This percentage has determined the adjustment to be made to contribution rates and benefits applicable for the following calendar year. Starting with contribution rates for 1993 and every five years thereafter, the Secretary of Labor and Industry was charged with adjusting the rates applicable to each trigger level so that it generates the revenue amounts specified in the Pennsylvania UC Law. The revised rates take effect on January 1 of the following calendar year and remain in effect for five years. The trigger levels are listed below. The employee tax is assessed on gross wages, not taxable wages.
Reimbursable employers are responsible for withholding and remitting the employee tax.
The Additional Contribution Factor is not added to newly liable rates.