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224 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW
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224 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW
(i) The claimant shall pay the outstanding balance of the overpayment
and lien filing costs, if applicable, and one-half of the interest due.
(ii) The department shall waive the remaining interest due and one-half of
any previously imposed penalty weeks corresponding to the
overpayment that have not been served by the claimant and shall not
issue a notice of determination imposing penalty weeks corresponding to
the overpayment. If one-half of the unserved penalty weeks is not an
even multiple of one, the number of penalty weeks waived shall be
rounded to the next lower multiple of one.
(6) If a claimant is seeking amnesty with regard to an overpayment described
in section 1503(b)(2):
(i) The claimant shall pay 50% of the outstanding balance of the overpayment.
(ii) The department shall waive the remaining balance of the overpayment.
(7) If a claimant is seeking amnesty with regard to unpaid interest described
in section 1503(b)(4):
(i) The claimant shall pay all of the lien filing costs, if applicable, and
one-half of the interest due.
(ii) The department shall waive the remaining unpaid interest due. (1505 added June 12, 2012, P.L.577, No.60) Section 1506. Additional terms and conditions of amnesty.--
(a) General rule.--If a payment plan agreement exists between an employer or
claimant and the department for a liability for which the employer or claimant is
seeking amnesty, the employer or claimant shall pay the amount or amounts
required by section 1505 during the amnesty period in order to receive amnesty,
notwithstanding any terms of the agreement to the contrary.
(b) Proceedings.--The department shall not commence any administrative or judicial .
proceeding against an employer with regard to any contributions, reimbursement,
interest or penalty paid under the program, or any interest or penalties waived
under the program. The department shall not commence any administrative or
judicial proceeding against a claimant with regard to any overpayment or interest
paid under the program or any overpayment or interest waived under the program.