Why Sign Up for Email Notification?

• Timely - electronic notifications provide real-time important UC Tax information about your account.
• Reliable - to ensure the notifications are not missed. Up to 25 contact addresses can receive the email notification.
• Identifiable - the email notification provides the Legal Name and Correspondence Type, so you know what information is available.
• Environmentally friendly - paper notices are not mailed for accounts that receive electronic notifications.

Just Four Easy Steps:

• Login to your UC Management System (UCMS) account.
• Select Employer Profile/Profile Maintenance or Representative Profile/Profile Maintenance on the left-hand menu.
• In the Notifications area, select the "Send Notifications via Email" option.
• Check your emails for a communication from LI-UCTS-UCMS-Communication@pa.gov with the Subject of "Verify Email Address for Unemployment Compensation Tax". Open the email and click the verification link to finalize the change in communication.

You can review and update your address, phone number, and email in your Employer Profile.

• Select "Employer Profile" and "Profile Maintenance" from the left-hand menu
• Go to the "Addresses" tab to view or update addresses

You can view, add, update, or remove contacts/users in your Employer Profile.

• Select "User Administration" from the left-hand menu
• Click "Add Contacts" to add a new contact or user
• To update a contact, click the notepad and pencil icon next to their name
• To remove a contact, click the trash icon next to their name

To add a Third-Party Administrator (TPA) to your account:

• Select "Employer Profile" and "Manage Representatives" from the left-hand menu
• Select "Add Representative"
• Enter the 10-digit TPA ID number provided by your payroll company, the Effective Date, and a Service Function they provide for you.
• Repeat these three steps for all service functions needed.

After you submit the request, the TPA must log into their TPA account and accept it.

To remove a TPA from your account:

• Select "Employer Profile" and "Manage Representatives" from the left-hand menu
• Enter an end date for each service the TPA was assigned

When to report an acquisition?

Registration documents must be filed in ALL the following circumstances:

• New PA employers must register within 30 days after services covered by the PA UC Law are first performed for the employer.
• Employers who have resumed paying wages in PA after a break in employment must re-register within 30 days after covered services are resumed.
• In cases where one employer entity transfers all or part of its organization, trade, business or workforce to a successor employer, both the predecessor employer and successor employer must report the transfer to the Department within 30 days of the date of the transfer.
• Employer entities that merge, consolidate, or undergo any other change in legal structure must register with the Department. Examples of such changes in legal structure include: changing from a sole proprietorship to a partnership, changing from a corporation to a limited liability company, merging two or more corporations into a new corporation, and splitting an existing corporation into two or more new corporations.

How to Report an Acquisition?

You can report an acquisition in one of two ways:

Option 1: Submit forms in UCMS

• Select "Employer Profile" and "Acquisitions" from the left-hand menu
• Select "Add New Acquisition"
• Complete and submit the Predecessor/Successor Information

Option 2: Submit forms through an inquiry

• Select "Inquiries" and "Submit Inquiry" from the left-hand menu
• Choose "Enterprise Registration" as the subject
• Attach the required transfer forms (see below for links to forms)
• Complete and submit the information

Acquisition Forms:

Transfers with Common Ownership

• UC-14 Predecessor/ Successor Information



Transfers without Common Ownership

• UC-14 Predecessor/ Successor Information
• UC-15 Application for PA Experience Based Record & Reserve Account Balance of Predecessor



*COMPLETE THE UC-15 APPLICATION ONLY IF YOU WANT TO APPLY FOR THE PREDECESSOR'S EXPERIENCE RECORD AND RESERVE ACCOUNT BALANCE.

Partial Transfers

• UC-14 Predecessor/ Successor Information
• UC-16 Unemployment Compensation Partial Transfer Information
• UC-252 Replacement UC-2A for Partial Transfer

To inactivate your account:

• Select "Employer Profile" and "Profile Maintenance" from the left-hand menu
• Scroll to the bottom and select "Inactivate Account"
• Answer the required questions and click "Submit"

To reactivate your account:

• Select "Employer Profile" and "Profile Maintenance" from the left-hand menu
• Scroll to the bottom and select "Reactivate Account"
• Answer the required questions and click "Submit"

If your account has been inactive for more than four years, you must complete a PA Online Business Tax Registration at mypath.pa.gov to reactivate it.

To view your Contribution Rate History:

• Select "Contribution Rates" from the left-hand menu.

If you disagree with your contribution rate, you can file an appeal. If you do not appeal, the assigned rate will become final.

You must submit your appeal within 90 days of the date on your notice. If the 90th day falls on a weekend or legal holiday, you can submit it on the next business day.

You can file an appeal in one of two ways:

Online:

• Select "Contribution Rates" and "Submit Appeal" from the left-hand menu
• Choose the calendar year you are appealing
• Select a reason (or choose "Other" and enter your own)
• Upload any supporting documents
• Submit your appeal

By mail:

• Send a letter explaining why your rate is incorrect to:
  Office of UC Tax Services
  PO Box 68568
  Harrisburg, PA 17106-8568

Your appeal must include the reason(s) you believe the rate is incorrect and be submitted or postmarked within the 90-day timeframe.

Important: You must continue to pay contributions at the assigned rate while your appeal is being reviewed, in accordance with Section 301(g), 46 P.S. § 781(g), of the PA UC Law.

To submit an inquiry from your account:

• Select "Inquiries" and "Submit Inquiry" from the left-hand menu.

You can view department responses to your inquiries in one of two ways:

Option 1:

• Select "Correspondence" from the left-hand menu
• Click on the link for Document Name of "Inquiry Response"
• A PDF of the department response should download to your browser

Option 2:

• Select "Inquiries" and "Inquiry History" from the left-hand menu
• Select the magnifying glass icon to view the response for each inquiry

To view your Financial Ledger:

• Select "Financial Activities" and "Ledgers" from the left-hand menu
• To view a different year:
  • Enter the calendar year on the right side of the screen
  • Click "Go"

To view your Reserve Account Balance:

• Select "Financial Activities" and "Ledgers" from the left-hand menu
• Select the "Reserve Account" tab at the top of the page
• To view past activity:
  • Choose the year(s) at the top of the screen
  • Click "Go"

If employment is covered under the PA UC Law, political subdivisions and certain 501(c)(3) employers have a choice of two methods of paying the PA UC tax.

The two methods are:

• Contributory Method - employers pay contributions (tax) based on a contribution rate and taxable wage base paid to each employee each calendar year.
• Reimbursable Method - employers may elect, if qualified, to reimburse the UC Fund for the amount of UC benefits charged to their account and billed dollar-for-dollar on either a quarterly or monthly basis.

Nonprofit employers exempt under section 501(c)(3) of the Internal Revenue Code who elect the reimbursable method are required to reimburse the Fund for all regular benefits paid applicable to service with the employer, and for one-half of the extended benefits paid.

Political subdivisions of the Commonwealth who elect the reimbursable method are required to reimburse the Fund for all regular benefits attributable to their employ, and the full amount of extended benefits. For more details about the reimbursable method please review UCP-16 Unemployment Compensation for Reimbursable Employers.

Reimbursable status is not automatic in Pennsylvania. When a 501c3 employer files in PA, the state opens it as a contributory account. If the employer selected 501c3 designation on the Online Business Tax Registration, they will receive a letter within 30 days.

The employer must complete and return the sent UC-1692: Election Or Re-election of Reimbursement within 30 days of becoming subject to UC coverage, or by Dec. 1 in subsequent years. Article XI employers who have elected the reimbursable coverage will be required to renew their election and collateral every four years. Written notification will be sent approximately three months prior to the required due date of Dec. 1.

The employer must pay contributions until 501c3 status is obtained.

If a TPA opens the account, the letter is not automatic. The TPA may go to uc.pa.gov to obtain a blank copy of the UC-1692: Election Or Re-election of Reimbursement and submit it through an online inquiry within 30 days of opening the account.

In addition, the employer will have to pay collateral before the reimbursable status is approved.

Some states have a stipulation where a certain number of employees does not require establishment of an account. However, PA does not follow that rule. If an employer has one employee, the employer must create a UC account.

PA local government bodies and government related agencies such as cities, boroughs, townships, and school districts can elect reimbursable status. These are also referred to as Article XII employers. Prior to UCMS, these accounts were identified as M (municipal funding) accounts and were billed quarterly. No collateral.

Pursuant to Section 213 of the PA Unemployment Compensation (UC) Law, a reimbursable employer may elect to be eligible to request relief from charges if the employer meets certain requirements.

This solvency fee is non-refundable.

Payment may be made online:

• Select "Reimbursable Financing Method" and "Online Solvency Fee Payment" from the left-hand menu

Please note, the solvency fee payment must be submitted timely in order for the election to be approved.

You will receive an explanatory notice from the department if your election is not approved.

The collateral deposit must be one percent (1%) of the employer's most recent four calendar quarters of taxable wages prior to the date of election of the reimbursable status. If the employer did not pay wages throughout the specific four calendar quarters, the employer has a choice of three options:

• Allow UCTS to establish the amount of the collateral deposit;
• Multiply the number of employees to be hired in a 12-month period by the taxable wage limit and multiply by 1%;
• Estimate the taxable earning of each employee and multiply the total by 1%. (This option is possible only if there is reasonable assurance of the earnings of each employee.)

You may use the online Calculate Collateral tool:

• Select "Reimbursable Financing Method" and "Calculate Collateral" from the left-hand menu
• Select a method to calculate collateral.
• Enter the required information and select "Calculate"

After the employer submits a request to add you as their TPA, you must log in and approve it.

1. Log in to your TPA account at www.uctax.pa.gov
   • From the left menu, select "Representative Profile" and "Manage Clients"
2. Find the employer's request
3. Click the Approve icon (thumbs up) to accept the request

If an employer asks you to be their representative and you do not want to accept, you can decline the request.

1. Log in to your TPA account at www.uctax.pa.gov
   • From the left menu, select "Representative Profile" and "Manage Clients"
2. Find the employer's request
   • To decline the request, click the Decline icon (thumbs down)

To end an existing relationship, click the Terminate icon (trash can)

Why Sign Up for Email Notification?

• Timely - electronic notifications provide real-time important UC Tax information about your account.
• Reliable - to ensure the notifications are not missed. Up to 25 contact addresses can receive the email notification.
• Identifiable - the email notification provides the Legal Name and Correspondence Type, so you know what information is available.
• Environmentally friendly - paper notices are not mailed for accounts that receive electronic notifications.

Just Four Easy Steps:

• Log into your UC Management System (UCMS) account.
• Select Employer Profile/Profile Maintenance or Representative Profile/Profile Maintenance on the left menu.
• In the Notifications area, select the "Send Notifications via Email" option.
• Check your emails for a communication from LI-UCTS-UCMS-Communication@pa.gov with the Subject of "Verify Email Address for Unemployment Compensation Tax". Open the email and click the verification link to finalize the change in communication.

After you have accessed your client's account, you can review and update your client's address(es) in their Employer Profile.

• Select "Employer Profile" and "Profile Maintenance" from the left-hand menu
• Go to the "Addresses" tab to view or update addresses

After you have accessed your client's account, you can view, add, update, or remove Contacts/Users in their Employer Profile.

• Select "User Administration" from the left-hand menu
• Click "Add Contacts" to add a new contact or user
• To update a contact, click the notepad and pencil icon next to their name
• To remove a contact, click the trash icon next to their name

Why Sign Up for Email Notification?

• Timely - electronic notifications provide real-time important UC Tax information about your account.
• Reliable - to ensure the notifications are not missed; up to 25 contact addresses can receive the email notification.
• Identifiable - the email notification provides the Legal Name and Correspondence Type, so you know what information is available.
• Environmentally friendly - paper notices are not mailed for accounts that receive electronic notifications.

Just Four Easy Steps:

• Login to your UC Management System (UCMS) account.
• Select Representative Profile/Profile Maintenance on the left-hand menu.
• In the Notifications area, select the "Send Notifications via Email" option.
• Check your emails for a communication from LI-UCTS-UCMS-Communication@pa.gov with the Subject of "Verify Email Address for Unemployment Compensation Tax". Open the email and click the verification link to finalize the change in communication

You can review and update the TPA address(es) in your Representative Profile.

• Select "Representative Profile" and "Profile Maintenance" from the left-hand menu
• Go to the "Addresses" tab to view or update addresses

You can view, add, update, or remove contacts/users on your TPA account in the Representative Employer Profile.

• Ensure you are in the TPA account by reviewing the information in the blue header at the top of the screen.
• Select "User Administration" from the left-hand menu
• Click "Add Contacts" to add a new contact or user
• To update a contact, click the notepad and pencil icon next to their name
• To remove a contact, click the trash icon next to their name

TPAs select the services they offer to employer clients in their Representative Profile.

Available service functions include:

• Contribution Rate Information
• Delinquencies Account Discrepancies
• Filing Quarterly Reports and Adjustments

When the employer is adding you as their representative, they will indicate which service function(s) you provide to them.

If you cannot access certain information, ask the employer to grant access to the needed service function(s).

When an employer submits the service function, the TPA must approve or decline the request from the Manage Clients screen found under the Representative Profile left-menu option.