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44 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

(2) An employer's rate of contribution shall be the sum of three per

centum (3%) plus his rate of contribution as determined under this

section or section 301.1 of this act, without regard to this paragraph

or paragraph (2.1) of this subsection, if all his reports required by

this act and regulations of the department to establish the amount

of contributions or showing the amount of wages paid to each

employe for calendar quarters through the second calendar quarter

of the preceding calendar year and all his contributions due on wages

paid to the end of the second calendar quarter of the preceding

calendar year, together with interest and penalties due thereon, have

not been filed and paid by September 30 of such preceding calendar

year, except that an employer who has timely filed an appeal as

provided in subsection (e) of this section and who has been

determined ineligible to receive a reduced rate solely on the basis

that he has not filed all reports and paid all contributions, interest and

penalties within the time limits as required in this paragraph, shall

have his rate redetermined and shall not be considered ineligible

under this paragraph if such delinquent reports are filed and payment

of such delinquent contributions, interest and penalties is made

within thirty (30) days after the department has notified the employer

of the reason for his ineligibility for rate reduction in response to the

appeal filed by the employer under subsection (e) or, if the employer

executes and files with the department, no later than the end of the

thirty (30) days, a deferred payment plan, which is accepted by the

department as filed or modified, for such delinquent contributions,

interest and penalties. If the employer fails to comply with the

deferred payment plan, the reduced rate granted shall be revoked

and, notwithstanding sections 301(j) and 309.2, additional contributions

shall be due as a result of the rate increase and shall bear interest from the

due date of the corresponding report or reports.

(2.1) An employer's rate of contribution shall be the sum of three per centum

(3%) plus his rate of contribution as determined under this section or

section 301.1 of this act, without regard to this paragraph or paragraph

(2) of this subsection, if the employer fails to file any report required

by section 315(a)(1), (2) or (3) of this act in accordance with section

315(b). This paragraph shall apply to an employer's rate of contribution

for the calendar year in which the report becomes due through the

calendar year in which the report is filed: Provided, however, That an

employer who has timely filed an appeal as provided in subsection (e)

of this section and who has been determined ineligible to receive a