Compensation Based Upon Years of Continued Service

If the amount of payment is based upon years of service or the total compensation received by the payee during their years of service, the payment shall be apportioned on the basis of the aggregated total number of working days worked within Pennsylvania during such years. This rule applies where, for example, a plan participant is to receive a severance benefit of 2 percent of their final year’s compensation times the years of service performed or a plan participant is to receive a benefit of 2 percent of the total compensation received during the participant's years of service.