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§ 933.304. Unemployment compensation insurance

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 43 P.S. LaborEffective: January 2, 2013

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 43 P.S. Labor (Refs & Annos)
Chapter 15C. Professional Employer Organization Act
Chapter 3. Peo Duties and Agreements
Effective: January 2, 2013
43 P.S. § 933.304
Formerly cited as PA ST 43 P.S. § 943.304
§ 933.304. Unemployment compensation insurance
Currentness
(a) Employer.--Notwithstanding any other provision of this act, the following shall apply:
(1) A professional employer agreement under this act shall constitute an arrangement included in section 4(j)(2.1) of the act of December 5, 1936 (2nd Sp.Sess., 1937 P.L. 2897, No. 1),1 known as the Unemployment Compensation Law.
(2) Nothing in this act shall be construed:
(i) To affect the responsibilities of the client as the employer of covered employees for purposes of the Unemployment Compensation Law.
(ii) To affect the responsibility of the PEO to file reports pursuant to section 315(a)(4) of the Unemployment Compensation Law.2
(iii) To preclude the applicability of section 4(j)(2.1) or any other provisions of the Unemployment Compensation Law to any arrangement or person not governed by this act.
(b) Procedure.--
(1) A client may authorize a PEO to file employer reports pursuant to section 304 of the Unemployment Compensation Law3 and pay unemployment compensation contributions, interest and penalties on the client's behalf.
(2) An authorization, filing or payment under this subsection shall be made in the manner prescribed by the department.
(3) This subsection shall not be construed to allow multiple employer reports to be filed on a client's unemployment compensation account for a calendar quarter.

Credits

2012, July 5, P.L. 946, No. 102, § 304, effective in 180 days [Jan. 2, 2013].

Footnotes

1
43 P.S. § 753.
2
43 P.S. § 795.
3
43 P.S. § 784.
43 P.S. § 933.304, PA ST 43 P.S. § 933.304
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document