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together with all interest and penalties which may have accrued whether

or not the date otherwise prescribed for the filing of reports or for making

payment of such contributions has arrived. Such contributions, interest and

penalties shall thereupon become immediately due and payable and notice

of demand shall be made upon the employer for the payment thereof. (305 amended June 22, 1964, Sp. Sess., P.L.112, No.7) Section 306. Fractions of a Cent.--In the payment of any contributions a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent. (306 amended Apr. 23, 1942, Sp. Sess., P.L.60, No.23) Section 307. Interstate Commerce.--No employer required by this act to pay contributions shall be relieved from compliance therewith on the ground that he is engaged in interstate commerce, or that this act does not distinguish between employes engaged in interstate commerce and those engaged in intrastate commerce. (307 amended Apr. 23, 1942, Sp. Sess., P.L.60, No.23) Section 308. Interest on Past Due Contributions.--Contributions unpaid on the date on which they are due and payable, as prescribed by the department, shall bear interest at one-twelfth (1/12) of the annual rate determined by the Secretary of Revenue under section 806 of the act of April 9, 1929 (P.L.343, No.176), known as "The Fiscal Code," per month or fraction of a month, or at the rate of one per centum (1%) per month or fraction of a month, whichever is greater, from the date they become due until paid. (308 amended Nov. 3, 2016, P.L.1100, No.144)

Compiler's Note: Section 13(5) of Act 5 of 2005, which amended section 308, provided that the amendment shall apply to the calculation of interest for that portion of the period from the date contributions become due through the date they are paid that is on or after January 1, 2006. Section 308.1. Contributions to be Liens; Entry and Enforcement Thereof.--

(a) All contributions and the interest and penalties thereon due and payable by

an employer under the provisions of this act shall be a lien upon the

franchises and property, both real and personal, including after-acquired

property of the employer liable therefor and shall attach thereto from the

date a lien for such contributions, interest and penalties is entered of record