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UPA may identify an employee Pennsylvania unemployment contribution. The earlier expansion “Philadelphia State Unemployment” is incorrect: Philadelphia is a city, and state unemployment is a Pennsylvania programme.
Employer-specific label: this is a possible interpretation. Confirm the full meaning in the codebook for the employer that issued your statement.
How to read this entry
Use the possible interpretation Pennsylvania unemployment contribution label alongside the column heading. An earnings amount, an employee deduction and an employer-cost memo can have different effects even when their labels look similar.
Example on a pay statement
An employee unemployment contribution can appear separately from the employer’s unemployment-tax cost. Do not combine the two when checking net pay.
Examples illustrate the checking method. They are not a personal tax calculation or a promise of a particular benefit.
What to check with payroll
Ask for the Pennsylvania employee contribution rate and wage base for the relevant year.
Compare related entries
Read the federal, state and local payroll tax codes guide to compare the entries in this part of your statement. Use the full pay stub code directory when a second abbreviation is unfamiliar.
Reference and scope
Official guidance on federal, state and local payroll tax codes provides background on the underlying rules. It does not validate an individual employer’s internal abbreviation.