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INSTRUCTIONS FOR
COMPLETINGPA UC
QUARTERLY TAX FORMS

GENERAL INFORMATION
For assistance with these forms, contact UC Employer Contact Center at 866-403-6163, which is staffed weekly from 8:00 a.m. to 4:30 p.m. Eastern
Time or visit our website at www.uc.pa.gov.
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
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.
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 an employer’s PA UC account number
consists of seven numeric digits.
Mail report. Use the enclosed return envelope. If the envelope is missing, mail report to the PA Department of Labor & Industry, Office of
Unemployment Compensation Tax Services, PO Box 68568, Harrisburg, PA 17106-8568.
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.

NOTE: Do not file a paper copy of Form UC-2 and/or UC-2A if that form is being submitted using an electronic filing method. This action could
result in a duplication of records.
Payment Methods.
Internet Filing. All employers must file UC reports online and may be required to pay electronically. Visit Pennsylvania’s UC Management System at
www.uctax.pa.gov for more information.
Employers are required to pay UC contributions electronically if the total liability owed equals or exceeds $5,000 for a payment period. Once the
threshold is met, all subsequent payments must also be submitted electronically, even if the amounts due for the subsequent periods are less
than $5,000. To make an electronic payment or for more information, refer to www.uctax.pa.gov. Employers who are unable to comply with the
electronic filing requirements may request a temporary waiver to submit paper Forms UC-2 and UC-2A at www.uc.pa.gov.

PA FORM UC-2, EMPLOYER’S REPORT FOR COMPENSATIONUNEMPLOYMENT
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.
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 for the tax year, enter the amount of employee contributions. Calculate the employee contributions by multiplying the
employee contribution rate as shown in item 3 by the amount in item 2 (gross wages).

Item 4. Enter the amount of taxable wages paid to employees during this quarter. Do NOT enter exempt wages. Refer to the taxable wage base
for Employer Contributions for each calendar year in the chart at end of page 2. 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 the supercedes UC contribution ratenotice, orm UC-657, shown orm UC-2on the ratesif differ. F F
Item 6. Add item 3, employee contributions, and item 5, employer contributions.
Item 7. Contributions paid after the due date are subject to an interest charge as provided under Section 308 of the Law (43 P.S. §788). The rate of
interest is the greater of 1/12 of the annual rate determined under Section 806 of the fiscal code (72 P.S. §806), or 1%, per month or fraction of a
month. To compute the amount of accrued interest, multiply the total contributions (item 6) 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 department’s website.

UC-2INS REV 07-21 (Page 1 of 2)

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Item 8. A penalty will be charged for failure to file the required quarterly report timely or in the manner prescribed by the department. The penalty
is 15% of the total contributions payable for the quarter, with a minimum of $125 and a maximum of $450.
Penalties will also be charged for noncompliance with the reporting requirement when the number of employees exceeds 250 and for dishonored
payments. Any payment dishonored by a financial institution will be subject to a penalty of 10% of the face value of the payment, with a minimum
charge of $25 and a maximum charge of $1,000, per occurrence.
Failure to comply with the electronic payment requirement can result in a penalty of 10% of the face value of the payment, up to a maximum of
$500 with a minimum of $25 per occurrence.
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 payment dishonored by a financial institution 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 UC-2Aorm filed by paper, F online, upload,file FTP. or
Item 12. Provide Federal Identification Number.

PA FORM UC-2B, EMPLOYER’S OF REPORT EMPLOYMENT BUSINESSAND 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.
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.” Register online at www.pa100.state.pa.us or print Form PA-100.

PA FORM UC-2A, EMPLOYER’S OF REPORT QUARTERLY WAGES PAID EMPLOYEE EACH TO
Item 1. Enter the name and telephone number of the individual preparing this report.
Item 2. the total Enter pagesof number report. Ifin this using continuation UC-2Aorm sheets, pageconsidered is 1. F
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 total gross wages for all employees listed on all pages of Form UC-2A or continuation sheets. This amount must agree with the
amount entered in item 2 on Form UC-2.
Item 5. 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 6. 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 7. 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, line out the incorrect information, and write the correct information on a new line.
Item 8. 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 9. Enter the number of calendar weeks in this quarter during which the employee earned remuneration of one hundred sixteen ($116) 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).
Item 10. 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 11. Enter the total number of employees for this page. The total for all sheets should equal item 3 on this report.
Item 12. Enter the page number and total number of pages, respectively. When continuation sheets are used, Form UC-2A is page one.
Continuation sheets. Form UC-2A Supplement can be obtained online at www.uc.pa.gov or from the department.

NOTE: Do not photocopy Form UC-2A for use.
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.

Calendar Year Taxable Wage Base for Employer Contributions (per employee per year)
2018 and thereafter $10,000

Auxiliary aids and services are available upon request to individuals with disabilities.
UC-2INS REV 07-21 (Page 2 of 2) Equal Opportunity Employer/Program

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