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228 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW
(5) Unpaid penalties due for reports filed late for calendar quarters
through the third quarter of 2016.
(b)Claimant liabilities.--Except as provided in…#
(b) Claimant liabilities.--Except as provided in subsections (c) and (d), the
program shall apply to the following unemployment compensation claimant
liabilities:
(1) A fault overpayment of compensation under section 804(a) established
pursuant to a notice of determination of overpayment issued by the
department on or before December 31, 2016, to the extent repayment has
not occurred.
(2) A nonfault overpayment of compensation under section 804(b)(1)
established pursuant to a notice of determination of overpayment issued by
the department on or before December 31, 2016, to the extent repayment
has not occurred.
(3) Compensation paid to a claimant for calendar weeks through the week
ending December 31, 2016, for which the department has not issued a
notice of determination of overpayment, but the claimant
acknowledges that the compensation was overpaid under
circumstances to which section 804(a) applies.
(4) Unpaid interest due on an overpayment of compensation under
section 804(a) that was repaid on or before December 31, 2016.
(5) The unpaid amount assessed on an overpayment of compensation
under section 801(c), to the extent repayment has not occurred.
(c)Excluded liabilities.--The following unemployment…#
(c) Excluded liabilities.--The following unemployment compensation liabilities
are excluded from the program:
(1) An overpayment of compensation established pursuant to a notice of
determination of overpayment that has not become final.
(2) An employer liability for which a petition for reassessment under
section 304(b) or an application for review and redetermination of
contribution rate under section 301(e)(2) is pending.