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Official source

61 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW ((1) amended Nov. 3, 2016, P.L.1100, No.144) (2) Notwithstanding the provisions of this subsection, any employer

subject to section 301.1 who is a Group 1 employer as determined

by subsection (b) of this section shall have a Reserve Ratio Factor

equal to one-third of the Reserve Ratio Factor as determined by

paragraph (1) of this subsection. (3) Notwithstanding the provisions of this subsection, any employer

subject to section 301.1 who is a Group 2 employer as determined

by subsection (b) of this section shall have a Reserve Ratio Factor

equal to two-thirds of the Reserve Ratio Factor as determined by

paragraph (1) of this subsection. (4) If upon application of paragraph (2) or (3) of this subsection the

reduced Reserve Ratio Factor is not a multiple of one-tenth of one

per centum (0.1%) it shall be rounded to the next higher multiple of

one-tenth of one per centum (0.1%).

As used in the foregoing table, the percentages indicate the ratio of

the balance in an employer's reserve account to his average annual

payroll. Each percentage group shown includes the fractional

percentage between such percentage group and the immediately

higher percentage group for employers with a zero or credit balance.

For employers with a debit balance, each percentage group includes

the fractional percentage between such percentage group and the

immediately lower percentage group.

(d) An employer's Benefit Ratio Factor shall be computed on the basis of the

following formula:

Average Annual Benefits

------------------------------- X 100 = Benefit Ratio Factor

Average Annual Payroll

to a tenth of a per centum, rounding all fractional parts of a tenth of a per centum

to the nearest tenth of a per centum. No Benefit Ratio Factor shall be more than

five per centum (5%) nor less than zero per centum (0%).

(d.1) (1) Notwithstanding any other provision of this act, and for purposes of

this section only, an employer whose employer account was charged

with compensation in each of the five calendar years 1979 through 1983