Pennsylvania Code
Title 34 - LABOR AND INDUSTRY
Part III - Bureau of Social Security for Public Employees
Chapter 71 - PLAN FOR SOCIAL SECURITY BENEFITS
Section 71.6 - Reports

(a) Each political subdivision or instrumentality thereof shall make reports to the Department on forms prescribed and issued by the Department. Instructions printed on any such forms, and all other instructions issued by the Department in connection with the act, shall have the same force and effect as the provisions of this chapter.

(b) Wage reports and contributions shall become due and shall be received, filed, and paid on or before the dates designated by the Bureau in advance in the Quarterly Instructional Bulletins or informational bulletins, or both, issued by the Bureau, except that if the plan and agreement provides for the coverage of employes performing services at the time the agreement is executed for calendar quarters during which such employes were in the employ of the political subdivision or instrumentality thereof prior to date of execution of the plan and agreement, any wage reports and contributions for such prior calendar quarters shall be filed and paid no later than 60 days after the political subdivision is included in the Federal-Commonwealth Agreement.