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202 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

(c) An authority instituted by a borough, city, county, school district, town or

township, or by two or more of such subdivisions of the Commonwealth,

as a separate governmental entity at the local government level shall be

deemed, for purposes of this article, a separate political subdivision.

((c) added Dec. 22, 1977, P.L.353, No.107) (1201 amended July 6, 1977, P.L.41, No.22) Section 1202. Contributions.--(1202 deleted July 6, 1977, P.L.41, No.22) Section 1202.1. Liability for Contributions.--Any political subdivision of the Commonwealth or any instrumentality of any one or more thereof, which is or becomes subject to this act shall pay contributions on remuneration paid by it for employment under the provisions of section 301, 301.1, 301.2 or 301.6, as the case may be, unless an election is made to pay on a reimbursement basis as hereinafter provided. (1202.1 amended July 21, 1983, P.L.68, No.30) Section 1202.2. Election of Reimbursement.--

(a) Any political subdivision of the Commonwealth or any instrumentality

of one or more thereof, which on or after January 1, 1978 and prior to

January 1, 1979 is or becomes liable to the contribution provisions of the

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, (after December 31, 1978 the full amount of extended benefits paid)

that is attributable to service in the employ of such political subdivision of the

Commonwealth or any instrumentality of one or more thereof. Such employer

shall continue to be liable for reimbursement of benefit payments based on

wages paid prior to the termination date of such election.

(b) Such election shall be for a period of not less than two taxable years unless

sooner terminated by the department as hereinafter provided. (1202.2 added July 6, 1977, P.L.41, No.22) Section 1202.3. Method of Election.--

(a) Any political subdivision of the Commonwealth or any instrumentality

of any one or more thereof, which is or becomes subject to this act prior