§ 782. Establishment and maintenance of employer’s reserve accounts
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 43 P.S. LaborEffective: October 23, 2013
Effective: October 23, 2013
43 P.S. § 782
§ 782. Establishment and maintenance of employer’s reserve accounts
The department shall establish and maintain for each employer a separate employer's reserve account in the following manner:
(1) An employer's account shall be charged with compensation paid to an individual for which an overpayment under section 804 of this act1 is not established against the individual.
(2) In addition to charges assigned under paragraph (1), an employer's account shall be charged with compensation paid to an individual for which an overpayment under section 804 of this act is established against the individual if the compensation is paid because the employer or an agent of the employer responds untimely or inadequately or fails to respond to a request by the department for information regarding the individual's eligibility for compensation. For the purposes of this paragraph, the following shall apply:
(ii) An employer's or agent's response to a request by the department for information shall be untimely if the response is filed more than fourteen days after the department's request for information is mailed or transmitted electronically to the employer or agent. The filing date of a response shall be determined in accordance with 34 Pa. Code § 63.25 (relating to filing methods).
(iv) A determination by the department assigning charges under this paragraph may be appealed as provided in Article V of this act2 for appeals from determinations regarding an individual's eligibility for compensation.
(b) Any employer, at any time, may voluntarily pay into the Unemployment Compensation Fund an amount in excess of the contributions required to be paid under the provisions of this act, and such amount shall be forthwith credited to his reserve account. His rate of contribution shall be computed or recomputed, as the case may be, with such amount included in the calculation. To affect such employer's rate of contribution for any year, such amount shall be paid not later than thirty days following the mailing of notice of his rate of contribution for such year: Provided, That for good cause, such time may be extended by the department: And provided further, That such amount, when paid as aforesaid, shall not be refunded or used as a credit in the payment of contributions in whole or in part. In no event shall any such amount be included in the computation or recomputation for any year unless it is paid within one hundred twenty days after the beginning of such year.
(c)(1) For the purpose of determining any employer's rate of contribution for any year, the phrase “balance in an employer's reserve account” as used in sections 301, 301.1 and 301.2 of this act3 shall mean the amount ascertained as of the computation date by subtracting the amounts charged to his reserve account from the amounts credited thereto including voluntary contributions. If, as of the computation date, 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 employer may elect, subject to the provisions of section 301.1(f) of this act to have his reserve account balance adjusted to a negative balance equal to twenty per centum (20%) of his average annual payroll. This subsection as amended shall apply to elections made after December 31, 1986.
(2) Notwithstanding the provisions of section 301.1(f) and paragraph (1) of this subsection, for elections made on or after January 1, 1984 and before May 1, 1986, if the amounts charged to the employer's reserve account exceed the amounts credited by an amount equivalent to more than ten per centum (10%) of his average annual payroll, the department, after determining his Reserve Ratio Factor shall, upon the election of the employer, adjust his reserve account balance to a negative balance equal to ten per centum (10%) of his average annual payroll. With respect to future adjustments of negative balance accounts, the secretary shall, upon the election of the employer, make adjustments as follows:
(i) In relation to adjustments made for the second 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 fifteen per centum (15%) of his average 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.
(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.4
Credits
1936, Second Ex.Sess., Dec. 5, P.L. (1937) 2897, art. III, § 302, added 1949, May 26, P.L. 1854, § 4. Amended 1951, Sept. 29, P.L. 1580, No. 408, § 7; 1953 Aug. 24, P.L. 1397, No. 396, § 3; 1955, Sept. 3, P.L. 556, No. 136, § 1; 1959, Dec. 17, P.L. 1893, § 4; 1964, Special Sess., March 24, P.L. 53, No. 1, § 4; 1964, Special Sess., June 22, P.L. 112, No. 7, § 10.1; 1974, March 22, P.L. 187, No. 39, § 1, imd. effective; 1977, July 6, P.L. 41, No. 22, § 2, effective Jan. 1, 1978; 1980, July 10, P.L. 521, No. 108, § 7, retroactive effective Jan. 1, 1980; 1983, July 21, P.L. 68, No. 30, § 13, effective Jan. 1, 1984; 1996, Dec. 19, P.L. 1476, No. 189, § 2, imd. effective; 2002, Dec. 9, P.L. 1330, No. 156, § 1.1, imd. effective; 2011, June 17, P.L. 16, No. 6, § 2, effective in 60 days [Aug. 16, 2011]; 2013, Oct. 23, P.L. 637, No. 75, § 2, imd. effective.
43 P.S. § 782, PA ST 43 P.S. § 782
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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