Page 68

Official source

54 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

under this act during fiscal year two thousand and twenty-one: Provided,

That the employer has actually paid contributions under this act for one

or more quarters in either the fiscal year ending on the thirtieth day of

June, two thousand and twenty-one, or in the immediately preceding

fiscal year ending on the thirtieth day of June, two thousand and twenty.

((i.1) added Nov. 3, 2022, P.L.2153, No.156)

loading…

Page 68

Official source

54 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

under this act during fiscal year two thousand and twenty-one: Provided,

That the employer has actually paid contributions under this act for one

or more quarters in either the fiscal year ending on the thirtieth day of

June, two thousand and twenty-one, or in the immediately preceding

fiscal year ending on the thirtieth day of June, two thousand and twenty.

((i.1) added Nov. 3, 2022, P.L.2153, No.156)

(j)If the department finds that it has erroneously…#

(j) If the department finds that it has erroneously notified an employer that his

rate of contribution is less than the rate to which he is entitled, he shall be

notified of the revision of his rate and he shall be required to make payment

of additional contributions on the basis of the revised rate: Provided, That

no such additional contribution shall be required unless the employer is

notified of his revised rate not later than December thirty-first of the

calendar year to which the rate is applicable, unless the department finds

that the employer has directly or indirectly contributed to the error:

Provided further, That no interest shall be required to be paid in connection

with such additional contributions if they are paid within thirty (30) days

from the date that the employer is notified of his revised rate, unless the

department finds that the employer has directly or indirectly contributed to

the error.

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

(k)Notwithstanding any other provisions of this act,…#

(k) Notwithstanding any other provisions of this act, additional contributions

due as a result of the 1980 amendments to this act shall be payable within

sixty (60) days from the date that the employer is notified of his revised

contribution rate notice. No interest shall be required to be paid in

connection with such additional contributions if they are paid within

sixty (60) days from the date that the employer is notified of his revised

contribution rate notice.

((k) added July 10, 1980, P.L.521, No.108) Compiler’s Note: Section 13(2) of Act 5 of 2005, which amended subsection (a)(2), provided that the amendment shall apply to rates of contribution for calendar years beginning on or after January 1, 2006. Section 13(3) of Act 5 of 2005, which amended subsection (d), provided that the amendment shall apply to transfers of organization, trade, business or work force occurring on or after July 1, 2005.