§ 63.52. Quarterly reports from employers.
(a) Required reports. An employer shall file the following reports for each calendar quarter, regardless of whether the employer has paid wages during the calendar quarter:
(1) The periodic report to establish the amount of contributions due, known as the Employer’s Report for Unemployment Compensation.
(2) The periodic report showing the amount of wages paid to each employe, known as the Employer’s Quarterly Report of Wages Paid to Each Employee.
(b) Termination of reporting. An employer may stop filing reports required under subsection (a) if it certifies in writing that it no longer provides employment as defined in section 4 of the law (43 P. S. § 753) or the Department determines that the employer no longer provides the employment.
(c) Contents of reports. An Employer’s Report for Unemployment Compensation must contain the total amount of wages paid during the calendar quarter, the amount of wages paid during the calendar quarter that does not exceed the limitation in section 4(x)(1) of the law, the amount of contributions due, and other information the Department requires. An Employer’s Quarterly Report of Wages Paid to Each Employee must contain the following:
(1) The name and Social Security number of each employee to whom wages were paid during the calendar quarter.
(2) The amount of wages paid to each employee.
(3) The number of credit weeks for each employee.
(4) Other information the Department requires.
(d) Due date.
(1) An employer shall file reports required under subsection (a) on or before the last day of the month that immediately follows the end of the calendar quarter for which the reports are filed. If the day on which the reports are required to be filed is a Saturday, Sunday or legal holiday, the employer may file them on the first subsequent day that is not a Saturday, Sunday or legal holiday.
(2) The Department may require an employer that has discontinued operation of its organization, trade or business in this Commonwealth to file the reports required under subsection (a) immediately.
(e) Reporting methods. Except as otherwise prescribed by the Department under subsection (g), for calendar quarters beginning on or after the effective date of this subsection an employer shall make the reports required under subsection (a) through an electronic filing system that the Department prescribes.
(f) Filing date. The filing date of a report made under subsection (e) is the receipt date recorded by the electronic filing system.
(g) Additional reporting methods.
(1) The Department may prescribe additional methods for employers to make the reports required under subsection (a). If the Department prescribes an additional method to make a report, it will designate the date on which a report made by that method is filed. The Department may suspend use of one or more of the methods of making reports prescribed in subsection (e) or under this paragraph when it determines, in its discretion, that the method is obsolete, impractical or infrequently used.
(2) The Department may limit a class of employers to one or more methods of making the reports required under subsection (a), or limit a method of making the reports to a class or classes of employers.
(h) Waiver. Upon a showing of good cause, the Department may allow an employer to make the reports required under subsection (a), to file the reports, or both, by a method other than as provided in subsections (e), (f) and (g).
Source The provisions of this § 63.52 amended June 17, 2011, subsections (a)—(d) and (f)—(h) effective June 18, 2011, 41 Pa.B. 3094; subsection (e) amended June 17, 2011, effective January 1, 2014, and applies to calendar quarters and billing periods that begin on or after January 1, 2014, 43 Pa.B. 2438. Immediately preceding text appears at serial pages (357576) to (357578).
Cross References This section cited in 34 Pa. Code § 63.51 (relating to initial and renewal registration); and 34 Pa. Code § 63.55 (relating to wages paid under Shipping Articles).
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