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State Specific Updates

All Advisor Updates

Pennsylvania


State Web Site: 
www.pennsylvania.gov
    
General Business Requirement:

Apply to the Department of State for a Certificate of Authority to conduct business in Pennsylvania.

A Guide to Business Registration in Pennsylvania

Pennsylvania Business Entity Registration Forms

Licensing/Registration:

Dept. of Labor & Industry - PEO Reporting Website

Dept. of Labor & Industry - Statements of Policy for PEO Reports

Unemployment Insurance:
PA-100 Enterprise Registration Form (Online combined registration)
 
New Employer Rate (2008) = 3.7030%
Wage Limit (2008) = $8,000
Employer/Reporting Unit for SUTA contributions:  Client/Co-employer.

Agency Web Site: Dept. of Labor & Industry - Unemployment Compensation

State Taxes:

PA-100 Enterprise Registration Form (Online combined registration)
 
Local Withholding Tax Information

Agency Web Site:  Pennsylvania Dept. of Revenue

Workers’ Compensation:

Rating Bureau – Pennsylvania Compensation Rating Bureau

State Specific Requirements for PEO  (per NCCI)
(Best viewed in Internet Explorer)

Workers’ compensation coverage may be provided by the PEO or client/co-employer, depending on the degree of “direction & control”.  See:

Bureau of Workers' Compensation - PEO Coverage Responsibilities Clarified

Exclusive remedy benefits should apply to both PEO and client/co-employer; however, “direction & control” issues may apply.

Agency Web Site:  Dept. of Labor & Industry - Bureau of Workers' Compensation

Benefit Plans:

A PEO sponsored fully insured benefit plan is not subject to additional regulation.

A PEO sponsored self-funded health plan is not subject to additional regulation (not yet challenged as a MEWA).

MEWA Provisions – MEWA must be licensed as an insurance carrier.

Agency Web Site:  Pennsylvania Dept. of Insurance