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64 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

(f.1) Notwithstanding any other provisions of this act, employers who elected to

have their negative reserve account balance adjusted for taxable years 1978,

1979 or 1980 will be liable for contributions at the maximum rate specified

in section 301.1 and as determined under sections 301.2 and 301.3.

(g) Wages paid to employes of construction contractors pursuant to a contract

or subcontract entered into before July 1, 1983 for the construction,

reconstruction or remodeling of structures where the contract or subcontract

is either at a fixed price not subject to change or modification or entered

into pursuant to the obligation of a formal written bid which cannot be

altered or withdrawn shall continue to be subject to the employer's assigned

tax rate and the taxable wage base for 1983. This subsection shall not apply

to any year following calendar year 1984. No rate assigned any employer

who receives a rate on the basis of employment and wages to which this

subsection applies shall be less than two and seven-tenths per centum

(2.7%) for calendar year 1983 or 1984 and no rate shall be less than five

and four-tenths per centum (5.4%) for calendar year 1985 and thereafter. (301.1 amended July 21, 1983, P.L.68, No.30) Compiler’s Note: Section 14(2)(i) of Act 144 of 2016, which amended subsecs. (a) and (c)(1), provided that the amendment of subsecs. (a) and (c)(1) shall apply to contributions on wages paid on or after January 1, 2017. Section 301.2. Additional Contributions.--Additional Contributions.--Notwithstanding any other provision of this act, all employers required to pay contributions under section 301 or 301.1, except those subject to the provisions of section 301(a)(3) and (4) or 301.1(g), shall pay additional contributions at a rate of zero per centum (0.0%) for calendar year 1989 and at a rate as set forth in section 301.7 for each calendar year thereafter on wages paid with regard to the limitation specified under section 4(x)(1) of this act. (301.2 amended Oct. 19, 1988, P.L.818, No.109) Section 301.3. Additional Contributions.--(301.3 repealed July 21, 1983, P.L.68, No.30) Section 301.4. Contributions by Employes.--

(a) Notwithstanding any other provision of this act, each employe shall pay

contributions at a rate of zero per centum (0.0%) for calendar year 1989

and at a rate as set forth in section 301.7 for each calendar year thereafter