How to Pay
There are several ways to electronically pay the UC tax due. These options are:
ACH Debit – UCMS will electronically contact the financial institution selected by the employer and will deduct the designated amount
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.
Effective January 1, 2017, employers are required to pay Unemployment Compensation (UC) contributions and reimbursement Statement of Accounts electronically if the total liability owed equals or exceeds $5,000 for a payment period. Once the threshold is met, all subsequent payments must also be submitted electronically, even if amounts due for subsequent periods are less than $5,000.
For Contributory employers, this requirement begins with the first calendar quarter 2017 filing period.
For Reimbursable employers, this requirement begins with the first 2017 monthly or quarterly benefit charge period.
The liability owed for a payment period includes contributions, reimbursement of benefit charges, interest, and penalties for that payment period. Employers whose liability reaches the $5,000 threshold are required to make all payments of contributions, reimbursement of benefit charges, interest, penalty, and/or fees electronically through the Unemployment Compensation Management System (UCMS).
Failure to comply can result in a penalty of 10% of the payment, up to a maximum of $500 with a minimum of $25 per occurrence.
Employers and third party administrators (TPAs) can access UCMS at https://www.uctax.pa.gov.
How to File
UC Management System