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(d) The provisions of this section shall constitute the exclusive means by which

an employer who makes payments in lieu of contributions pursuant

to Article X, XI or XII may be excused from reimbursing the Unemployment

Compensation Fund for compensation paid to an individual that is based on

wages paid by the employer or that portion of the individual's compensation

determined in accordance with section 1108.

(e) A group account under section 1109 shall constitute an employer for

purposes of this section. (213 amended June 20, 2011, P.L.16, No.6) Compiler's Note: Section 9(1) of Act 6 of 2011, which amended section 213, provided that the amendment shall apply to charges for compensation corresponding to benefit years that begin on and after the effective date of the amendment. Section 214. Representation in Proceedings.--Any party in any proceeding under this act before the department, a referee or the board may be represented by an attorney or other representative. (214 added June 15, 2005, P.L.8, No.5) ARTICLE III CONTRIBUTIONS BY EMPLOYERS AND EMPLOYES (Hdg. amended July 21, 1983, P.L.68, No.30)

Section 301. Contributions by Employers and Employes; Successors-In-Interest; Appeals.--

(a) (1) Each employer shall pay contributions with respect to the calendar

year 1984, and each calendar year thereafter, at a rate equal to five

and four-tenths per centum (5.4%) for employers with a zero or credit

reserve account balance and eight and five-tenths per centum (8.5%)

for 1984, eight and eight-tenths per centum (8.8%) for 1985 and

nine and two-tenths per centum (9.2%) for 1986 and thereafter for

employers with a debit reserve account balance of wages paid by

him for employment: Provided, however, That with respect to

employers subject to the provisions of section 301.1(b) of this act,

such rate shall be adjusted in accordance with the provisions of

sections 301.1, 301.2 and 301.6 of this act.