UC Tax Rates
Tax Rates/Contribution Rate Notice
Notifying Employers of Their UC Tax Rates
A Contribution Rate Notice (Form UC-657) is mailed to employers at the end of each calendar year and shows the rate effective for the coming calendar year. This percentage is to be applied to
taxable wages paid that determines the amount of employer contributions due.
This rate notice serves to notify employers of their contribution rate and explains each of the factors comprising the total rate. Choose one of the following links to view:
New Employer Rates
Computed (Experience Based) Rate
Appealing a UC Tax Rate
An employer who wishes to appeal a contribution rate may do so by accessing the UCMS employer self-service portal at
www.uctax.pa.gov. For employers unable to access UCMS, a written appeal will be accepted if received within 90 days of the mailing date of the rate notice. Written appeals should be sent to the Department of Labor & Industry, Office of UC Tax Services, Employer Account Services, PO Box 68568, Harrisburg, PA 17106-8568. The appeal must be received electronically or postmarked within 90 days from the date of the contribution rate notice and must specify the reason(s) why the contribution rate assigned is incorrect. If the ninetieth day from the date of the contribution rate notice falls on a Saturday, Sunday or legal holiday, an appeal received electronically or postmarked on the next business day will be accepted as timely.
If the Office of UC Tax Services issues a denial of a contribution rate appeal, the employer has the right to file a second-level appeal with the
UC Tax Review Office.
Contribution Rate Notices
The Office of UC Tax Services plans to issue the Contribution Rate Notice for calendar year 2021, Form UC-657, no later than December 31, 2020. Employers who receive their 2021 UC Contribution Rate Notice with this mailing date will have the following important tax deadlines:
January 30, 2021 is the last day to file a timely voluntary contribution to lower the 2021 contribution rate. (A voluntary contribution may be submitted at any time, but to affect a contribution rate, it must be received within 30 days from the mailing date of the Contribution Rate Notice or no later than one hundred twenty days after the beginning of such year, whichever is earlier.)
March 31, 2021 is the last day to file a timely rate appeal to the contribution rate reflected on the Contribution Rate Notice. (A timely rate appeal must be filed within 90 days of the mailing date of the Contribution Rate Notice.) Please note that the surcharge adjustment and additional contributions are not appealable items.
April 30, 2021 is the last day to file a timely election for a Debit Reserve Account Balance Adjustment.
Employers who received a 2021 Contribution Rate Notice with a mailing date other than December 31, 2020, will need to adjust these deadlines according to the instructions on the reverse side of the form.