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198 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW
((f) added July 6, 1977, P.L.41, No.22) (1105 added Sept. 27, 1971, P.L.460, No.108) Section 1106. Reimbursement Payments.--Payments in lieu of contributions shall be made in accordance with the following provisions of this section.
(a) At the end of each calendar quarter or at the end of any other period as
determined by the department, the department shall bill each nonprofit
organization (or group of such organizations) which has elected to make
payments in lieu of contributions for the amount of benefits charged to its
account during such quarter or other prescribed period that is attributable
to service in the employ of such organization.
(b) Payment of any bill rendered under subsection (a) shall be made not later than
thirty days after such bill was mailed to the last known address of the nonprofit
organization or was otherwise delivered to it, unless there has been an
application for review and redetermination under section 301 of this act.
(c) Past due payments of amounts in lieu of contributions, or reports with
respect thereto, shall be subject to the same interest and penalties that,
pursuant to section 308 of this act apply to past due contributions and
section 206 of this act apply to past due reports.
(d) Any nonprofit organization that elects to become liable for payments in lieu
of contributions shall be required within thirty (30) days after the effective
date of its election, to execute and file with the department a surety bond
approved by the department or it may elect instead to deposit with the
department money or securities of equal present monetary value.
The amount of the bond or deposit required by the department shall be set at
one per centum of the organization's taxable wages for the most recent four
calendar quarters prior to such election. If an organization did not pay wages
throughout the specific four calendar quarters, the amount of the bond or
deposit shall be set by the department. Refunds of deposits shall be made by the
department according to appropriate rules and regulations developed by the
department relative to termination of election for payments in lieu of
contributions or as to delinquencies in payments due.
((d) amended July 9, 1976, P.L.842, No.147) (1106 added Sept. 27, 1971, P.L.460, No.108)