An employer or claimant shall pay the amount or amounts specified in this section that correspond to the liability or liabilities for which amnesty is sought. The department shall grant amnesty as provided in this section and section 1506.
(1) If an employer is seeking amnesty with regard to unpaid contributions described in section 1503(a)(1) or (2):
(i) The employer shall pay all of the unpaid contributions and lien filing costs, if applicable, and one-half of the interest and penalties due.
(ii) The department shall waive the remaining interest and penalties due corresponding to the contributions.
(2) If an employer is seeking amnesty with regard to unpaid reimbursement described in section 1503(a)(3):
(i) The employer shall pay all of the unpaid reimbursement and lien filing costs, if applicable, and one-half of the interest due.
(ii) The department shall waive the remaining interest due corresponding to the reimbursement.
(3) If an employer is seeking amnesty with regard to unpaid interest described in section 1503(a)(4):
(i) The employer shall pay all of the lien filing costs, if applicable, and one-half of the unpaid interest due.
(ii) The department shall waive the remaining unpaid interest due.
(4) If an employer is seeking amnesty with regard to unpaid penalties described in section 1503(a)(5):
(i) The employer shall pay all of the lien filing costs, if applicable, and one-half of the unpaid penalties due.
(ii) The department shall waive the remaining unpaid penalties due.
(5) If a claimant is seeking amnesty with regard to an overpayment described in section 1503(b)(1) or (3):
(i) The claimant shall pay the outstanding balance of the overpayment and lien filing costs, if applicable, and one-half of the interest due.
(ii) The department shall waive the remaining interest due and one-half of any previously imposed penalty weeks corresponding to the overpayment that have not been served by the claimant and shall not issue a notice of determination imposing penalty weeks corresponding to the overpayment. If one-half of the unserved penalty weeks is not an even multiple of one, the number of penalty weeks waived shall be rounded to the next lower multiple of one.
(6) If a claimant is seeking amnesty with regard to an overpayment described in section 1503(b)(2):
(i) The claimant shall pay 50% of the outstanding balance of the overpayment.
(ii) The department shall waive the remaining balance of the overpayment.
(7) If a claimant is seeking amnesty with regard to unpaid interest described in section 1503(b)(4):
(i) The claimant shall pay all of the lien filing costs, if applicable, and one-half of the interest due.
(ii) The department shall waive the remaining unpaid interest due.
Credits
1936, Second Ex.Sess., Dec. 5, P.L. (1937) 2897, Art. XV, § 1505, added 2012, June 12, P.L. 577, No. 60, § 17, imd. effective.
43 P.S. § 918.5, PA ST 43 P.S. § 918.5
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
