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46 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

(b)Except as specifically provided under section four…

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46 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

(b) Except as specifically provided under section four hundred four, wages paid

with respect to employment performed under shipping articles shall, for the

purposes of this act, be considered as having been paid as of a date

determined under rules and regulations of the department irrespective of

when actual payment was made to the employe.

((b) amended Dec. 17, 1959, P.L.1893, No.693)

(c) Each employer with respect to any period prior to January 1, 1984,

shall be liable for contributions in accordance with the provisions of this

act applicable to each period in effect prior to such date, and for these

purposes such provisions shall remain in full force and effect.

((c) amended July 21, 1983, P.L.68, No.30)

(d) (1) (A) Where an employer, subsequent to the thirtieth day of June,

one thousand nine hundred and forty-nine, transfers his or its

organization, trade, business or work force, in whole or in part,

to a successor-in-interest who continues essentially the same

business activity of the whole or part transferred, such

successor-in-interest may, prior to the end of the calendar year

subsequent to the calendar year in which the transfer occurred,

make application for transfer of the whole, or appropriate part,

of the experience record and reserve account balance of the

preceding employer to the successor-in-interest, including

credit for the years during which contributions were paid by the

preceding employer. The department shall transfer the whole or

appropriate part of such experience record and reserve account

balance of the preceding employer only if such preceding

employer has joined in such application and has filed with the

department such supporting schedules or other information

with respect to such experience record and reserve account

balance as the department may require, including the report

required by section 315(a)(3); the application for such transfer

is filed in accordance with the rules and regulations of the

department; and all contributions, interest and penalties owing

by the predecessor have been or are paid at the time such

application is filed with the department. The department may

not transfer the whole or appropriate part of the preceding

employer's experience record and reserve account balance

if the department determines that the successor-in-interest