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50 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW
date of such transfer, shall be charged to the respective
experience records and reserve accounts of the preceding
employer and successor-in-interest in accordance with the
following:
(i) 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.
(ii) If the preceding employer fails to furnish the report
required by section 315(a)(3) of this act in accordance
with section 315(b) of this act, the department shall
determine, based on available information and within
the department's discretion, whether the compensation
shall be charged to the preceding employer, the
successor-in-interest or both and, if the department
determines that the compensation shall be charged to
both the preceding employer and the successor-in-interest,
what portion of the compensation shall be charged to each. (3) A successor-in-interest who acquires from a preceding employer the
whole or a part of a reserve balance which has been adjusted to a
negative balance equal to ten per centum (10%), or twenty per centum
(20%) in 1987 and thereafter, of his average annual payroll under the
provisions of section 302(c) of this act shall be liable for contributions
at the maximum rate under the provisions of section 301.1(f) of this act
and contributions under the provisions of sections 301.2 and 301.6 of
this act in the same manner as the preceding employer with respect to
the part of the organization, trade or business transferred. This provision
shall not apply if the successor-in-interest as of any computation date
has been subject to this act for fourteen or more consecutive calendar
quarters, or has been subject to this act for a period as long as or longer
than the preceding employer. (4) Notwithstanding the provisions of paragraph (3) of this subsection and
section 301.1(f), a successor-in-interest who acquires from a preceding
employer the whole or a part of a reserve balance which has been
adjusted to a negative balance under the provisions of section 302(c)(2),
shall be liable for contributions at the rate determined under the
provisions of sections 301.1, 301.2 and 301.6 in the same manner as