The Pennsylvania Cover Sheet is a document used to report employer contributions to the Pennsylvania Department of Labor and Industry (DLI). It is used to report quarterly wages, contributions, and other information to the department. The cover sheet is required for all employers in the state of Pennsylvania for each calendar quarter. There are two types of Pennsylvania Cover Sheets: the PA-100 Employer Contribution Report (ECR) and the PA-1 Summary of Wages (SOW). The PA-100 ECR is used to report wages and contributions for employees covered under the Pennsylvania Worker's Compensation Act and the Unemployment Compensation Act. The PA-1 SOW is used to report wages and contributions for all other employees. Both the PA-100 ECR and the PA-1 SOW must be completed and submitted to the DLI within 30 days of the end of each calendar quarter.