PA Department of Labor & Industry

Unemployment Compensation Tax Services

Unemployment Compensation (UC) Tax Services in Pennsylvania handles the collection of unemployment taxes from employers and provides guidance and support to businesses regarding their tax obligations.

Unemployment Compensation (UC) offers temporary income support to eligible workers who lose their jobs through no fault of their own. Employers make contributions in the form of quarterly tax payments. These payments are the main source of funding for UC benefit payments. An employee withholding tax is a secondary funding source.

UC program administration costs are paid for by federal employer taxes. These taxes are collected under the Federal Unemployment Tax Act (FUTA).

USPS Changes May Affect Postmark Date

Changes in how the U.S. Postal Service processes mail may result in postmark dates that are later than the day you mail an item. Since Unemployment Compensation Tax deadlines may be based on the postmark date, this could affect whether your submissions are considered on time. To avoid delays, use the self-service options in the Unemployment Compensation Management System (UCMS) or ask for a free manual postmark at the post office. 

Filing UC Quarterly Wage/Tax Reports

This page features information about who, what, when, where, and how to file UC reports.

File Reports

UC Tax Rates

Find more information on annual contribution rate notices, types of rates, appeals and more.

Delinquency Resolution

Find out how to resolve your outstanding UC tax balance.