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104 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW (313 amended June 12, 2012, P.L.577, No.60) Section 314. Shortfall Reduction.--(314 repealed Oct. 19, 1988, P.L.818, No.109) Section 315. Registration and Other Reports.--(a) In addition to reports otherwise required by this act and the rules and regulations of the department, the following reports shall be made to the department:

(1) Each person, corporation, unincorporated association or any other entity,

for whom services are performed for remuneration by any individual,

shall register with the department within thirty (30) days after services are

first performed for the person or entity or within thirty (30) days after the

effective date of this paragraph if services were first performed for the

person or entity prior to the effective date of this paragraph and the person

or entity did not register prior to the effective date of this paragraph.

(2) An employer that transfers its organization, trade, business or work

force, in whole or in part, whether such transfer was by merger,

consolidation, sale or transfer, descent or otherwise, and the person,

corporation, unincorporated association or other entity to whom the

transfer is made, shall report the transfer to the department. For transfers

occurring on or after January 1, 2004, the report shall be made within

thirty (30) days after the date of the transfer or within thirty (30) days

after the effective date of this section if the transfer occurred prior to the

effective date of this section and the employer, individual or entity did

not report the transfer prior to the effective date of this section. If the

transfer occurred on or before December 31, 2003, the report shall be

made within thirty (30) days after it is requested by the department.

(3) In the event of a part transfer of an employer's organization, trade,

business or work force under section 301(d)(1)(A) or (B) of this act,

the preceding employer shall identify the individuals who were

employed in the part transferred to the successor-in-interest during the

calendar quarter in which the transfer occurred and the eight (8)

immediately preceding calendar quarters. The report shall be made

within thirty (30) days after it is requested by the department.

(4) An individual or entity to whom some or all of a work force is

transferred, as part of or resulting in an arrangement described under

section 4(j)(2.1) of this act, shall file a report with the department for

each calendar quarter. The individual or entity may file one report for a

all such arrangements. The report shall be filed on or before the last day