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199 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW Section 1107. Termination of Elections.--
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199 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW Section 1107. Termination of Elections.--
(a) Any nonprofit organization which has made an election pursuant to the
provisions of section 1104 and section 1105 may terminate such election
by filing with the department a written notice thereof not later than
thirty days prior to the beginning of the taxable year for which such
termination notice is to be effective. Such action shall be approved by the
department only if all payments and reports have been made by such
terminating organization as required by the provisions of this act.
(b) If any nonprofit organization is delinquent in making payments in lieu of
contributions as required under section 1106 of this act, the department
may terminate such organization's election to make payments in lieu of
contributions as of the beginning of the next taxable year and such
termination shall be effective for that and the next taxable year. (1107 added Sept. 27, 1971, P.L.460, No.108) Section 1108. Allocation of Benefit Costs.--If benefits paid to an individual are based on wages paid by more than one employer and one or more of such employers are liable for payments in lieu of contributions, the amount payable to the Unemployment Compensation Fund by each employer that is liable for such payments shall be determined in accordance with the provisions of this section.
(a) If benefits paid to an individual are based on wages paid by one or more
employers that are liable for payments in lieu of contributions and on wages
paid by one or more employers who are liable for contributions, the amount of
benefits payable by each employer that is liable for payments in lieu of
contributions shall be an amount which bears the same ratio to the total benefits
paid to the individual as the total base-year wages paid to the individual by
such employer bear to the total base-period wages paid to the individual by all
of his base-period employers.
(b) If benefits paid to an individual are based on wages paid by two or more
employers that are liable for payments in lieu of contributions, the amount
of benefits payable by each such employer shall be an amount which bears
the same ratio to the total benefits paid to the individual as the total base-
period wages paid to the individual by such employer bear to the total base-
period wages paid to the individual by all of his base-period employers. (1108 added Sept. 27, 1971, P.L.460, No.108)