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Official source

92 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

rules of procedure prescribed by the department, whether or not such rules

conform to common law or rules of evidence or other technical rules of

procedure, but shall be under supervision of the Office of General Counsel

in accordance with the act of October 15, 1980 (P.L.950, No.164), known as

the "Commonwealth Attorneys Act."

(f) Witness fees and expenses of proceedings involving such assessments or

re-assessments and the determination thereof shall be deemed part of the

expenses of administering this act and shall be paid from the administration

fund. Testimony at any hearing before the department held in pursuance of

the provisions of this section shall be taken by a reporter but need not be

transcribed unless an appeal be taken from a re-assessment made thereon. (304 amended June 12, 2012, P.L.577, No.60) Compiler’s Note: Section 18(5) of Act 60 of 2012, which amended section 304, provided that the amendment of section 304 shall apply to notices of assessment issued on or after the effective date of section 304. Section 305. Payment of Contributions; Jeopardy Assessments.--

(a) Concurrently with each report, the employer shall pay to the department the

amount of contributions imposed by this act for the period covered by the

report; but the department may, in proper cases, upon request made, permit an

extension of time for the payment of contributions due. The amount of the

contribution in respect of which an extension is granted shall be paid (with

interest at the rate of one-half of one per centum per month), or fraction of a

month, on or before the expiration of the period of extension.

(b) For the purposes of this act, contributions due by an employer with respect to

wages for employment under this act (i) which have been paid as contributions

required under another state or Federal unemployment compensation law and (ii)

which have been subsequently credited to the account of such employer under

this act, shall be deemed to have been paid into the Unemployment

Compensation Fund as of the date payment thereof was made under such other

state or Federal unemployment compensation law.

contributions under the provisions of this act will be jeopardized by reason

of the fact that the employer is insolvent or has discontinued business at

any of its known places of business or the business is temporary or

seasonal in nature, he may immediately assess such contributions,