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55 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW Section 13(4) of Act 5 of 2005, which amended subsection (j), provided that the amendment shall apply to the calculation of interest on additional contributions that are unpaid on or after July 1, 2005. Section 301.1. Determination of Contribution Rate; Experience Rating.--
(a) The rate of contribution payable by an employer eligible for an adjusted
rate with respect to the calendar year beginning 1984, and each calendar
year thereafter, shall be adjusted between a minimum rate of three-tenths
of one per centum (0.3%) and a maximum rate of eight and five-tenths
per centum (8.5%) for 1984, eight and eight-tenths per centum (8.8%)
for 1985, nine and two-tenths per centum (9.2%) for 1986 through 2012,
eight and seven-tenths per centum (8.7%) for 2013 through 2016,
nine and five one-hundredths per centum (9.05%) for 2017 and eight and
ninety-five one-hundredths per centum (8.95%) for 2018 and thereafter
which shall be the aggregate of three factors:
(A) A Reserve Ratio Factor.
(B) A Benefit Ratio Factor.
(C) A State Adjustment Factor.
((a) amended Nov. 3, 2016, P.L.1100, No.144)
(b) (1) For the purpose of determining an employer’s eligibility for an
adjusted rate employers shall be grouped as follows:
Group 1 shall consist of those employers who have paid contributions
under this act for one or more quarters in the twelve-month period
ending on the computation date for the year for which the rate is
applicable and have also paid contributions under this act for one or more
of the four completed calendar quarters immediately preceding such
twelve-month period. Group 2 shall consist of employers who have paid
contributions under this act for one or more quarters in each of the two
twelve-month periods ending on the computation date for the year for
which the rate is applicable and have also paid contributions under this
act for one or more of the four completed calendar quarters immediately
preceding such two twelve-month periods.
Group 3 shall consist of employers who have paid contributions under
this act for one or more quarters in each of the three twelve-month