Add Pennsylvania unemployment insurance

[daphnehanse11]

Summary

Implements Pennsylvania Unemployment Compensation (PA UC) for PolicyEngine-US, covering monetary eligibility, weekly benefit rate from the 2025 statutory rate table, dependent allowance, partial benefits, benefit duration, and annual benefit calculation.

Closes #8117.

Regulatory Authority

• Pennsylvania Unemployment Compensation Law (43 P.S. §§ 751–919) — the statute governing PA UC
• 54 Pa.B. 8560 (Dec 28, 2024) — 2025 Table Specified by Law establishing the WBR lookup table
• UCP-1 Claimant Handbook — administrative guidance

Monetary Eligibility (4 tests, § 401(a) / § 404(c))

A claimant must satisfy ALL four tests. These are implemented as separate boolean variables combined via AND in pa_uc_monetarily_eligible:

• Minimum high-quarter wages ≥ $1,688 (2025) — pa_uc_meets_high_quarter_test — rate table Part A floor (§ 404(e)(1))
• Wages outside high quarter ≥ 37% of base-year wages — pa_uc_meets_wages_outside_high_quarter_test (§ 401(a)(2))
• Total base-year wages ≥ Part C qualifying wages from rate table — pa_uc_meets_qualifying_wages_test (§ 401(a)(2))
• Credit weeks ≥ 18 — pa_uc_meets_credit_weeks_test — where a credit week is any calendar week with ≥ $116 in earnings (§ 4(g.1), § 404(c))

Weekly Benefit Rate (§ 404(a)(1) / § 404(e)(1))

WBR is determined by a statutory table lookup on the claimant's highest quarterly wages in the base year. The 2025 table has 549 bracket rows in $25 bands, mapping $1,688–$15,387 to WBRs of $68–$604, with an open-ended top row ($15,388+) at $605.

• Minimum WBR: $68
• Maximum WBR: $605

Stored as a single-amount bracket parameter (rate_table.yaml) generated programmatically from the Pa. Bulletin source.

Dependent Allowance (§ 404(e)(3))

Flat-dollar weekly allowance, paid on top of WBR when the claimant has qualifying dependents:

Composition	Allowance
No dependents	$0
Dependent spouse only	$5
One dependent child, no spouse	$5
Dependent spouse + one dependent child	$8
No spouse + two dependent children	$8
More than two dependents	$8 (cap)

• Dependent child: under age 18 and a tax-unit dependent
• Dependent spouse: a tax-unit spouse (PA does not require spouse to be non-working, per verbatim § 404(e)(3) — spouse and ≥ 18 dependents are the key categories)

Partial Benefits (§ 4(m.3) / § 404(d)(1))

When a claimant works part of the week:

• Partial Benefit Credit (PBC) = max(30% × WBR, $6), rounded up to the next dollar
• Weekly payable = max(0, WBR + PBC − gross_weekly_earnings), capped at WBR + dependent_allowance
• When earnings are zero, the full WBR + dependent allowance is payable

Benefit Duration (§ 404(c))

• Maximum benefit weeks = min(credit_weeks, 26)
• Maximum Benefit Amount = maximum_weeks × (WBR + dependent_allowance)
• Annual benefit pa_uc = weekly_payable × min(weeks_unemployed, maximum_weeks)

Payment Standards (2025)

Parameter	Value	Source
Minimum high-quarter wages	$1,688	rate table Part A lowest band
Wages-outside fraction	37%	§ 401(a)(2)
Minimum credit weeks	18	§ 404(c)
Credit-week earnings threshold	$116	§ 4(g.1) (16 × PA min wage)
Maximum benefit weeks	26	§ 404(c)
Minimum WBR	$68	rate table
Maximum WBR	$605	rate table
Dependent allowance — spouse or first child	$5/week	§ 404(e)(3)
Dependent allowance — second child	$3/week	§ 404(e)(3)
Dependent allowance cap	$8/week	§ 404(e)(3)
Partial Benefit Credit rate	30% of WBR	§ 4(m.3)
Partial Benefit Credit minimum	$6	§ 4(m.3)

Requirements Coverage

REQ	Description	Parameter	Variable	Test
REQ-001	Min high-quarter wages $1,688	minimum_high_quarter_wages.yaml	pa_uc_meets_high_quarter_test.py	pa_uc_meets_high_quarter_test.yaml
REQ-002	≥37% wages outside high quarter	wages_outside_high_quarter_fraction.yaml	pa_uc_meets_wages_outside_high_quarter_test.py	pa_uc_meets_wages_outside_high_quarter_test.yaml
REQ-003	≥18 credit weeks	minimum_credit_weeks.yaml	pa_uc_meets_credit_weeks_test.py	pa_uc_meets_credit_weeks_test.yaml
REQ-004	Part C qualifying wages	qualifying_wages.yaml	pa_uc_meets_qualifying_wages_test.py + pa_uc_qualifying_wages.py	pa_uc_meets_qualifying_wages_test.yaml
REQ-005	Credit week = ≥$116 earnings	credit_week_minimum_earnings.yaml	(input var; counted externally)	—
REQ-006	WBR via rate table	rate_table.yaml	pa_uc_weekly_benefit_rate.py	pa_uc_weekly_benefit_rate.yaml
REQ-007	Dependent allowance $5/$3/$8	dependent_allowance/*.yaml	pa_uc_dependent_allowance.py	pa_uc_dependent_allowance.yaml
REQ-008	Partial Benefit Credit	partial_benefit_credit/*.yaml	pa_uc_partial_benefit_credit.py	pa_uc_partial_benefit_credit.yaml
REQ-009	Partial weekly payable	—	pa_uc_weekly_payable.py	pa_uc_weekly_payable.yaml
REQ-010	Max weeks = min(cw, 26)	maximum_weeks.yaml	pa_uc_maximum_weeks.py	pa_uc_maximum_weeks.yaml
REQ-011	Maximum Benefit Amount	—	pa_uc_maximum_benefit_amount.py	pa_uc_maximum_benefit_amount.yaml
REQ-012	Annual PA UC	—	pa_uc.py (main)	integration.yaml + edge_cases.yaml

Not Modeled

• § 401(b) active work search
• § 401(e) one-week waiting period (matches NJ UI scope)
• § 401(f) purge / requalification
• § 402 disqualifications (voluntary quit, misconduct, labor dispute, drug test, self-employment)
• § 404(a)(1) alternate 50%-of-full-time-weekly-wage formula
• § 404(a)(3) qualifying-wage redetermination to next-lower rate
• § 404(d)(1)(ii)–(iii) vacation / severance pay offsets
• § 404(d)(2) pension offset
• § 404(e)(2)(v) 2026+ HQW averaging formula (trigger-contingent on 7/1/2025 UC fund trigger)
• § 404(e)(4) Act 144 5% reduction (already baked into 2025 table values)
• Alternate base year for work-related injury
• Extended Benefits (EB, federal program)
• Overpayments, fraud penalties, appeals

Historical Notes

• 2025 rate table has been in effect since Jan 1, 2025 (54 Pa.B. 8560, Dec 28, 2024).
• 2024 used the same min/max ($68 / $605) — trigger conditions in § 404(e)(2) were not met.
• Prior rate eras (2017–2019 at max $561; 2020–2023 at max $572) can be backfilled in a follow-up PR; each year has its own Pa. Bulletin notice listed in sources/working_references.md § Historical rate tables.

Files Added

policyengine_us/parameters/gov/states/pa/dli/unemployment_compensation/
├── index.yaml
├── rate_table.yaml                           (549-row bracket)
├── qualifying_wages.yaml                     (549-row bracket)
├── minimum_high_quarter_wages.yaml
├── wages_outside_high_quarter_fraction.yaml
├── minimum_credit_weeks.yaml
├── credit_week_minimum_earnings.yaml
├── maximum_weeks.yaml
├── dependent_allowance/
│   ├── spouse_or_first_child.yaml
│   ├── second_child.yaml
│   ├── maximum.yaml
│   └── child_age_limit.yaml
└── partial_benefit_credit/
    ├── rate.yaml
    └── minimum.yaml

policyengine_us/variables/gov/states/pa/dli/unemployment_compensation/
├── pa_uc.py                                  (main annual variable)
├── pa_uc_weekly_benefit_rate.py
├── pa_uc_qualifying_wages.py
├── pa_uc_weekly_payable.py
├── pa_uc_maximum_benefit_amount.py
├── pa_uc_maximum_weeks.py
├── pa_uc_dependent_allowance.py
├── pa_uc_dependent_children_count.py
├── pa_uc_has_dependent_spouse.py
├── pa_uc_partial_benefit_credit.py
├── pa_uc_monetarily_eligible.py
├── pa_uc_meets_high_quarter_test.py
├── pa_uc_meets_wages_outside_high_quarter_test.py
├── pa_uc_meets_qualifying_wages_test.py
├── pa_uc_meets_credit_weeks_test.py
├── pa_uc_highest_quarter_wages.py            (bare input)
├── pa_uc_base_year_wages.py                  (bare input)
├── pa_uc_wages_outside_high_quarter.py       (bare input/derived)
├── pa_uc_credit_weeks.py                     (bare input)
├── pa_uc_weeks_unemployed.py                 (bare input)
└── pa_uc_gross_weekly_earnings.py            (bare input)

policyengine_us/tests/policy/baseline/gov/states/pa/dli/unemployment_compensation/
├── integration.yaml
├── edge_cases.yaml
├── pa_uc_weekly_benefit_rate.yaml
├── pa_uc_meets_high_quarter_test.yaml
├── pa_uc_meets_wages_outside_high_quarter_test.yaml
├── pa_uc_meets_qualifying_wages_test.yaml
├── pa_uc_meets_credit_weeks_test.yaml
├── pa_uc_monetarily_eligible.yaml
├── pa_uc_dependent_allowance.yaml
├── pa_uc_partial_benefit_credit.yaml
├── pa_uc_weekly_payable.yaml
├── pa_uc_maximum_weeks.yaml
└── pa_uc_maximum_benefit_amount.yaml

Counts: 14 parameter YAMLs (incl. index), 21 variable Python files (6 bare inputs + 15 derived), 13 test YAMLs.

Testing

• All 94 PA UC tests pass
• Full PA state test suite (316 tests) passes
• make format runs clean

Follow-up work

• Integrate pa_uc into policyengine_us/parameters/gov/household/household_state_benefits.yaml (manual)
• Register PA UC in policyengine_us/programs.yaml
• Backfill 2017–2024 rate tables (each year has its own Pa. Bulletin notice)
• Revisit § 404(e)(2)(v) 2026+ HQW averaging formula once 7/1/2025 UC fund trigger outcome is confirmed

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (968397a) to head (5f8a028).
⚠️ Report is 28 commits behind head on main.

Additional details and impacted files

@@             Coverage Diff              @@
##             main     #8124       +/-   ##
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+ Coverage   71.23%   100.00%   +28.76%     
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  Files        4528        21     -4507     
  Lines       65767       285    -65482     
  Branches      333         0      -333     
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- Hits        46852       285    -46567     
+ Misses      18906         0    -18906     
+ Partials        9         0        -9     

Flag	Coverage Δ
unittests	100.00% <100.00%> (+28.76%)	⬆️

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