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Unemployment compensation — Pennsylvania

The Pennsylvania Unemployment Compensation Law (UC Law) protects workers against job loss by providing temporary income support to those who become unemployed through no fault of their own. Unemployment Compensation (UC) benefits are available to those workers who have performed services covered under the law for a covered employer. Virtually all Pennsylvania employers are required by law to pay contributions to a statewide UC fund based on their payroll under an experience weighted formula. Monies from this fund are used to pay unemployment benefits to eligible employees. The costs of UC program administration are defrayed by federal employer taxes collected under the Federal Unemployment Tax Act (FUTA).

The Pennsylvania Department of Labor and Industry is responsible for administering the UC program. The tax side of the program is run by the Office of UC Tax Services (UCTS), which maintains a statewide network of field offices called Field Accounting Service (FAS) to serve the employer community. Administration of the benefit portion of the program is assigned to the Bureau of UC Benefits and Allowances (BUCBA). Claims for benefits are processed through a statewide system of Service Centers that determines claimant eligibility and payment of unemployment benefits.

An employer’s...


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