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45 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

reduced rate solely on the basis that he has not filed a report as required

in this paragraph shall have his rate redetermined and shall not be

considered ineligible under this paragraph if such report is filed 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): and Provided further, That for

purposes of this paragraph when one party to a transfer of organization,

trade, business or work force files the report required by section 315(a)(2)

of this act in accordance with section 315(b), the other party to the

transfer will be deemed to have filed its report at that time.

(3) Notwithstanding any other provisions of the act except paragraph (2)

of this subsection, any employer who becomes newly liable for

contributions under this act in a calendar year in which it employs

individuals in the performance of a contract or subcontract for

construction in this Commonwealth of roads, bridges, highways,

buildings, factories, housing developments or other construction

projects shall be liable for contributions at the rate of nine and two-tenths

per centum (9.2%) for 1984, nine and four-tenths per centum (9.4%) for

1985 and nine and seven-tenths per centum (9.7%) for 1986 and

thereafter paid by him for employment, until such time as he becomes

subject to the provisions of sections 301.1, 301.2 and 301.6 of this act

subject to the provisions of section 301.1(g).

(4) Notwithstanding the provisions of paragraph (1) of this subsection,

any employer who becomes newly liable for contributions under

this act, other than an employer subject to the provisions of paragraph

(3) of this subsection, shall be liable for contributions at the rate of

three and five-tenths per centum (3.5%) of wages paid by him for

employment until such time as he shall become classifiable under

the provisions of section 301.1(b) of this act. Thereafter his rate of

contributions shall be 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 subject to adjustment under the provisions of sections 301.1,

301.2 and 301.6 of this act.

((a) amended June 15, 2005, P.L.8, No.5)