(1) If an individual was separated from his most recent work for an employer due to being discharged for willful misconduct connected with that work, or due to his leaving that work without good cause attributable to his employment, or due to his being separated from such work under conditions which would result in disqualification for benefits under the provisions of section 3³ or 402(e.1) of this act,⁴ the employer shall be relieved of charges for compensation paid to the individual with respect to any week of unemployment occurring subsequent to such separation. Relief from charges under this paragraph terminates if the employe returns to work for the employer.

(2) If an individual's unemployment is directly caused by a major natural disaster declared by the President of the United States pursuant to section 102(1) of the Disaster Relief Act of 1970 (Public Law 91-606, 42 U.S.C. § 4401 et seq.)⁵ and the individual would have been eligible for disaster unemployment assistance as provided in section 240 of the Disaster Relief Act of 1970⁶ with respect to that unemployment but for the receipt of unemployment compensation, an employer shall be relieved of charges for compensation paid to such individual with respect to any week of unemployment occurring due to the natural disaster, to a maximum of the eight weeks immediately following the declaration of emergency by the President of the United States.

(3) If an individual subsequent to separation from his work is engaged in part-time work for a base year employer, other than a base year employer from whom he has separated, the part-time employer shall be relieved of charges for compensation paid to the individual with respect to any week of unemployment occurring subsequent to the separation and while such part-time work continues without material change.

(4) If the department finds that an individual was separated from his most recent work for an employer due to a cessation of business of eighteen (18) months or less caused by a disaster, the employer may be relieved of charges for compensation paid to such individual with respect to any week of unemployment occurring subsequent to that separation. Relief from charges under this paragraph terminates if the employe returns to work for the employer.

(1) Except as provided in subsection (c), in order to be granted relief from charges for compensation, an employer must file a request with the department in the manner provided, and containing all information required, by the department's regulations.

(2) If an employer is requesting relief from charges on the basis of a separation that occurs on or before the date the claimant files an application for benefits or on the basis of continuing part-time work, the following shall apply:

(3) If an employer is requesting relief from charges on the basis of a separation that occurs after the claimant files an application for benefits, the following shall apply:

(1) If a claimant is determined ineligible for benefits under section 3 or 402(b), (e) or (e.1) of this act pursuant to a notice of determination that has become final, the department shall grant relief from charges in accordance with subsection (a)(1) to the employer from whom the claimant was separated, beginning with the earliest week for which the claimant is eligible for benefits following the week or weeks governed by the notice of determination.

(2) If a claimant is determined eligible for benefits under section 402(b) of this act pursuant to a notice of determination that has become final, the department shall grant or deny relief from charges in accordance with subsection (a)(1) to the employer from whom the claimant was separated, beginning with the earliest week governed by the notice of determination, in accordance with the following:

(3) Relief from charges granted to an employer remains in effect for the purpose of benefits paid to the claimant pursuant to a subsequent application for benefits if the relief has not terminated in accordance with the provisions of this section.

(1) An employer that is granted relief from charges on the basis of a claimant's separation from employment shall notify the department within fifteen (15) days if the claimant returns to work for the employer. The employer shall include with the notification the claimant's name and Social Security number, the employer's name and account number and the date when reemployment commenced.

(2) An employer that is granted relief from charges on the basis of continuing part-time work shall notify the department within fifteen (15) days if the employment situation of the claimant changes. The employer shall include with the notification the claimant's name and Social Security number and the employer's name and account number.

(1) Where the individual's eligibility for compensation has been finally determined under the provisions of Article V of this act,⁸ such determination shall not be subject to attack in proceedings under this section.

(2) The findings and determinations of the department under this section shall be subject to appeal in the manner provided in this act for appeals from determinations of compensation.