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63 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

charged to inactive and terminated employers' accounts, plus, (3) all

benefits paid and charged to accounts of active employers for the

preceding year to the extent such benefits exceed the combined amount

of contributions payable by such employers on the basis of the Benefit

Ratio Factor and the Reserve Ratio Factor. Factor "Dcr" equals the

aggregate of (1) interest credited to the Unemployment Compensation

Fund, plus, (2) amounts transferred from the Special Administration

Fund and the Debt Service Fund to the Unemployment Compensation

Fund, plus, (3) refunds of benefits unlawfully paid, plus, (4) amounts

credited to the Unemployment Compensation Fund by the Federal

Government other than by loan, except that any amount credited to this

Commonwealth's account under section 903 of the Federal Social

Security Act which has been appropriated for expenses of

administration shall be excluded from the amount in the

Unemployment Compensation Fund in the computation of the "Dcr"

factor. Factor "Wt" equals all wages subject to the law up to the

limitation described in section 4(x)(1) paid by all employers. Each

item in each factor shall be computed with respect to the twelve-month

period ending on the computation date: Provided, That should the

computed State Adjustment Factor for any year exceed the maximum

rate allowed under this section, such excess over the maximum rate

shall be added to the computed State Adjustment Factor for the

following year or years.

(2) The maximum State Adjustment Factor shall be one per centum (1.0%)

for calendar years 2013 through 2016, eighty-five one-hundredths of

one per centum (.85%) for calendar year 2017 and seventy-five

one-hundredths of one per centum (.75%) for calendar year 2018

and thereafter.

((e) amended June 12, 2012, P.L.577, No.60)

(f) An employer whose reserve account balance is adjusted after January 1, 1980

in accordance with the provisions of section 302(c) of this act shall not be

eligible for a reduced rate of contributions under the provisions of this act

for the three consecutive calendar years following the computation date

with respect to which the application for adjustment was made and shall pay

contributions at the maximum rate specified under subsection (a) of this

section and sections 301.2 and 301.6 for three years. In the event an

employer shall file one or more subsequent applications for adjustment,

the provisions of this subsection shall apply to each such application.