Page 67

(i) For purposes of determining whether or not an employer has paid

contributions in order to be eligible for consideration for an adjusted rate,

an employer who shall have served in the active military or naval service

of the United States, at any time after the sixteenth day of September,

one thousand nine hundred and forty, and prior to the termination of

World War II, and who shall have been discharged or released from active

service under conditions other than dishonorable shall be deemed to have

paid contributions under this act during any fiscal year ending on the

thirtieth day of June, any part of which is included in such period of

military or naval service: Provided, That he has actually paid contributions

under this act for one or more quarters in either the fiscal year ending on

the thirtieth day of June in which he entered such military service or in the

immediately preceding fiscal year ending on the thirtieth day of June.

The provisions of this section shall be operative insofar as applicable with

respect to an employer who shall have served in the active military or

naval service of the United States at any time after the twenty-fourth day

of June, one thousand nine hundred and fifty, and prior to the termination

of the present state of emergency.

((i) amended Sept. 29, 1951, P.L.1580, No.408)

(i.1) For purposes of determining whether or not an employer has paid

contributions in order to be eligible for consideration for an adjusted rate,

an employer who has ceased paying wages due to temporary cessation of

operations as a result of the declaration by the Governor of disaster

emergency under 35 Pa.C.S. § 7301(c) (relating to general authority of

Governor) regarding COVID-19, at any time after the sixth day of

March, two thousand and twenty, and prior to the first day of July,

two thousand and twenty-one, shall be deemed to have paid contributions