How to File
The Department of Labor & Industry requires that employers file unemployment compensation (UC) quarterly reports electronically through the Unemployment Compensation Management System (UCMS). Paper UC-2 and UC-2A forms are no longer being mailed.
There are several options from which to choose to electronically file UC tax and wage data. These options are:
- online reporting,
- file upload through the employer portal, or
- File Transfer Protocol (FTP).
The online filing option should be used only if the number of employees being reported is 100 or less. If the number of employees exceeds 100, you must either file upload or FTP.
For information on the file layouts and formats that are necessary for the electronic reporting of UC tax and wage data by file upload or FTP, please review the UC-2010 handbook (PDF).
Important--UCMS Acceptable File Format Changes Effective January 1, 2020
The following changes will be implemented January 1, 2020:
- ICESA files will now be accepted for both tax and wage reporting of original files. Currently, the ICESA file can only be used for wage reporting.
- TAB and SSA file formats will no longer be accepted.
- CSV files will require a Federal Identification Number (FEIN) in each E record AND contact information in the A Record.
- Filers already have the ability to add the FEIN and contact information now; however, they will become required fields effective January 1, 2020.
The File Layouts and Formats for Electronic Reporting of PA Quarterly Unemployment Compensation Wage and Tax Data, form UC-2010, provides information on the acceptable file formats and specifications. After January 1, 2020, the UC-2010 will be updated to remove the unacceptable file formats and specifications. The UC-2010 can be found on the UC Management Page of the Employer UC Services section of the website or accessed by clicking on the link UC-2010 handbook.
For questions regarding the file specifications, contact the Office of UC Tax Services at 1-866-403-6163, option 2.
Amending Tax and Wage Information
Changes to previously filed tax and wage information can be made by accessing the Quarterly Reporting portal in UCMS and selecting "Amend Quarterly Report."
For information on the file layouts and formats that are necessary for the electronic amending of UC tax and wage data by file upload or FTP, please review the
UC-2010 handbook (PDF).
Penalty for Non-Compliance
Employers who are unable to comply with the electronic filing requirement must file a waiver request form. Employers without a department-approved waiver whose reports are not filed electronically will be charged a penalty equal to 15 percent of the total contributions payable, with a minimum of $125 and a maximum of $450.
How to Pay
UC Management System