![]() As in the past, if a delinquency exists on the account through the second quarter of 2020, 3.0% is added to the basic tax rate. Additional 3.0% (.030) for delinquent employers.Contributory employers that have a sporadic employment history (having filed "zero" returns during each quarter of the last four years ending on the computation date or been inactive for less than five years) are assigned a standard rate of 6.1916% for 2021 if positive balanced or 10.1968% if negative balanced. The newly liable construction employer rate continues at 10.2238% for 2021 (including the 5.4% surcharge only, because the 0.5% additional contribution tax does not apply to newly liable employer rates). The newly liable non-construction employer rate continues at 3.6890% for 2021 (including the 5.4% surcharge only, because the 0.5% additional contribution tax does not apply to newly liable employer rates). Employee withholding is not limited to the $10,000 taxable wage base for employer contributions it applies to the total wages paid in 2021 (resulting in 60 cents per $1,000 earned). The employee withholding SUI tax is submitted with each Form UC-2/2A Quarterly Report. The monies collected were used by the department to pay the principal and interest due on the bonds sold to repay the federal UI loan. This additional contribution tax was added on to the employer's assigned tax rate for several years and was discontinued as of calendar year 2020. This tax is not subject to the surcharge adjustment and is not applicable to non-delinquent newly liable and reimbursable employers. ![]() The additional contribution tax is added on to the employer's assigned tax rate. 0.5% (.005) employer additional contribution tax.The state adjustment factor is uniformly applied to all experience-rated employers. ![]() The state adjustment factor acts as an assessment on all employers and uniformly levies the common benefit costs that are paid out of the Pennsylvania Unemployment Compensation (UC) Fund, but that are not charged to any specific employer account. The surcharge adjustment is factored into the total 2021 contribution rate. ![]() The surcharge adjustment (a component of the SUI tax rate) is computed by multiplying the employer's 2021 basic rate by the 5.4% surcharge. 5.4% (.054) surcharge on employer contributions.Employers can access their rate notice information in their UCMS employer portal.īased on the current level of the Pennsylvania SUI trust fund and economic forecasts for the coming year, the following solvency measures are in effect for calendar year 2020: The Department mails SUI rate notices, Form UC-657, on or before December 31 of each year. The 2021 employee SUI withholding rate remains at 0.06% on total wages. The SUI taxable wage base continues at $10,0. Care should be taken in making this election as it is irrevocable after 10 days. The employer is assigned the maximum experience-based SUI rate for the current and next two years from the date of election. Election must be made between January 1 and April 30 of the rate year. Pennsylvania employers with a negative reserve ratio of greater than 20% as of the computation date may elect to have their negative balance reduced to negative 20% of the average annual taxable payroll. ( Pennsylvania Department of Labor & Industry, Office of Unemployment Compensation website. The new employer rate remains at 3.6890% for non-construction employers and 10.2238% for construction employers. The calendar year 2021 employer state unemployment insurance (SUI) experience tax rates continue to range from 1.2905% to 9.9333%. Pennsylvania 2021 SUI tax rate factors and taxable wage base to remain the same COVID-19 benefits are not charged to employer accounts despite information sent to employers
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