How to Register with Pennsylvania UC as a New Employer

When you hire your first employee in Pennsylvania, one of your first obligations is registering with the state’s Unemployment Compensation (UC) system. Pennsylvania UC provides wage replacement benefits to workers who lose their jobs through no fault of their own, and it is funded by employer payroll taxes — meaning the cost comes from your payroll budget, not your employees’ paychecks.

Failing to register promptly can result in back-assessed UC contributions, penalties, and interest. This guide walks you through the registration process step by step, explains what happens after you register, and covers the ongoing quarterly filing requirements that come with a UC account.

1. Who Must Register for Pennsylvania UC

Not every business must register for Pennsylvania UC, but the thresholds are low enough that most businesses with employees must do so. You are required to register if you meet any of the following conditions:

General Employers (For-Profit and Nonprofit)

• Wage threshold: You paid $300 or more in total wages in any calendar quarter (January–March, April–June, July–September, or October–December).
• Federal FUTA employer: You are already subject to the Federal Unemployment Tax Act (FUTA), which triggers automatic liability for Pennsylvania UC as well.
• Successor employer: You acquired a business or employees from another PA employer, making you responsible for their UC history and potentially their rate.

Domestic (Household) Employers

• You employed a domestic worker (nanny, housekeeper, caregiver) for 40 or more days in a calendar year, regardless of total wages paid.

Agricultural Employers

• You paid $20,000 or more in cash wages for agricultural labor in any calendar quarter, or
• You employed 10 or more individuals in agricultural work for at least 20 days in a calendar year.

Nonprofit Organizations

• Nonprofits with 4 or more employees for at least 20 weeks in a calendar year are generally required to register.
• Nonprofits have the option to participate as a reimbursable employer rather than paying quarterly contributions — meaning they reimburse the UC system dollar-for-dollar for claims paid out, rather than paying a fixed contribution rate.

2. The UCMS System at uc.pa.gov

Pennsylvania Unemployment Compensation is administered by the Bureau of Unemployment Compensation Contributions and Benefits, a division of the PA Department of Labor & Industry. All employer registration, quarterly reporting, and tax payments are handled through the UC Management System (UCMS) at uc.pa.gov.

UCMS replaced the older PAMS (Pennsylvania Unemployment Compensation Management System) portal and serves as the single online system for all UC employer functions, including:

• Initial employer registration
• Filing quarterly UC-2 wage and contribution reports
• Making UC contribution payments
• Updating employer information (address changes, ownership changes)
• Responding to UC claims filed by former employees
• Viewing your current experience rate and account balance

3. Step-by-Step Registration Process

Here is how to complete your initial employer registration with Pennsylvania UC:

Step 1: Gather Required Information

Before starting, have the following information available:

• Federal Employer Identification Number (EIN) — if you do not have one, obtain it from the IRS at irs.gov before registering with PA UC.
• Business legal name and trade name (DBA), if different.
• Business address and mailing address.
• Business type: sole proprietor, partnership, LLC, corporation, etc.
• Date you first paid wages in Pennsylvania (the date that triggered your UC liability).
• Quarterly wage information: Total wages paid and number of employees in each quarter since you first became liable.
• Owner/officer information: Names, Social Security numbers, and titles of all owners, partners, or corporate officers.
• NAICS code: The North American Industry Classification System code for your industry (available at census.gov/naics).

Step 2: Create a UCMS User Account

1. Go to uc.pa.gov.
2. Click “Create Account” and select “Employer.”
3. Enter your personal information and create a username and password.
4. Complete email verification to activate your account.

Step 3: Register Your Business

1. Log in to UCMS with your new account credentials.
2. Select “Register as an Employer.”
3. Enter all required business information, including your EIN, business name, address, and entity type.
4. Enter the date you first paid Pennsylvania wages and the quarterly wage data requested.
5. Identify all owners and corporate officers.
6. Review all entries for accuracy and submit the registration.

Step 4: Receive Your Employer Account Number

After submitting your registration, the PA Department of Labor & Industry will review and process your application. Processing is typically completed within a few business days for online registrations. You will receive your UC Employer Account Number via mail and/or through your UCMS account. Keep this number handy — you will need it on every UC-2 quarterly filing.

4. Your UC Employer Account Number

Your UC Employer Account Number is a unique identifier assigned by the PA Department of Labor & Industry to your business specifically for UC purposes. It is separate from your EIN and from any state income tax withholding account numbers you receive from the PA Department of Revenue.

The UC Employer Account Number:

• Must appear on all UC-2 quarterly filings.
• Is required when corresponding with the PA Department of Labor & Industry about your UC account.
• Is used to track your experience rating and contribution history.
• Does not change if you change your business name or address (as long as the underlying employer entity remains the same).

If you acquire an existing business, do not use the previous owner’s account number. You must determine whether you qualify as a successor employer (which may give you access to the previous employer’s experience rate) and register accordingly. Successor employer rules are complex — consult the PA Department of Labor & Industry or a payroll professional if you are acquiring an existing business.

5. Quarterly UC-2 Filing Requirements

Once registered, you must file Form UC-2 (Employer’s Report for Unemployment Compensation) every quarter, regardless of whether you owe any contributions for that period. Even if you had no employees or paid no wages in a quarter, you are still required to file a “zero” return.

What the UC-2 Reports

• Total wages paid to all employees during the quarter.
• Taxable wages (wages subject to UC contributions, up to $10,000 per employee per year).
• Number of employees covered by UC during the quarter.
• UC contributions owed (taxable wages × your assigned contribution rate).
• Individual employee wage detail (name, Social Security number, and wages paid to each employee).

Quarterly Filing Deadlines

How to File

UC-2 filings must be submitted electronically through UCMS at uc.pa.gov. Paper filing is not an option for most employers. The system accepts both direct entry and bulk file uploads (for employers with large numbers of employees).

6. What Rate Are You Assigned?

New employers are assigned a new employer rate of 3.822% for their first few years of operation. This rate applies to all taxable wages (up to $10,000 per employee per year) until you have enough payroll history to establish an experience rating.

When You Get an Experience Rate

After you have been a Pennsylvania employer for at least one full calendar year, the PA Department of Labor & Industry will calculate an experience rate for your account based on:

• The total UC contributions you have paid over your history.
• The total UC benefits paid out to your former employees.
• The overall balance in your employer reserve account.
• The health of the statewide UC trust fund.

Experience rates for established employers range from 1.419% to 10.3189%. Employers with few or no UC claims historically pay rates near the bottom of this range; employers with frequent claims pay higher rates. For a full explanation of how experience rating works and strategies to keep your rate low, see our Pennsylvania SUI Rates 2026 guide.

7. After Registration: What to Do Next

Registering with PA UC is just one step in setting up your full payroll compliance framework. After receiving your UC employer account number, you should also:

• Register with the PA Department of Revenue for state income tax withholding (if you have not already done so). This is handled through the PA Department of Revenue’s e-TIDES system, separately from UC registration.
• Register with your local Tax Collection District (TCD) for local Earned Income Tax withholding. Every municipality where your employees work has a designated TCD you must register with and remit local EIT to quarterly. See our Pennsylvania Local Income Tax guide for details.
• Obtain your EIN from the IRS if you have not already done so.
• Set up payroll — either through a payroll software system like or with a payroll service provider — to handle the regular calculation, withholding, and remittance of all payroll taxes.
• Implement new hire reporting: Pennsylvania requires employers to report new hires to the PA State Directory of New Hires within 20 days of the hire date. This can be done at panewhires.com.
• Post required notices: Pennsylvania employers must post certain state and federal labor law notices in a location visible to employees.

8. Frequently Asked Questions

Can I register for PA UC by mail or phone?

Online registration through UCMS is the standard and strongly preferred method. Paper registration forms exist but take significantly longer to process. Phone registration is not available. Use uc.pa.gov for the fastest results.

What if I am a sole proprietor with no employees other than myself?

Sole proprietors with no employees other than themselves are generally not required to register for PA UC — because sole proprietors are not considered employees of their own business and cannot collect UC benefits. However, if you hire any employees, the obligation to register applies immediately.

Does my nonprofit organization need to register for PA UC?

Most nonprofits with 4 or more employees working 20 or more weeks in a calendar year must register. Nonprofits have the option to be either a contribution employer (paying quarterly rates like for-profit businesses) or a reimbursable employer (reimbursing the UC system dollar-for-dollar for any benefits paid to former employees). The reimbursable option can be advantageous for nonprofits with stable employment histories, but the risk is that a large layoff can trigger a significant lump-sum reimbursement obligation.

How long does registration take?

Online registrations through UCMS are typically processed within a few business days. You will receive your UC Employer Account Number via mail within approximately one to two weeks of submission.

What happens if I forget to file a UC-2 quarterly return?

Failure to file will result in penalties assessed by the PA Department of Labor & Industry. The system will estimate your contributions based on prior quarters, and interest will accrue on unpaid amounts. If you miss a filing, submit the return as soon as possible and pay any outstanding contributions to minimize penalty exposure.

Is the PA UC wage base the same as the FUTA wage base?

No. The Pennsylvania UC wage base is $10,000 per employee per year, which is higher than the federal FUTA wage base of $7,000. This means you may owe PA UC contributions on wages beyond the point where FUTA stops applying.