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184 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW
(3) The secretary shall follow all procedures specified by the United States
Department of Labor and the Internal Revenue Service pertaining to
the deducting and withholding of income tax.
(4) Amounts shall be deducted and withheld under this section only after
amounts are deducted and withheld for any overpayment of
unemployment compensation, child support obligations and any other
amounts authorized to be deducted and withheld under Federal or
State law.
(b) This section is effective notwithstanding any other provisions of this or any
other act. (703.2 added Nov. 17, 1995, P.L.615, No.64) Section 704. Deductions from Back Wage Awards.--Any employer who makes a deduction from a back wage award to a claimant because of the claimant's receipt of unemployment compensation benefits, for which he has become ineligible by reason of such award, shall be liable to pay into the Unemployment Compensation Fund an amount equal to the amount of such deduction. When the employer has made such payment into the Unemployment Compensation Fund, his reserve account shall be appropriately credited. (704 added July 6, 1977, P.L.41, No.22) Section 705. Recoupment and/or Setoff of Unemployment Compensation Benefits.--Recoupment and/or setoff of benefits paid to a discharged employe, if any, shall be determined from employe's gross, not net, back wages if employe is reinstated by arbitrator with back pay during period back pay is awarded. (705 added July 6, 1977, P.L.41, No.22) ARTICLE VIII PENALTY PROVISIONS
Section 801. False Statements and Representations to Obtain or Increase Compensation.--
(a) Whoever makes a false statement or representation knowing it to be false,
or knowingly fails to disclose a material fact to obtain or increase any
compensation or other payment under this act or under an employment
security law of any other state or of the Federal Government or of a