Employers covered by the Pennsylvania (PA) UC Law are required to file reports and remit contributions on a quarterly basis. The reports and contributions are due at the end of the month following the calendar quarter (April 30, July 31, October 31, January 31). If a due date falls on a Saturday, Sunday, or legal holiday, the report will become due on the next business day. Employers are required to report wages for the quarter in which the wages are paid. Conversely, credit weeks are reported for the quarter in which they are earned. A credit week is any calendar week in which the employee earned $116 or more in covered employment regardless of when that week was paid.
- Employers having more than one place of business in Pennsylvania must file a consolidated tax and wage report covering all places of business.
- A report must be filed even though there has been no employment and no wages have been paid during a calendar quarter. This is not necessary if the account is in Inactive status.
- Employers are required to file reports electronically via UCMS.
What to Report
The Quarterly Reporting portal in UCMS is used to report each quarter’s tax and wage data. The following information will be collected or electronically determined by UCMS based on the filing method chosen:
- Employee social security number
- Employee 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 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)
All employers must keep clear, accurate and complete employment and payroll records. All employment and payroll records, as well as other records, such as cash-books, journals, ledgers, and corporate minutes, must be retained at the place of employment or at an established central record keeping office for at least four years after contributions relating to such records have been paid. These records are subject to inspection and audit by a representative of the Office of UC Tax Services.
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.