Pennsylvania Form UC-2 – Employer's Report for Unemployment Compensation

Greg Hatfield Updated by Greg Hatfield

Mandatory Electronic Filing

Effective with the first quarter 2014 filing, employers are required to electronically file quarterly UC tax and wage reports through UCMS.

If you have not already registered with UCMS to file electronically, the time to do so is now. To access UCMS, go to www.uc.pa.gov. The Department of Labor & Industry will not be mailing UC-2 and UC-2A forms to employers for any filing period that begins on or after January 1, 2014.

There are several options that employers can use to electronically file their UC tax and wage data. These options are 1. online reporting (available only if the number of employees in your entity is 100 or less), 2. file upload through the employer portal or 3. File Transfer Protocol (FTP). If the number of employees exceeds 100, you must either file upload or FTP. For information on the file layouts and formats that are necessary for electronic reporting of UC tax and wage data by file upload or FTP, please review the UC-2010 handbook which can be found on this website.

Employers who do not file their quarterly reports and/or amended reports electronically for filing periods that begin on or after January 1, 2014 may be assessed a penalty of 10% of quarterly contributions due at a minimum of $25 and a maximum of $250.

If you have questions, please contact the UC Employer Contact Center at 866-403-6163, Option 2 or, within the Harrisburg area at 717-787-7679, Option 2, weekdays from 8:00 a.m. until 4:30 p.m., Eastern Time. To ensure proper handling of your inquiry, please be prepared to provide the name of your business and your PA UC account number.

CFS supports creation of CSV files for submittal via FTP or File Upload. See PA Unemployment Compensation Management System (UCMS) File Upload or FTP Submittal of PA Form UC-2/UC-2A.

GENERAL INFORMATION

For assistance with these forms, refer to the listing of Field Accounting Service (FAS) offices on the top half of the page with Form UC-2 or visit our website at www.state.pa.us; PA Keyword: “labor and industry,” and click on the state map to indicate your local area, select the county, scroll down to “UC Employer Tax Services.”

The information on this form is provided for your convenience. It is not an official statement of the PA UC Law (Law). If there is any conflict between this form and the Law, the Law will prevail.

Due dates. If a due date falls on a Saturday, Sunday, or legal holiday, the reports will become due on the next business day. Reports and payment are due for each quarter as follows:

Quarter covering Jan, Feb, March April, May, June July, Aug, Sep Oct, Nov, Dec

Due on or before April 30 July 31 October 31 January 31

Penalties. Refer to item 8 of Form UC-2 on reverse side. Penalties will be charged for reports not postmarked by the due date and for noncompliance with the magnetic media reporting requirement. A penalty of 10% is assessed on the total contributions due for a quarter. The penalty shall not be less than $25 or more than $250 per quarter or infraction. Any check or electronic payment dishonored by a bank will be subject to a penalty of 100% of the face value of the check or electronic payment, with a minimum charge of $10 and a maximum charge of $100 per occurrence.

Interest. Refer to item 7 of Form UC-2 on reverse side. Delinquent contributions are subject to an interest charge as provided under Section 308 of the Law (43 P.S. §788) per month, or fraction of a month, from the date that they become due until paid. This includes any portion of the month in which payment is made. The rate of interest is determined annually under Section 806 of the fiscal code (72 P.S. §806).

Employer’s contribution rate. The Department’s official notification of an employer’s contribution rate is the issuance of the contribution rate notice, Form UC-657 or UC-657M. Questions concerning the UC contribution rate should be directed to the UC Tax Information Line at (717) 772-8761.

Employer’s account number. Use this number in all correspondence with the Department regarding PA UC taxes or benefits. If there is no PA UC account number, leave this box blank and provide Federal Identification Number in item 12. Note that a contributory employer’s account number consists of 7 digits. Two prefix digits designate the county, the remaining 5 digits are assigned sequentially. An eighth character (R or M) designates a reimbursable employer. In addition, the Department utilizes a “check digit” to ensure the accuracy of the account number. While this is not a part of your account number, it is required on Forms UC-2 and UC-2A.

No wages this quarter. A report must be filed even though there has been no employment and no wages have been paid during the calendar quarter. In this case, enter zero (0) in items 1, 2 and 4 on Form UC-2; Form UC-2A is not required. Sign Form UC-2 and return. Form UC-2B should be completed if PA employment has been permanently discontinued or transferred.

PA FORM UC-2, EMPLOYER’S REPORT FOR UNEMPLOYMENT COMPENSATION

Item 1. For each month in the calendar quarter, enter the number of all full-time and part-time workers who worked or received wages for the payroll period which included the 12th of the month. Enter zero (0) if there is no employment for the payroll period which includes the 12th of the month.

Item 2. Enter the total amount of wages, as defined in the Law, paid in this calendar quarter to all employees. This amount should equal the total of all entries on the Form UC-2A. If no wages were paid during the quarter, enter zero (0), sign and return Form UC-2.

Item 3. If applicable, enter the amount of employee contributions. Calculate the employee’s contribution by multiplying the employee contribution rate (determined annually, based on the UC Trust Fund solvency) by the employee’s gross wages. All employers are required to withhold and remit employee contributions to the Department each quarter. For the current employee contribution rate, refer to the top half of the page with Form UC-2 or contact the nearest FAS office.

Item 4. Enter the amount of taxable wages paid to employees during this quarter. Do NOT enter exempt wages. Only the first $8000 of wages paid to each employee during the calendar year are taxable. An employer may use wages paid by a predecessor employer in the calculation of the taxable wage amount if there was a transfer of the business and the wages were paid to the same employee during the calendar year. Likewise, when a business permanently transfers an employee who was previously reported in another state, those wages reported to the other state may be used for the taxable amount. If there are no taxable wages for this quarter, enter zero (0).

Item 5. Multiply the amount in item 4 (taxable wages) by the UC contribution rate shown directly above the name and address. The contribution rate notice, Form UC-657 or UC-657M, supercedes the UC contribution rate shown on Form UC-2. Questions concerning your rate should be directed to the nearest FAS office.

Item 6. Add item 3, employee contributions, and item 5, employer contributions.

Item 7. Refer to “Interest” on the reverse side. Compute the amount of accrued interest by multiplying the contributions paid after the due date by the applicable rate of interest for the number of full or partial months since the due date. For the current rate of interest, refer to the top half of the page with Form UC-2 or contact the nearest FAS office.

Item 8. Refer to “Penalties” on the reverse side. Compute the amount of the penalty by multiplying the amount of total contribution (item 6) by 10%. If this amount is more than $25 and less than $250, enter the amount. If the amount is less than $25, enter $25. If the amount is more than $250, enter $250.

Item 9. Enter the sum of items 6, 7 and 8. Make check or money order payable to the PA UC Fund. Do not deduct a credit unless authorized by the Department. Any check or electronic payment dishonored by a bank will be subject to a penalty by Law.

Item 10. The report must be signed. The signature must be that of the owner, partner, receiver, trustee, administrator, corporate officer or authorized agent. Date the report, show the title and business telephone number of the signer.

Item 11. Indicate if you have filed Form UC-2A by paper, Internet or magnetic media.

Item 12. Provide Federal Identification Number.

PA FORM UC-2B, EMPLOYER’S REPORT OF EMPLOYMENT AND BUSINESS CHANGES

This form is located on the reverse side of the UC-2 page. Complete it to report any recent change in name, address, location, employment or other information for your business. To change information concerning your designated Power-of-Attorney, use Form UC-884 available by going to www.state.pa.us; PA Keyword: “unemployment,” and click on “Downloadable Forms” under “Employer UC Services/Information.”

Note that any change in entity or legal structure, including a transfer from parent to subsidiary or vice versa, requires a new account number. To apply for a new account number, complete Form PA-100, PA Enterprise Registration Form.

PA FORM UC-2A, EMPLOYER’S QUARTERLY REPORT OF WAGES PAID TO EACH EMPLOYEE

Item 1. Enter the name and telephone number of the individual preparing this report.

Item 2. Enter the total number of pages in this report. If using continuation sheets, Form UC-2A is considered page 1.

Item 3. Enter the total number of all employees on all pages. Include only employees that have gross wages paid this quarter.

Item 4. Enter the plant number, if approved. For additional information about plant number reporting, contact the nearest FAS office.

Item 5. Enter the total gross wages for all employees listed on all pages of Form UC-2A, continuation sheets, or magnetic media. This amount must agree with the amount entered in item 2 on Form UC-2.

Item 6. If you would like the Department to preprint your employees’ names and social security numbers on Form UC-2A for the next quarter, fill in this circle.

Item 7. Enter the employee’s social security number as it appears on their social security card. An employee who does not have a social security account number may obtain one by making application on federal Form SS-5 “Application for social security account number.”

Item 8. Enter the employee’s first initial, middle initial and last name. Do not write over information. If the employee’s name or social security account number is entered incorrectly, write the correct information on a new line. Make sure to leave items 9 and 10 blank so that the incorrect information will not be recorded.

Item 9. Enter the employee’s gross wages. Enter the amount of gross wages paid to each employee during the quarter covered by this report. Wages must be reported in the quarter in which paid, not in the quarter in which they were earned.

Item 10. Enter the number of calendar weeks in this quarter during which the employee earned remuneration of fifty dollars ($50) or more. Remuneration includes holiday pay, vacation pay and other earnings as defined in the Law. If there are no credit weeks for an employee during this quarter, enter a zero (0). Beginning with the fourth quarter of 2011, any calendar week in which an employee earns $100 or more must be reported as a credit week for the employee.

Item 11. Enter the total gross wages for this page. The total for all sheets should equal item 5 on this report and item 2 on Form UC-2.

Item 12. Enter the total number of employees for this page. The total for all sheets should equal item 3 on this report.

Item 13. Enter the page number and total number of pages, respectively. When continuation sheets are used, Form UC-2A is page one.

Continuation sheets. One of the following formats must be used for reporting of wages paid to each employee. Use of any other format may result in errors and penalties.

Form UC-2A and/or Form UC-2A Supplement provided by the Department.

Department specified facsimile report. Specifications are available by going to www.state.pa.us; PA Keyword: “unemployment,” and click on “Downloadable Forms” under “Employer UC Services/Information,” or by calling the Wage Record Section at (717) 783-3829.

Forms downloaded from the Department’s website at www.state.pa.us; PA Keyword: “unemployment.”

Auxiliary aids and services are available upon request to individuals with disabilities. Equal Opportunity Employer/Program

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