the total due on my amnesty invitation letter includes the payment you received through the TOP program?

A: Please contact the Amnesty Call Center at 855-284-8545 and inform the department representative that you would like to participate in the Amnesty Program, but you are unsure of the current amount due because your federal income tax refund was intercepted by TOP. The representative can either confirm the current amount due or notify the appropriate office for assistance. Please note that payments received from TOP may not be reflected immediately in your balance.


Q: I did not receive a UC-325 billing notice this month. Can you please explain why?

A: The normal billing notices were suspended during the amnesty period. If you have an overpayment balance after the amnesty period expires, you will resume receiving your normal billing notices.


Q: Will the UC Amnesty Program be offered every year?

A: No, the PA UC Law does not allow for amnesty to be offered every year. State legislation must be enacted to authorize future amnesty programs.



Employer FAQ's


Q: How do I pay the amount due to participate in the Amnesty Program?

A: Login to your account and navigate to the Make a Payment menu. The amount that is required to be paid to participate in the Amnesty Program will be displayed. Select the option for the payment that you are making, then agree to the Amnesty Terms and Conditions and select your payment method (we highly encourage electronic payment).


Q: How do I file or amend quarterly tax reports for the period covered by the Amnesty Program?

A: Login to your account and navigate to the Quarterly Reporting menu. Select to either File Quarterly Report or Amend Quarterly. Complete filing and amending all relevant reports and then navigate to the Make a Payment screen. The amount that is required to be paid to participate in the Amnesty Program will be displayed. Select the option for the payment that you are making, then agree to the Amnesty Terms and Conditions and select your payment method (we highly encourage electronic payment).


Q: I paid my account in full earlier this year. Can I receive a refund of half of the interest and penalty that I paid?

A: No. The Amnesty Program is available for contributory employer delinquencies through the third quarter of 2016 and reimbursable employer delinquencies that are currently unpaid and due on or before October 31, 2016.


Q: I haven’t paid my taxes since 2013. Can I pay half of all of the interest and penalties owing through the first quarter of 2017?

A: No. The Amnesty Program only applies to delinquencies for the third quarter of 2016 and prior quarters. Amnesty does not apply to contributions, lien costs, interest and penalty due for the fourth quarter of 2016 and subsequent quarters.


Q: Why doesn’t the Amnesty Program apply to all quarters? Why is it limited to the third quarter of 2016 and earlier quarters?

A: The Amnesty Program is governed by Article XV-A of the UC Law, which was enacted on November 3, 2016. The statute specifies the liabilities that are eligible for amnesty. For contributory employers, the latest quarter eligible for amnesty is the third quarter of 2016. For reimbursable employers, amnesty is limited to reimbursement due on or before October 31, 2016.


Q: I cannot pay half of the interest and penalty at this time. Can I go on a payment plan and still receive amnesty?

A: No. To receive amnesty, you must pay all of the contributions and lien costs due through the third quarter of 2016 and one half of the interest and penalty due for those quarters during the amnesty period. The amnesty period begins on July 1, 2017, and continues through September 30, 2017.


Q: I am currently on a payment plan that extends to December 31, 2017. Can I continue to make payments under the plan and receive amnesty after all my payments are made?

A: If your payment plan includes contributions due for calendar quarters through the third quarter of 2016, you must pay those contributions and related lien costs in full, and one half of the corresponding interest and penalties during the amnesty period (July 1, 2017, through September 30, 2017) in order to receive amnesty. Also, these amounts must be paid in a lump sum online by logging into your account . If mailing a payment your payment should be sent with your Employer Amnesty Form. If your payment plan includes delinquencies after the third quarter of 2016, you may continue to pay these delinquencies under the payment plan.


Q: The department assessed me for UC contributions, interest and penalties and I filed a petition for reassessment, which is pending. If I just pay the assessment, can I participate in the Amnesty Program?

A: In order to participate in the Amnesty Program, you must first file tax reports online for the calendar quarters covered by the assessment. If the reports indicate a contribution liability that exceeds the assessed amount, you must pay the amount established by the reports, plus one half of the interest and penalties due. Also, you must withdraw your petition for reassessment. If you satisfy these requirements and meet all other amnesty requirements, you will be eligible for the Amnesty Program.


Q: My question is the same as the previous question except that in my case I did not file a petition for reassessment.

A: In order to participate in the Amnesty Program, you must first file tax reports online for the calendar quarters covered by the assessment. If the reports indicate a contribution liability that exceeds the assessed amount, you must pay the amount established by the reports, lien costs, and one half of the interest and penalties due. If you meet these requirements and other amnesty requirements, you will be eligible for the Amnesty Program.

Q: The department filed three liens against me. One is for the third quarter of 2016 and the other two are for the fourth quarter of 2016 and first quarter of 2017, respectively. Do I need to pay all the lien costs to qualify for the Amnesty Program?

A: The Amnesty Program only applies to delinquencies through the third quarter of 2016. To qualify for amnesty, you must pay the legal costs for the lien covering the third quarter of 2016. However, we encourage you to bring your account into balance and pay all delinquencies.


Q: Will the UC Amnesty Program be offered every year?

A: There are no plans for another UC Amnesty Program.


Q: I have not filed UC tax reports since 2013. Can I participate in the UC Amnesty Program?

A:In order to participate in the Amnesty Program, you must first file tax reports online for all quarters through the third quarter of 2016, pay the contributions due, and pay one half of the interest and penalties due.


Q: I have not filed UC tax reports since 2013. Do I need to file reports for the fourth quarter of 2016 and subsequent quarters to participate in the UC Amnesty Program?

A:No. However, we encourage you to bring your account up to date by filing all missing reports and paying all delinquencies on your account.


Q: What is more beneficial - paying in July or September?

A: If you are seeking amnesty with regard to unpaid contributions, it would be in your best interest to pay in July because interest will continue to accrue during the amnesty period until the contributions are paid.


Q: Why can’t I receive amnesty for my civil penalties?

A: Article XV-A of the UC Law, which governs the Amnesty Program, does not authorize amnesty for monetary penalties under Section 802.1 of the UC Law.


Q: What happens if I don’t participate in the UC Amnesty Program?

A: You will not receive the benefit of amnesty; that is, satisfying your liabilities at a reduced amount. You will remain liable for the full amount of your contributions, interest and penalties.


Contact Information

Claimants: Amnesty Call Center at 855-284-8545.
Employers: Employer Contact Center: 866-403-6163, option #3.