Unemployment compensation law




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Compiler's Note: See section 9(1) and (2) in the appendix to this act for special provisions relating to applicability.

Section 303.  (303 repealed Sept. 29, 1951, P.L.1580, No.408)

Section 304.  Reports by Employers; Assessments.--Each employer shall file with the department such reports, at such times, and containing such information, as the department shall require, for the purpose of ascertaining and paying the contributions required by this act.

(a)  (1)  If any employer fails within the time prescribed by the department to file any report necessary to enable the department to determine the amount of any contribution owing by such employer, the department may make an assessment of contributions against such employer of such amount of contributions for which the department believes such employer to be liable, together with interest thereon as provided in this act.

(2)  Within fifteen days after making such assessment the department shall give notice thereof to such employer as provided in paragraph (3). If such employer is dissatisfied with the assessment so made he may petition the department for a re-assessment in the manner hereinafter prescribed.

(3)  The department will mail notice of an assessment to the employer's last known address or electronically transmit notice of an assessment to the employer's electronic mail address, if the employer has designated such an address. Notice of an assessment by mail is complete upon mailing. Notice of an assessment by electronic transmission is complete when notice is sent to the employer's electronic mail address.

(4)  In any petition for re-assessment filed hereunder and in any further appeal taken thereafter as herein provided, no questions shall be raised with respect to the department's determination of the Adjustment Factor applicable to any year covered by the assessment.

(b)  Any employer against whom an assessment is made may, within fifteen days after notice thereof, petition the department for a re-assessment which petition shall be under oath and shall set forth therein specifically and in detail the grounds and reasons upon which it is claimed that the assessment is erroneous. Hearing or hearings on said petition shall be held by the department at such places and at such times as may be determined by rules and regulations of the department and due notice of the time and place of such hearing given to such petitioner.

(c)  ((c) repealed Apr. 28, 1978, P.L.202, No.53)

(d)  As to any employer who fails to petition for re-assessments, or, having petitioned after due notice of hearing, fails to appear and be heard, or, in the case of a re-assessment, to appeal, such assessment or re-assessment of the department shall then become final, and the contributions and interest assessed or re-assessed by the department become forthwith due and payable, and no defense which might have been determined by the department or in the event of an appeal from re-assessment by the court shall be available to any employer in any suit or proceeding brought by the Commonwealth in the name of the fund for the recovery of such contribution based on such assessment or re-assessment.

(e)  In any hearings held by the department in pursuance of the provisions of this section the department is hereby authorized and empowered to examine any person or persons under oath concerning any matters pertaining to the determination of the liability of the employer for contributions under the provisions of this act and to this end may compel the production of books, papers and records and compel the attendance of all persons, whether as parties or witnesses, whom and which the department believes to have or contain knowledge or information material to such determination. The conduct of hearings and appeals before the department shall be in accordance with rules of procedure prescribed by the department, whether or not such rules conform to common law or rules of evidence or other technical rules of procedure, but shall be under supervision of the Office of General Counsel in accordance with the act of October 15, 1980 (P.L.950, No.164), known as the "Commonwealth Attorneys Act."

(f)  Witness fees and expenses of proceedings involving such assessments or re-assessments and the determination thereof shall be deemed part of the expenses of administering this act and shall be paid from the administration fund. Testimony at any hearing before the department held in pursuance of the provisions of this section shall be taken by a reporter but need not be transcribed unless an appeal be taken from a re-assessment made thereon.

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

 

Compiler's Note: Section 18(5) of Act 60 of 2012, which amended section 304, provided that the amendment of section 304 shall apply to notices of assessment issued on or after the effective date of section 304.

Section 305.  Payment of Contributions; Jeopardy Assessments.--(a)  Concurrently with each report, the employer shall pay to the department the amount of contributions imposed by this act for the period covered by the report; but the department may, in proper cases, upon request made, permit an extension of time for the payment of contributions due. The amount of the contribution in respect of which an extension is granted shall be paid (with interest at the rate of one-half of one per centum per month), or fraction of a month, on or before the expiration of the period of extension.

(b)  For the purposes of this act, contributions due by an employer with respect to wages for employment under this act (i) which have been paid as contributions required under another state or Federal unemployment compensation law and (ii) which have been subsequently credited to the account of such employer under this act, shall be deemed to have been paid into the Unemployment Compensation Fund as of the date payment thereof was made under such other state or Federal unemployment compensation law.

(c)  Whenever the secretary shall determine that the collection of any contributions under the provisions of this act will be jeopardized by reason of the fact that the employer is insolvent or has discontinued business at any of its known places of business or the business is temporary or seasonal in nature, he may immediately assess such contributions, together with all interest and penalties which may have accrued whether or not the date otherwise prescribed for the filing of reports or for making payment of such contributions has arrived. Such contributions, interest and penalties shall thereupon become immediately due and payable and notice of demand shall be made upon the employer for the payment thereof.

(305 amended June 22, 1964, Sp. Sess., P.L.112, No.7)

Section 306.  Fractions of a Cent.--In the payment of any contributions a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.

(306 amended Apr. 23, 1942, Sp. Sess., P.L.60, No.23)

Section 307.  Interstate Commerce.--No employer required by this act to pay contributions shall be relieved from compliance therewith on the ground that he is engaged in interstate commerce, or that this act does not distinguish between employes engaged in interstate commerce and those engaged in intrastate commerce.

(307 amended Apr. 23, 1942, Sp. Sess., P.L.60, No.23)

Section 308.  Interest on Past Due Contributions.--Contributions unpaid on the date on which they are due and payable, as prescribed by the department, shall bear interest at one-twelfth (1/12) of the annual rate determined by the Secretary of Revenue under section 806 of the act of April 9, 1929 (P.L.343, No.176), known as "The Fiscal Code," per month or fraction of a month, or at the rate of three quarters of one per centum (0.75%) per month or fraction of a month, whichever is greater, from the date they become due until paid.

(308 amended June 15, 2005, P.L.8, No.5)

 

Compiler's Note:  Section 13(5) of Act 5 of 2005, which amended section 308, provided that the amendment shall apply to the calculation of interest for that portion of the period from the date contributions become due through the date they are paid that is on or after January 1, 2006.

Section 308.1.  Contributions to be Liens; Entry and Enforcement Thereof.--(a)  All contributions and the interest and penalties thereon due and payable by an employer under the provisions of this act shall be a lien upon the franchises and property, both real and personal, including after-acquired property of the employer liable therefor and shall attach thereto from the date a lien for such contributions, interest and penalties is entered of record in the manner hereinafter provided. The lien imposed hereunder shall have priority from the date of such entry of record and shall be fully paid and satisfied out of the proceeds of any judicial sale of property subject thereto, before any other obligation, judgment, claim, lien or estate to which said property may subsequently become subject, except costs of the sale and of the writ upon which the sale was made and real estate taxes and municipal claims against such property, but shall be subordinate to mortgages and other liens existing and duly recorded or entered of record prior to the recording of the tax lien. In the case of a judicial sale of property subject to a lien imposed hereunder, upon a lien or claim over which the lien imposed hereunder has priority, as aforesaid, such sale shall discharge the lien imposed hereunder to the extent only, that the proceeds are applied to its payment and such lien shall continue in full force and effect as to the balance remaining unpaid.

(b)  The department may at any time transmit to the prothonotaries of the respective counties of the Commonwealth, to be by them entered of record and indexed as judgments are now indexed, certified copies of all liens imposed hereunder, upon which record it shall be lawful for writs of execution to be directly issued without the issuance and prosecution to judgment of writs of scire facias: Provided, That not less than ten (10) days before the issuance of any execution on the lien, notice of the filing and the effect of the lien shall be sent by registered or certified mail to the employer at his last known post office address. No prothonotary shall require as a condition precedent to the entry of such liens the payment of the costs incident thereto.

(c)  The liens shall continue and shall retain their priority without the necessity of refiling or revival. ((c) amended June 12, 2012, P.L.577, No.60)

(d)  Notwithstanding any other provisions of this section, the lien herein provided for shall have no effect upon any stock of goods, wares or merchandise regularly sold or leased in the ordinary course of business by the employer against whom said lien has been entered unless and until a writ of execution has been issued and levy made upon said stock of goods, wares and merchandise.

(e)  (i)  Any payments due and payable under the provisions of this act by an employer which is the Commonwealth, a borough, city, county, school district, township or other political subdivision of the Commonwealth or instrumentality thereof, or an authority at any level of government whether such employer's liability is determined on a reimbursement basis or under the employer experience provisions of this act, shall be deemed Commonwealth taxes for purposes of enforcement and priority in the same manner provided in this act with respect to private employers. ((i) amended July 10, 1980, P.L.521, No.108)

(ii)  With respect to such governmental employers, execution by judicial sale of a delinquent employer's property as provided in this act with regard to private employers shall not be applicable: Provided, however, That nothing herein contained shall be construed to limit any other remedies and procedures for the collection of delinquent employer accounts.

(iii)  With respect to such governmental employers, any court which would have jurisdiction to issue a writ for the judicial sale of such employer's property were such employer a private employer shall, upon application by the department, issue a writ directing that the amount due, including interest and costs, be paid to the Commonwealth out of any moneys of such governmental employer on hand, and if such moneys are unavailable or insufficient, then out of the first moneys coming into the hands of its treasurer or other fiscal officer: And provided further, That any sum due by such employer under the provisions of this act may be recouped out of any funds otherwise payable by the Commonwealth to such delinquent employer.

((e) added July 6, 1977, P.L.41, No.22)

(308.1 amended June 22, 1964, Sp.Sess., P.L.112, No.7)

 

Compiler's Note: Section 18(6) of Act 60 of 2012, which amended subsec. (c), provided that the amendment of subsec. (c) shall apply to all liens filed or revived within the five-year period immediately preceding the effective date of section 308.1 and all liens filed or revived on or after the effective date of section 308.1.

Section 308.2.  Purchase of Property at Judicial Sale; Disposal.--(a)  At any judicial sale of any property, real or personal, of any employer against whom a lien or judgment has been entered under the provisions of this act, the department is hereby authorized and empowered to bid in such property if necessary for the protection of its interest. Title shall be taken in the name of the Commonwealth to the use of the Unemployment Compensation Fund.

(b)  The costs of acquiring property at judicial sale as herein provided and for the subsequent maintenance, preservation and disposal thereof are hereby declared to be administrative expenses to be paid out of the Administration Fund.

(c)  Any property purchased under the provisions of this section shall be held until such time as the department shall believe it advisable to dispose of the same except as hereinafter provided. Thereupon, the department, at either public or private sale, may dispose of the property upon such terms and conditions as it may deem advisable, and the Department of Justice may approve. It shall be lawful to sell the property for cash or for part cash and a mortgage to run from the purchaser to the Commonwealth. When the terms and conditions of such sale shall have been agreed upon and approved, the Department of Justice is hereby authorized and directed to execute and deliver a deed or other appropriate document conveying or transferring the property. Any such conveyance or transfer shall be free and clear of all liens and encumbrances in favor of the department except the lien of a purchase-money mortgage, if any, contemporaneously executed and delivered to the Commonwealth.

(d)  The proceeds derived from the sale of any property under this provision of the act shall be distributed in the following order:

(1)  Reimbursement to the Administration Fund, created under the provisions of section 602 of this act, of the amount of legal and administrative costs including the costs, if any, of acquiring such property advanced therefrom.

(2)  Payment of the amount of delinquent contributions covered by the department's lien or liens into the Unemployment Compensation Fund created under the provisions of section 601 of this act, and

(3)  The balance, if any, into the Special Administrative Fund.

(e)  It shall be unlawful for any State officer or employe or any member of the family of such officer or employe to purchase, directly or indirectly, any property acquired by the department at a judicial sale under the provisions of this section.

(308.2 added Aug. 27, 1963, P.L.1281, No.522)

Section 308.3.  Transfer of Assets; Liability of Purchaser.--(a)  Every employer subject to the provisions of this act, who shall sell in bulk fifty-one per centum or more of his assets, including but not limited to, any stock of goods, wares or merchandise of any kind, fixtures, machinery, equipment, buildings or real estate, shall give the department ten (10) days' notice of the sale prior to the completion of the transfer of such property. It shall be the duty of such employer to file all contribution reports with the department to the date of such proposed transfer of property and pay all contributions, interest and penalties due and payable thereon. The employer shall present to the purchaser or such property, a certificate which shall be furnished forthwith by the department showing that all reports have been filed and contributions, interest and penalties paid to the date of the proposed transfer. The failure of the purchaser to require such certificate shall render such purchaser liable to the department for the unpaid contributions, interest and penalties owing by the employer.

(b)  The provisions of subsection (a) of this section shall not apply to sales made under any order of court or to any sales made by assignees for the benefit of creditors, executors, administrators, receivers or any public officer in his official capacity, or by any officer of a court, or to any other transfer excepted under the provisions of section 6-103 of the Uniform Commercial Code.

(308.3 added June 22, 1964, Sp. Sess., P.L.112, No.7)

Section 309.  Collection of Contributions and Interest; Injunctions.--(a)  If, after notice by the department, any employer fails, neglects, or refuses to pay any contributions due, or the interest or penalties due thereon, the amount due may be collected by civil action in the name of the Commonwealth. Judgments obtained in such civil actions to collect any of the contributions aforesaid shall include interest and penalties, as provided in this act. ((a) repealed in part Apr. 28, 1978, P.L.202, No.53)

(b)  When a lien shall have been entered pursuant to the provisions of section 308.1 of this act, or judgment entered pursuant to the provisions of subsection (a) of this section and the same shall remain unpaid sixty days after notice in writing of the entry of such lien or judgment has been sent by the department by registered mail to the employer's last known address, the employer against whom such lien or judgment has been entered may be enjoined from continuing in business in the Commonwealth or employing persons therein upon complaint of the secretary.

Such injunction shall remain in full force and effect until (1) the delinquent contributions, interest or penalties have been paid, or (2) the employer shall have furnished a good and sufficient bond conditioned upon the payment of such delinquencies in such an amount and containing such terms as may be determined by the court, or (3) the employer has entered into a plan for the liquidation of such delinquencies as the court may approve: Provided, That such injunction may be reinstated upon the employer's failure to comply with the terms of said plan.

((b) repealed in part Apr. 28, 1978, P.L.202, No.53)

(c)  In addition to the methods of collection authorized in this act, the department may collect contributions, interest, penalties and other liabilities due under this act as provided under 26 U.S.C. § 6402 (relating to authority to make credits or refunds) and by any other means available under Federal or State law. ((c) added June 12, 2012, P.L.577, No.60)

(309 amended June 22, 1964, Sp. Sess., P.L.112, No.7)

Section 309.1.  Compromises.--Where the department is satisfied (1) that the employer is unable to make payment in full of contributions, interest and penalties imposed upon him by the law, or that it would be inequitable to require the payment in full of delinquent interest, and (2) that the employer has acted in good faith, the secretary is hereby authorized, to compromise delinquent interest and penalties due on any contribution, and, in the case of any employer that has been adjudged a bankrupt or for whom a receiver has been appointed or a deceased employer for whom an executor or administrator has been designated, to compromise the principal of any delinquent contribution as well as interest and penalties thereon: Provided, That any compromise of a total delinquent amount in excess of one thousand dollars shall require the approval of the Attorney General.

(309.1 amended Sept. 29, 1951, P.L.1580, No.408)

Section 309.2.  Limitations Upon Enforcement of Payment of Contributions, Interest and Penalties.--(a)  Notwithstanding any other provisions of this act to the contrary, no legal action for the collection of contributions, interest and penalties shall be instituted after the expiration of four years from the end of the calendar year determined in accordance with subsection (b) of this section, unless prior to the expiration of such four-year period and with respect thereto (1) an assessment proceeding shall have been instituted pursuant to the provisions of section three hundred four of this act, or (2) an action shall have been instituted pursuant to the provisions of section three hundred nine of this act, or (3) a lien shall have been entered pursuant to the provisions of section three hundred eight point one of this act: Provided, That the provisions of this section shall not apply where an employer by willful failure or refusal to file a report with the department or to include in any report all wages which he has paid, or otherwise, has attempted to avoid or reduce liability for the payment of contributions.

(b)  The calendar year referenced in subsection (a) of this section shall be the later of the following calendar years: (1)  the calendar year in which the wages were paid with respect to which liability for the payment of contributions, interest or penalties, as the case may be, is based, or (2) with respect to contributions, interest or penalties due on wages paid by a successor-in-interest after a transfer of organization, trade, business or work force, in whole or in part, from a preceding employer, the calendar year in which the successor-in-interest files the report required by section 315(a)(2) of this act in accordance with section 315(b) of this act.

(309.2 amended June 15, 2005, P.L.8, No.5)

 

Compiler's Note:  Section 13(6) of Act 5 of 2005, which amended subsection (b)(2), provided that the amendment shall apply to transfers of organization, trade, business or work force occurring on or after July 1, 2005.

Section 310.  Priorities under Legal Dissolutions and Distributions.--In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this Commonwealth, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, contributions or installments thereof, or interest thereon, then or thereafter due shall be paid in full prior to all other claims except taxes, claims arising under The Workmen's Compensation Act of one thousand nine hundred fifteen, and its amendments and supplements, and claims for wages of not more than two hundred and fifty dollars to each claimant earned within six months of the commencement of the proceeding. In the event of an employer's adjudication in bankruptcy, judicially confirmed extension, proposal, or composition under the Federal Bankruptcy Act of one thousand eight hundred ninety-eight, as amended, contributions and interest then or thereafter due shall be entitled to such priority as are now or may hereafter be granted to taxes due a state under the said Federal Bankruptcy Act or its amendments.

(310 amended Aug. 24, 1953, P.L.1397, No.396)

Section 311.  Refunds and Adjustments.--If any individual or organization shall make application for refund or credit of any amount paid as contribution, interest or penalties, under this act, and the department shall determine that such amount, or any portion thereof, was erroneously collected, the department may at its discretion either allow a credit therefor, without interest, in connection with subsequent contribution payments or shall refund from the Unemployment Compensation Fund, without interest, the amount erroneously paid: Provided, That an amount equal to any refund or credit of interest and penalties allowed, as provided herein, shall be transferred from the Special Administration Fund to the Unemployment Compensation Fund, irrespective of whether such interest or penalties were paid into the Unemployment Compensation Fund or into the Special Administration Fund: And provided further, That any refund or credit allowable under the provisions of this section, of contributions paid with respect to remuneration (1) exempt under the provisions of section 4, subsection (x) of this act, or (2) paid with respect to services exempt under the provisions of section 4, subsection (l) (4) of this act, shall be reduced by the amount of unrefunded compensation paid to any claimant by reason of the inclusion of such remuneration in the base-year wage credits of such claimant. No refund or credit shall be allowed with respect to a payment as contributions, interest or penalties, unless an application therefor shall be made on or before, whichever of the following dates shall be the later: (a) one year from the date on which such payment was made, or (b) four years from the reporting due date of the reporting period with respect to which such payment was made. For a like cause and within the same period, a refund may be so made or a credit allowed on the initiative of the department.

An amount paid as contribution, interest or penalties shall not be deemed to have been erroneously collected within the meaning of this section if such amount was collected under and pursuant to a notice of contribution rate or a notice of assessment which, because of the applicant's failure to file a timely appeal therefrom, shall have become binding and final against the applicant under the provisions of this act.

In any proceeding instituted to obtain a refund alleged to be due and owing under the provisions of this section, the Adjustment Factor as determined by the department under the provisions of section three hundred one point one (301.1) of this act for the calendar year one thousand nine hundred sixty, and any calendar year thereafter, shall not be subject to review or redetermination.

(311 amended June 22, 1964, Sp. Sess., P.L.112, No.7)

Section 312.  Reciprocal Agreements.--The department is hereby authorized to enter into reciprocal arrangements with appropriate and duly authorized agencies of other states or of the Federal Government, or both, whereby--

(a)  Services performed by an individual for a single employer for which services are customarily performed in more than one state shall be deemed to be services performed entirely within any one of the states (i) in which any part of such individual's service is performed, or (ii) in which such individual has his residence, or (iii) in which the employer maintains a place of business, provided there is in effect as to such services an election approved by the agency charged with the administration of such state's unemployment compensation law pursuant to which all the services performed by such individual for such employer are deemed to be performed entirely within such state.

(b)  Potential rights to benefits accumulated under the unemployment compensation laws of one or more states or under one or more such laws of the Federal Government, or both, may constitute the basis for the payment of benefits through a single appropriate agency under terms which the department finds will be fair and reasonable as to all affected interests and will not result in any substantial loss to the fund.

(c)  Wages or services upon the basis of which an individual may become entitled to benefits under an unemployment compensation law of another state or of the Federal Government shall be deemed to be wages for employment for the purpose of determining his rights to benefits under this act, and wages for employment as defined in this act on the basis of which an individual may become entitled to benefits under this act shall be deemed to be wages or services on the basis of which unemployment compensation under such law of another state or of the Federal Government is payable, but no such arrangement shall be entered into unless it contains provisions for reimbursements from the fund for such of the compensation paid under such other law upon the basis of wages for employment as defined in this act as the department finds will be fair and reasonable as to all affected interests. ((c) amended May 23, 1949, P.L.1738, No.530)

(d)  Contributions due under this act with respect to wages for employment shall, for the purpose of section three hundred one of this act, be deemed to have been paid to the fund as of the date payment was made as contributions therefor under another state or Federal unemployment compensation law, but no such arrangement shall be entered into unless it contains provisions for reimbursement to the fund of such contributions, or an amount equal to such contributions, less any benefits which may have been paid by such other state, based upon such contributions. Such arrangement may provide for the transfer of interest earned on such contributions while credited to the state to which they were erroneously paid.

Reimbursements paid from the fund pursuant to paragraph (c) of this section shall be deemed to be benefits for all the purposes of this act. The department is authorized to make to other state or Federal agencies and to receive from such other state or Federal agencies reimbursements from or to the fund in accordance with arrangements entered into pursuant to this section.

The administration of this act and of other state and Federal unemployment compensation and public employment service laws will be promoted by cooperation between this State and such other states and the appropriate Federal agencies in exchanging services and making available facilities and information. The department is, therefore, authorized to make such investigations, secure and transmit such information, make available such services and facilities and exercise such of the other powers provided herein with respect to the administration of this act as it deems necessary or appropriate to facilitate the administration of any such unemployment compensation or public employment service law and in like manner to accept and utilize information services and facilities made available to this State by the agency charged with the administration of any such other unemployment compensation or public employment service law.

To the extent permissible under the laws and Constitution of the United States, the department is authorized to enter into or cooperate in arrangements whereby facilities and services provided under this act and facilities and services provided under the unemployment compensation law of any foreign government may be utilized for the taking of claims and the payment of benefits under the employment security law of this State or under a similar law of such government; and

((d) amended May 23, 1949, P.L.1738, No.530)

(e)  Services performed on vessels engaged in interstate or foreign commerce for a single employer, wherever performed, shall be deemed to be performed within this State or within such other states. ((e) added May 29, 1945, P.L.1145, No.408)

(f)  The secretary shall participate in any arrangements for the payment of compensation on the basis of combining an individual's wages and employment covered under this act with his wages and employment covered under the unemployment compensation laws of other states which are approved by the United States Secretary of Labor in consultation with the State unemployment compensation agencies as reasonably calculated to assure the prompt and full payment of compensation in such situations and which include provisions for:

(1)  Applying the base period of a single State law to a claim involving the combining of an individual's wages and employment covered under two or more State unemployment compensation laws; and

(2)  Avoiding the duplicate use of wages and employment by reason of such combining.

((f) added Sept. 27, 1971, P.L.460, No.108)

(g)  Overpayments of compensation under this act shall be deducted from compensation payable under an unemployment benefit program of the United States or another state, and overpayments of compensation under an unemployment benefit program of the United States or another state shall be deducted from compensation payable under this act or compensation paid by the Commonwealth pursuant to an unemployment benefit program of the United States. A reciprocal agreement under this subsection shall be consistent with the requirements of section 303(g) of the Social Security Act (49 Stat. 620, 42 U.S.C. § 301 et seq.) and the regulations and instructions of the United States Department of Labor. ((g) added Oct. 23, 2013, P.L.637, No.75)

(312 added Apr. 23, 1942, Sp. Sess., P.L.60, No.23)

Section 313.  Dishonored Payments.--The department is hereby authorized to charge a penalty of one hundred per centum (100%) of the face value of the check or payment by electronic transfer, up to a maximum of one thousand dollars ($1,000) with a minimum of twenty-five dollars ($25) per occurrence for all dishonored checks and payments by electronic transfer that are not credited upon transmission or at such other amounts as shall be determined by the secretary and published in the Pennsylvania Bulletin as a notice under 45 Pa.C.S. § 725(a)(3) (relating to additional contents of Pennsylvania Bulletin). Such sums shall be collectible in the manner provided in sections 308.1, 308.2, 308.3 and 309 of this act.

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

Section 314.  Shortfall Reduction.--(314 repealed Oct. 19, 1988, P.L.818, No.109)

Section 315.  Registration and Other Reports.--(a)  In addition to reports otherwise required by this act and the rules and regulations of the department, the following reports shall be made to the department:

(1)  Each person, corporation, unincorporated association or any other entity, for whom services are performed for remuneration by any individual, shall register with the department within thirty (30) days after services are first performed for the person or entity or within thirty (30) days after the effective date of this paragraph if services were first performed for the person or entity prior to the effective date of this paragraph and the person or entity did not register prior to the effective date of this paragraph.

(2)  An employer that transfers its organization, trade, business or work force, in whole or in part, whether such transfer was by merger, consolidation, sale or transfer, descent or otherwise, and the person, corporation, unincorporated association or other entity to whom the transfer is made, shall report the transfer to the department. For transfers occurring on or after January 1, 2004, the report shall be made within thirty (30) days after the date of the transfer or within thirty (30) days after the effective date of this section if the transfer occurred prior to the effective date of this section and the employer, individual or entity did not report the transfer prior to the effective date of this section. If the transfer occurred on or before December 31, 2003, the report shall be made within thirty (30) days after it is requested by the department.

(3)  In the event of a part transfer of an employer's organization, trade, business or work force under section 301(d)(1)(A) or (B) of this act, the preceding employer shall identify the individuals who were employed in the part transferred to the successor-in-interest during the calendar quarter in which the transfer occurred and the eight (8) immediately preceding calendar quarters. The report shall be made within thirty (30) days after it is requested by the department.

(4)  An individual or entity to whom some or all of a work force is transferred, as part of or resulting in an arrangement described under section 4(j)(2.1) of this act, shall file a report with the department for each calendar quarter. The individual or entity may file one report for all such arrangements. The report shall be filed on or before the last day of the month which immediately follows the end of the calendar quarter for which the report is filed.

(b)  All reports required by this section or any other provision of this act or the rules and regulations of the department shall be made in the manner prescribed by the department and contain all information required by the department.

(315 added June 15, 2005, P.L.8, No.5)

 

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