In PA employee and employer pay. It’s called PA SUI/SDI Tax on your pay stub. It isn’t much so it is a myth that they’re just getting what they put in.
It’s not exactly equal:
Employer Taxes
A 5.1 percent (.051) surcharge on employer contributions, reduced from 5.8 percent in 2012. The surcharge adjustment is computed by multiplying your basic rate by the 5.1 percent surcharge. The surcharge adjustment does not apply to reimbursable employers.
A 0.65 percent (.0065) additional employer contribution, unchanged from 2012. The additional contribution is added to your tax rate as adjusted by the surcharge. The additional contribution is not applicable to non-delinquent newly liable and reimbursable employers.
A 1.1 percent (.011) interest factor, increased from 0.2 percent in 2012. Due to the passage of Act 60 of 2012, the interest factor will be used to fund the payment of bond obligations beginning in 2013. It may also be used to fund payment of interest on federal loans, although Pennsylvania does not currently have a federal loan balance. The interest factor is not applicable to non-delinquent newly liable employers and reimbursable employers. Also, it is not credited to the employer’s reserve account nor considered for federal certifications.
Employee Contributions
A 0.07 percent (.0007) tax on employee wages, or 70 cents on each $1,000 paid, reduced from 0.08 percent in 2012. Employee withholding contributions are submitted with each UC-2/2A quarterly report. Employee withholding applies to the total wages paid in 2013. It is not limited to the $8,500 taxable wage base for employer contributions.
http://www.uc.pa.gov/portal/server.pt/community/employer_uc_services/10343
Here in NJ I believe the amount the employer pays matches the amount withheld from the employee.