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227 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

"Amnesty period." The period of three consecutive calendar months designated by the

department that commences no later than 360 days after the effective date of this section.

"Employee information." The name and Social Security number of each employee,

the amount of wages paid to each employee and the number of credit weeks for each

employee in each calendar quarter.

"Interest." Monetary obligations imposed under sections 308 and 804(a).

"Penalties." Monetary obligations imposed under sections 206(d) and 313.

"Penalty weeks." Weeks for which an individual is disqualified from receiving

compensation under section 801(b).

"Program." The Unemployment Compensation Amnesty Program established

under this article. (1501-A added Nov. 3, 2016, P.L.1100, No.144) Section 1502-A. Program established.-- There is established an Unemployment Compensation Amnesty Program in accordance with the provisions of this article. (1502-A added Nov. 3, 2016, P.L.1100, No.144) Section 1503-A. Applicability.--

(a) Employer liabilities.--Except as provided in subsections (c) and (d), the program

shall apply to the following unemployment compensation employer liabilities:

(1) Unpaid contributions due for calendar quarters through the third quarter

of 2016, for which the employer reported the employee information or

the department acquired the employee information through an audit.

(2) Unpaid contributions due for calendar quarters through the third quarter of

2016, for which the employer did not report the employee information and

the department did not acquire the employee information through an audit.

(3) Unpaid reimbursement due on or before October 31, 2016.

(4) Unpaid interest due on contributions paid late for calendar quarters

through the third quarter of 2016 or on reimbursement that was due

on or before October 31, 2016, and was paid late.