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6 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

or place from which such service is directed or controlled is not

in any state in which some part of the service is performed, but the

individual’s residence is in this Commonwealth. Service shall be

deemed to be localized within this Commonwealth if--(a) the

service is performed entirely within this Commonwealth, or (b)

the service is performed both within and without this Commonwealth,

but the service performed without this Commonwealth is incidental

to the individual’s service within this Commonwealth as for example

where it is temporary or transitory in nature or consists of isolated

transactions. Services performed without this Commonwealth shall

not be included within the term “Employment” if contributions

are required and paid with respect to such services under an

unemployment compensation law of any other state.

Services performed by an individual for wages shall be deemed to

be employment subject to this act, unless and until it is shown to

the satisfaction of the department that--(a) such individual has

been and will continue to be free from control or direction over

the performance of such services both under his contract of service

and in fact; and (b) as to such services such individual is

customarily engaged in an independently established trade,

occupation, profession or business.

(C) The term “Employment” shall include an individual’s services

wherever performed within the United States, the Virgin Islands

or Canada if--