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PEO Reporting
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| Section 315 of the Pennsylvania Unemployment Compensation Law (UC Law) requires a professional employer organization , or PEO, to file a report for each calendar quarter. The report is due on or before the last day of the month which immediately follows the quarter for which the report is filed. The report must be made in the manner prescribed by the department and must contain all the information required by the department. |
| Which PEOs must file? |
| If a PEO is a party to one or more professional employer arrangements involving workers covered by the UC Law, the PEO must file the quarterly reports. |
| What information is reported? |
| The PEO quarterly report contains basic information about the PEO and its clients. |
| What clients are included in the PEO report? |
| A client must be included in the report for a calender quarter if the PEO had a professional employer arrangement with the client during the quarter and the arrangement involved workers covered by the UC Law. |
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Are PEO quarterly reports the same as employer quarterly UC reports? |
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No. They are separate and distinct. The PEO quarterly report contains information about the PEO and its clients. The employer quarterly UC report consists of Form UC-2, Employer's Report for Unemployment Compensation, and Form UC-2A, Employer's Quarterly Report of Wages Paid to Each Employee, and contains information about employees, wages and the amount of contributions due. Employer quarterly UC reports may be filed by mail or electronically through e-TIDES. In some cases, the information on Form UC-2A must be filed by magnetic media. Visit our website at |
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http://www.dli.state.pa.us/landi/cwp/view.asp?a=152&q=51320
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for more information on filing the employer quarterly UC report by paper form or electronically through e-TIDES. |