News & Information

 

FEATURED PRODUCT

Social Security Explained, 2013 Edition

Provides a succinct, comprehensive, and detailed explanation of the federal old-age, survivor's and disability insurance programs under the Social Security Act.The book explains who is covered by the Social Security system, liability for the tax, how a worker acquires "insured status" required for benefit eligibility and the conditions of entitlement to the various kinds of Social Security benefits.

CCH® UNEMPLOYMENT INSURANCE — 3/06/13

Pennsylvania announces its 2013 contribution rates, maximum weekly benefit amount

For calendar year 2013, the following unemployment compensation solvency measures are in effect: (1) the additional employer contribution is 0.65%; (2) the surcharge tax is 5.1%; (3) the interest factor tax is 1.1%; and (4) the employee tax is 0.07%. The maximum state adjustment factor for 2013 is 1.0%. Rates for experience-rated, nondelinquent employers will range from 2.8010% to 10.8937% for 2013, including the surcharge, additional employer contribution, and the interest factor tax. Rates for delinquent employers will range from 5.9540% to 14.0467% for 2013, also including the surcharge, additional employer contribution, and the interest factor tax.

New employers pay the following for 2013: New nonconstruction employers pay 3.6785% and new construction employers pay 10.1947%. These rates include the surcharge only as the other two taxes do not apply to new employers.

The maximum weekly benefit amount remains frozen at $573 for 2013. There also will be a 1.7% reduction in benefits for all claimants this year (DLI Communications).