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of the Commonwealth of Pennsylvania

    The .gov means it's official.

    Local, state, and federal government websites often end in .gov. Commonwealth of Pennsylvania government websites and email systems use "pennsylvania.gov" or "pa.gov" at the end of the address. Before sharing sensitive or personal information, make sure you're on an official state website. 

    UC for Employers

    Unemployment benefits are paid for a short time to people who can work and are looking for a new job. Employers make contributions in the form of quarterly tax payments. These payments are the main source of funding for UC benefit payments.

    Download the UC Employer Guide (PDF)
    Contact Us

    Programs for Employers

    Audits

    Answers to frequently asked questions about UC Tax Service Audits.

    Learn more about audits

    Clearance Certificate

    The Office of Unemployment Tax Services issues various clearances on behalf of L&I.

    Request a clearance certificate

    Filing UC Quarterly Wage/Tax Reports

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

    File Reports

    Forms

    This page contains forms for UC Wage Reporting, Registration, and Benefits as well as informational pamphlets.

    Find the form you need

    Rate Appeal

    Information about how to file a rate appeal.

    File a rate appeal

    Reimbursable Employers

    Political subdivisions and 501 (c)(3) employers have the option to be reimbursable.

    Learn more about the reimbursable option

    Relief from charges

    Employers may be relieved of UC benefit charges in certain situations under PA UC Law. Relief is not granted if the claimant is unemployed due to a lack of work.

    Learn More about Relief from Charges

    UC System Resources

    The UC system provides employers an online tool to manage UC benefit request and account information.

    Review guides

    UC Tax Review Office

    The UC Tax Review Office administers “second level” rate appeals and Petitions for Reassessments for determinations by the Office of UC Tax Services.

    Learn more about the UC Tax Review Office

    Upcoming Events

    Not sure how to navigate the calendar? A video tutorial from L&I's Unemployment Compensation (UC) team is available on YouTube.

    UC Event Calendar Video Tutorial

    L&I's Unemployment Compensation (UC) team explains how to navigate the UC Event Google calendar.

    UC Newsletter - Issues & Updates

    The UC Issues Update was created in response to requests from employer groups. It is published quarterly and posted online.

    The newsletter ensures that our external customers are aware of precedent court decisions, changes to UC regulations, opportunities to reduce UC contributions, and the Department of Labor and Industry's continuous quality improvement projects with regard to customer service. UC Issues Update features a "Questions & Answers" column that responds to employer concerns. Questions may be submitted to the Deputy Secretary for UC Programs at UC Tax Inquiry.

    The four most recent issues are available on this page. Previous issues have been archived. Requests for archived issues may be submitted at UC Tax Inquiry.

    Please Note: Many articles contained in archived newsletters contain information that does not accurately reflect current Pennsylvania UC Law or administrative services and procedures. Please refer to the UC section of this Web site for accurate, up-to-date information.