4/18/2024 0 Comments Unemployment pa tax form![]() ![]() The newly liable construction employer rate is increased to 10.5924% for 2023 (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 is increased to 3.8220% for 2023 (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 2023 (resulting in 70 cents per $1,000 earned). The employee withholding SUI tax is submitted with each Form UC-2/2A, Quarterly Report. If in effect, this additional contribution tax is added on to the employer's assigned experience tax rate, with monies collected used by the Department to pay the interest due on a federal loan balance or the principal and interest due on bonds sold to repay a federal UI loan. 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. 0.6% employer additional contribution tax, up from 0.5% in 2022.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. 0.75% state adjustment factor, unchanged from 2022.The surcharge adjustment is factored into the total 2023 contribution rate. The surcharge adjustment (a component of the SUI tax rate) is computed by multiplying the employer's 2023 basic rate by the 9.2% surcharge. 9.2% surcharge on employer contributions, up from 5.4% in 2022.).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 2023: ( Pennsylvania Office of Unemployment Compensation, UC-748, Contribution Rates, Eff. The new employer rate is 3.8220% for non-construction employers (up from 3.6890% in 2022) and 10.5924% for construction employers (up from 10.2238% in 2022). ( Pennsylvania Department of Labor & Industry, Office of Unemployment Compensation website. The SUI taxable wage base continues at $10,0. ( Pennsylvania Department of Labor & Industry, Yearly Tax Highlights for 2023.) The employee contribution applies to total covered wages. The Pennsylvania Department of Labor & Industry announced that effective January 1, 2023, the employee SUI withholding rate is increased from 0.06% to 0.07%. For information concerning SUI tax rate relief for businesses closed due to the state's COVID-19 emergency declaration, see EY Tax Alert 2022-1874.The SUI wage base for 2023 remains unchanged at $10,000. ![]() SUI rates for employers have also increased in 2023 across all categories. ![]()
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