loading…
loading…
49 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW
successor-in-interest commencing with the earliest
calendar year for which the rate of contribution of the
successor-in-interest is determined under subparagraph (i).
(C) In the event of a transfer of an experience record and reserve
account balance under the provisions of paragraph (1)(B) of
this subsection:
(i) The rate of contribution of the preceding employer for
calendar years following the year in which the transfer
of organization, trade, business or work force occurred
shall be determined without regard to the experience
record and reserve account balance transferred to the
successor-in-interest.
(ii) The experience record and reserve account balance
acquired from the preceding employer shall be combined
into the experience record and reserve account balance of
the successor-in-interest for purposes of determining the
rate of contribution of the successor-in-interest for the
remainder of the calendar year in which the transfer of
organization, trade, business or work force occurred and
subsequent calendar years.
(D) In the event of a part transfer of an experience record and
reserve account balance under the provisions of paragraph
(1)(A) of this subsection, compensation paid after the date of
the transfer of organization, trade, business or work force, based
on wages paid by the preceding employer before the date of
such transfer, shall be charged to the respective experience
records and reserve accounts of the preceding employer and
successor-in-interest. Compensation paid to individuals
identified by the preceding employer in the report required
by section 315(a)(3) of this act shall be charged to the
successor-in-interest. The remaining compensation shall be
charged to the preceding employer.
(E) In the event of a part transfer of an experience record and
reserve account balance under the provisions of paragraph
(1)(B) of this subsection, compensation paid after the date of
the transfer of organization, trade, business or work force,
based on wages paid by the preceding employer before the