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86 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW
annual payroll, the department shall, upon the election of the
employer, adjust the reserve account balance to a negative balance
equal to fifteen per centum (15%) of his average annual payroll.
(ii) In relation to adjustments made for the third 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 twenty per centum (20%) of his average
annual payroll, the department shall, upon the election of the
employer, adjust his reserve account balance to a negative balance
equal to twenty per centum (20%) of his average annual payroll.
(d) The department shall terminate the reserve account of any employer who has
not paid contributions for a period of four consecutive twelve month periods,
ending June thirtieth in any year.
(e) Nothing contained in this act shall be construed to grant to any employer any
claim or right of withdrawal with respect to any amount allocated to him
from, or paid by him into, the Unemployment Compensation Fund, except
as provided in section three hundred eleven hereof. (302 amended June 20, 2011, P.L.16, No.6) Compiler's Note: Section 6(2) of Act 75 of 2013, which amended subsec. (a), provided that the addition of subsec. (a)(2) shall apply to overpayments established on or after October 21, 2013. Compiler's Note: Section 9(1) of Act 6 of 2011, which amended section 302, provided that the amendment shall apply to charges for compensation corresponding to benefit years that begin on and after the effective date of the amendment. Section 302.1. Relief from Charges.--Notwithstanding any other provisions of this act assigning charges for compensation paid to employes, except for section 302(a)(2), the department shall relieve an employer of charges for compensation in accordance with this section and section 213 of this act. (Intro. par. amended Oct. 23, 2013, P.L.637, No.75)
(a) Circumstances allowing relief:
(1) If an individual was separated from his most recent work for an
employer due to being discharged for willful misconduct connected