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PA Unemployment Compensation (UC) employer registration: Philadelphia restaurant guide

PA Department of Labor & Industry — Office of UC Tax Services

What it is

Registers you as an employer for state unemployment tax so you get a UC account number and contribution rate.

When a restaurant needs it

Within 30 days after you first pay wages to one or more workers (full- or part-time).

How to apply

Register online through the Pennsylvania Online Business Tax Registration in myPATH (the same registration as sales tax and withholding — tick the UC box).

Documents you’ll need

Fee
No fee stated; late registration adds a 3% delinquency increase to your rate and can bring fines up to $10,000
Processing time
Varies — account number issued after review
Renewal
Quarterly UC reports and contributions
Who files
Owner, accountant or payroll provider.

Good to know

Register UC at the same time as sales tax and withholding in myPATH so you don't miss the 30-day window.

Official source

PA L&I — Who must register for UC and how · PA Revenue — Register my business for taxes (myPATH)

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Last reviewed 2026-10-06. Guidance only, not legal advice.