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    Tax Review Office

    The UC Tax Review Office administers the unemployment compensation tax appeal system on behalf of the Secretary of Labor & Industry. Through this "second level" appeal system, the UC Tax Review Office conducts independent reviews of determinations made by the Office of UC Tax Services. The UC Tax Review Office is separate and not part of the Office of UC Tax Services.


    The Pennsylvania UC Law permits an employer to appeal the following UC tax issues:

    • an assessment, and
    • a contribution rate (UC tax rate)

    Assessments and UC tax rate appeals have different rules and procedures, explained more fully on following pages. Additionally, case law permits the review of certain refund requests that involve liability for unemployment tax not at issue through a rate appeal or an assessment.


    The UC tax appeal system is governed by Administrative Law and Procedure (2 Pa.C.S. § 101 et seq.) and the General Rules of Administrative Practice and Procedure (1 Pa. CodeOpens In A New Window

    § 31.1 et seq.) as well as the relevant portions of the Pa. UC Law (43 P.S. § 751 et seq.) and attendant regulations (34 Pa. CodeOpens In A New Window

    § 61.1 et seq.). The Secretary may appoint a "Presiding Officer" to hold a hearing and establish and certify the official record of a case. The Secretary, or the Secretary's delegate, renders the final decision of the Department for UC tax rate appeals and Petitions for Reassessment.


    Notice: As stated above, the UC Tax Review Office is the second level in the appeal process. Therefore, before submitting a UC tax rate appeal to the UC Tax Review Office, the employer already must have filed a first-level appeal with, and received a decision (denial) from, the Office of UC Tax Services. If you have not filed a first-level appeal or received a denial from the Office or UC Tax Services, please contact Employer Tax Services at 866-403-6163, weekdays from 7:30 a.m. to 4:00 p.m. Eastern Time. Failure to follow these instructions may result in improper routing and delay the processing of your appeal.


    Mailing address:

    UC Tax Review Office
    Suite 1113, Labor & Industry Building
    651 Boas Street
    Harrisburg, PA 17121

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