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85 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW
paid under the provisions of this act, and such amount shall be forthwith
credited to his reserve account. His rate of contribution shall be computed or
recomputed, as the case may be, with such amount included in the calculation.
To affect such employer's rate of contribution for any year, such amount
shall be paid not later than thirty days following the mailing of notice of his
rate of contribution for such year: Provided, That for good cause, such time
may be extended by the department: And provided further, That such
amount, when paid as aforesaid, shall not be refunded or used as a credit in
the payment of contributions in whole or in part. In no event shall any such
amount be included in the computation or recomputation for any year unless
it is paid within one hundred twenty days after the beginning of such year.
(c) (1) For the purpose of determining any employer's rate of contribution for
any year, the phrase "balance in an employer's reserve account" as used
in sections 301, 301.1 and 301.2 of this act shall mean the amount
ascertained as of the computation date by subtracting the amounts
charged to his reserve account from the amounts credited thereto
including voluntary contributions. If, as of the computation date, the
amounts charged to his reserve account exceed the amounts credited
by an amount equivalent to more than twenty per centum (20%) of
his average annual payroll, the employer may elect, subject to the
provisions of section 301.1(f) of this act to have his reserve account
balance adjusted to a negative balance equal to twenty per centum
(20%) of his average annual payroll. This subsection as amended shall
apply to elections made after December 31, 1986.
(2) Notwithstanding the provisions of section 301.1(f) and paragraph (1) of
this subsection, for elections made on or after January 1, 1984 and before
May 1, 1986, if the amounts charged to the employer's reserve account
exceed the amounts credited by an amount equivalent to more than ten per
centum (10%) of his average annual payroll, the department, after
determining his Reserve Ratio Factor shall, upon the election of the
employer, adjust his reserve account balance to a negative balance equal to
ten per centum (10%) of his average annual payroll. With respect to future
adjustments of negative balance accounts, the secretary shall, upon the
election of the employer, make adjustments as follows:
(i) In relation to adjustments made for the second time after
January 1, 1984 and before May 1, 1986, if the amounts charged
to his reserve account exceed the amounts credited by an amount
equivalent to more than fifteen per centum (15%) of his average