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99 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

section three hundred nine of this act, or (3) a lien shall have been entered

pursuant to the provisions of section three hundred eight point one of this act:

Provided, That the provisions of this section shall not apply where an employer

by willful failure or refusal to file a report with the department or to include in

any report all wages which he has paid, or otherwise, has attempted to avoid or

reduce liability for the payment of contributions.

((a) amended Nov. 3, 2016, P.L.1100, No.144)

(b) The calendar year referenced in subsection (a) of this section shall be the

later of the following calendar years: (1) the calendar year in which the

wages were paid with respect to which liability for the payment of

contributions, interest or penalties, as the case may be, is based, or (2) with

respect to contributions, interest or penalties due on wages paid by a

successor-in-interest after a transfer of organization, trade, business or work

force, in whole or in part, from a preceding employer, the calendar year in

which the successor-in-interest files the report required by section 315(a)(2)

of this act in accordance with section 315(b) of this act. (309.2 amended June 15, 2005, P.L.8, No.5) Compiler's Note: Section 14(2)(ii) of Act 144 of 2016, which amended subsec. (a), provided that the amendment of subsec. (a) shall apply to contributions on wages paid on or after January 1, 2017. Compiler's Note: Section 13(6) of Act 5 of 2005, which amended subsection (b)(2), provided that the amendment shall apply to transfers of organization, trade, business or work force occurring on or after July 1, 2005. Section 310. Priorities under Legal Dissolutions and Distributions.--In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this Commonwealth, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, contributions or installments thereof, or interest thereon, then or thereafter due shall be paid in full prior to all other claims except taxes, claims arising under The Workmen's Compensation Act of one thousand nine hundred fifteen, and its amendments and supplements, and claims for wages of not more than two hundred and fifty dollars to each claimant earned within six months of the commencement of the proceeding. In the event of an employer's adjudication in bankruptcy, judicially confirmed extension, proposal, or composition under the Federal Bankruptcy Act of one thousand eight hundred ninety-eight, as amended, contributions and interest then or thereafter due