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37 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW Section 206. Records of and Reports by Employers.--
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37 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW Section 206. Records of and Reports by Employers.--
(a) Each employer (whether or not liable for the payment of contributions
under this act) shall keep accurate employment records containing such
information, as may be prescribed by the rules and regulations adopted
by the department. Such records shall be open to inspection by the
department and its agents at any reasonable time, and as often as may be
deemed necessary, but employers need not retain such records more
than four (4) years after contributions relating to such records have
been paid. The department may require from such employers such
reports as it deems necessary, which shall be sworn to, if required by
the department.
((a) amended June 30, 2021, P.L.173, No.30)
(b) Information thus obtained shall not be made public or be open to public
inspection, other than to the members of the board, the officers and
employes of the department and other public employes in the performance
of their public duties, but any employe or employer at a hearing on an
appeal shall, upon request, be supplied with information from such records
to the extent necessary for the proper presentation and consideration of
the appeal.
(c) Any officer or employe of the department or the board, or any other public
employe, who shall violate any of the provisions of this section shall,
upon conviction thereof in a summary proceeding, be sentenced to pay
a fine of not less than one hundred dollars ($100) nor more than
three hundred dollars ($300) and in default of the payment of such fine
and cost of prosecution shall be sentenced to imprisonment for not longer
than thirty (30) days.
(d) Any employer who has been determined by the department to be subject
to the reporting provisions of this act and has been so notified, and who
neglects or refuses to file or to complete in such manner as the department
may prescribe either the periodic report required by the department to
establish the amount of such contributions or the periodic report required
by the department showing the amount of wages paid to each employe,
or both, on or before the date such reports are required to be filed,
shall pay a penalty of fifteen per centum (15%) of the total amount of
contributions paid or payable by the employer or employe as the case
may be for the period: Provided, That such penalty shall be not less than
one hundred twenty-five dollars ($125) or more than four hundred fifty