PA Quarterly Unemployment Report - File Layout and Data Mapping - Employee Wage Record: Code S

The Code S record identifies an employer whose employee wage and tax information is being reported, as well as the wage report data for an employee. There can be multiple Code S records. Code S record(s) must follow their associated Code E record.

The following table shows the columns, column names, descriptions, and data sources or valid values for the Employee Wage (Code S) record type of the PA Quarterly Unemployment report.

Column	Column Name	Description	Data Source or Valid Values
A	Record Identifier	Identifies the record type.	The valid value is S.
B	Employer Account Number	The Pennsylvania unemployment compensation account number assigned by the Pennsylvania Department of Labor and Industry.	Retrieved from the PA U.I. Employer Account field on the PA Quarterly Unemployment Report - Load page.
C	Social Security Number	The employee's Social Security number.	Retrieved from the Social Security field on the PA Quarterly Unemployment Report page.
D	Employee Last Name	The employee's last name.	Retrieved from the Last Name field on the PA Quarterly Unemployment Report page.
E	Employee First Name	The employee’s first name.	Retrieved from the First Name field on the PA Quarterly Unemployment Report page.
F	Employee Middle Name	The employee's middle name.	Retrieved from the Middle Name field on the PA Quarterly Unemployment Report page.
G	Employee Gross Wages	The total compensation paid to the employee during the quarter, including regular wages, overtime, bonuses, and other taxable earnings, minus any voided checks.	Retrieved from the Gross Wages field on the PA Quarterly Unemployment Report page.
H	Employee Taxable Wages	The portion of gross wages subject to Pennsylvania unemployment insurance tax, limited by the state's annual taxable wage base (e.g., $10,000). Once an employee reaches the annual cap, additional wages are not taxable.	Retrieved from the Taxable Wages field on the PA Quarterly Unemployment Report page.
I	Employee Credit Weeks	The number of weeks during the quarter in which the employee earned wages meeting or exceeding Pennsylvania's minimum weekly threshold (typically $116 or the current state minimum). Determines unemployment benefit eligibility and amount.	Retrieved from the Credit Weeks field on the PA Quarterly Unemployment Report page.