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196 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW for all purposes of this act unless excluded by the provisions of section 4 (l) (4) (8) of this act. Remuneration received therefor shall constitute "wages" subject to the contribution provisions of this act. (1102 amended July 6, 1977, P.L.41, No.22) Section 1103. Liability for Contributions.--
(a) Any nonprofit organization which is or becomes subject to this act
shall pay contributions on remuneration paid by it for employment under
the provisions of sections 301, 301.1, 301.2 or 301.6 of this act, as the case
may be, unless an election is made to pay on a reimbursement basis as
provided in section 1104.
((a) amended July 21, 1983, P.L.68, No.30)
(b) The department may choose the method of financing unemployment
compensation, either contributory or reimbursement, for any non-profit
organization under this article which is, or becomes subject to, this act and
fails to comply with the reporting requirements of the act.
(c) The determination of the department shall become conclusive and binding
upon the employer for a period of not less than two taxable years unless:
(1) within thirty (30) days after the mailing of notice of the determination
to the employer, the employer appeals such determination, and
(2) the employer has satisfactorily complied with the reporting
requirements of the method of financing selected by the employer. (1103 amended July 10, 1980, P.L.521, No.108) Section 1104. Election of Reimbursement.--
(a) Any nonprofit organization which, on or after January 1, 1972, is or
becomes liable to the contribution provisions of this act may, in lieu of
payment of such contributions, elect to pay to the department for the
Unemployment Compensation Fund an amount equal to the amount of
regular benefits and of one-half of the extended benefits paid, that is
attributable to service in the employ of such nonprofit organization.
Such employer shall continue to be liable for reimbursement of benefit
payments based on wages paid prior to the termination date of such election.