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223 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW Section 1505. Required payment and terms of amnesty.--An employer or claimant shall pay the amount or amounts specified in this section that correspond to the liability or liabilities for which amnesty is sought. The department shall grant amnesty as provided in this section and section 1506.
(1) If an employer is seeking amnesty with regard to unpaid contributions
described in section 1503(a)(1) or (2):
(i)The employer shall pay all of the unpaid contributions…#
(i) The employer shall pay all of the unpaid contributions and lien filing costs,
if applicable, and one-half of the interest and penalties due.
(ii)The department shall waive the remaining interest and…#
(ii) The department shall waive the remaining interest and penalties
due corresponding to the contributions.
(2) If an employer is seeking amnesty with regard to unpaid reimbursement
described in section 1503(a)(3):
(i) The employer shall pay all of the unpaid reimbursement and lien
filing costs, if applicable, and one-half of the interest due.
(ii) The department shall waive the remaining interest due corresponding
to the reimbursement.
(3) If an employer is seeking amnesty with regard to unpaid interest described
in section 1503(a)(4):
(i) The employer shall pay all of the lien filing costs, if applicable,
and one-half of the unpaid interest due.
(ii) The department shall waive the remaining unpaid interest due.
(4) If an employer is seeking amnesty with regard to unpaid penalties
described in section 1503(a)(5):
(i) The employer shall pay all of the lien filing costs, if applicable,
and one-half of the unpaid penalties due.
(ii) The department shall waive the remaining unpaid penalties due.
(5) If a claimant is seeking amnesty with regard to an overpayment described
in section 1503(b)(1) or (3):