Pennsylvania Code
Title 34 - LABOR AND INDUSTRY
Part II - Bureau of Employment Security
Subpart A - Unemployment Compensation
Chapter 63 - RESPONSIBILITIES OF EMPLOYERS
Subchapter C - NONPROFIT ORGANIZATIONS MAKING PAYMENTS IN LIEU OF CONTRIBUTIONS
Section 63.99 - Assignment of rate of contribution
Current through Register Vol. 54, No. 44, November 2, 2024
If an employer who elects to make payments in lieu of contributions subsequently becomes a contributory employer, the employer's rate of contribution shall be determined in accordance with the following:
(1) Wages paid by the employer during the period of the election, employee contributions paid on those wages, and benefit payments based on those wages are not taken into account for purposes of experience rating.
(2) If the employer was a contributory employer before the period of the election and the employer's reserve account has not been terminated under section 302(d) of the law (43 P.S. § 782(d)), the employer is assigned a rate of contribution in accordance with section 301(a)(1) or 301.1 of the law (43 P.S. § 781(a)(1) and §781.1)), whichever is applicable.
(3) If the employer was a contributory employer before the period of the election and the employer's reserve account has been terminated under section 302(d) of the law, or the employer was not a contributory employer before the period of the election, the employer is assigned a rate of contribution in accordance with section 301(a)(3) or (4) of the law, whichever is applicable, until the employer is no longer subject to those provisions.
(4) A rate of contribution determined in accordance with paragraph (2) or (3) is subject to any adjustments required under the rate provisions of the law.
