Pennsylvania Unemployment Insurance
General administration:
Department of Labor and Industry
Office of Employment Security
Labor and Industry Building
Seventh and Forster Streets
Harrisburg, PA 17121
866-403-6163
www.dli.state.pa.us
Register as employer by filing Form PA-100 (Combined
Registration Form):
Department of Revenue
Bureau of Registration and Discovery
Department 280901
Harrisburg, PA 17128-0901
717-783-8839
Report quarterly wages and contributions by filing
Form UC-2/2A/2B (Employer's Report for Unemployment
Compensation, Employer's Quarterly Report of Wages
Paid to Each Employee, and Employer's Report of
Discontinued Employment) by last day of month
following end of quarter:
Department of Labor and Industry
Office of Employment Security
Seventh and Forster Streets
Harrisburg, PA 17121
Experience rating formula, base, and rates
Benefit ratio formula; Reserve Ratio Formula; State Adjustment Factor
Wage base is $8,000 for 2008
Rates range from 1.837% to 9.9836%
New employers use 3.703% except construction employers who pay 10.2626%.
Additional contributions tax of 0.25% in effect for 2008.
Employee rate - 0.06% for 2008 is withheld from gross wages. This tax is to be remitted to the Department with the employer's quarterly unemployment tax.
There are many details involved in calculating an employer rate. The numbers shown here are meant to be an overview. For complete details on Unemployment insurance in Pennsylvania, visit www.dli.state.pa.us.
