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| PRIOR PRINTER'S NOS. 1700, 1782, 1849, 1870, 1875 | PRINTER'S NO. 2234 |
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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY GORDNER, PILEGGI, GREENLEAF, ERICKSON, VANCE, RAFFERTY AND MENSCH, OCTOBER 24, 2011 |
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| AMENDMENTS TO HOUSE AMENDMENTS, IN SENATE, JUNE 4, 2012 |
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| AN ACT |
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1 | Amending the act of December 5, 1936 (2nd Sp.Sess., 1937 | <-- |
2 | P.L.2897, No.1), entitled "An act establishing a system of |
3 | unemployment compensation to be administered by the |
4 | Department of Labor and Industry and its existing and newly |
5 | created agencies with personnel (with certain exceptions) |
6 | selected on a civil service basis; requiring employers to |
7 | keep records and make reports, and certain employers to pay |
8 | contributions based on payrolls to provide moneys for the |
9 | payment of compensation to certain unemployed persons; |
10 | providing procedure and administrative details for the |
11 | determination, payment and collection of such contributions |
12 | and the payment of such compensation; providing for |
13 | cooperation with the Federal Government and its agencies; |
14 | creating certain special funds in the custody of the State |
15 | Treasurer; and prescribing penalties," further providing for |
16 | definitions, for determination of contribution rate, for |
17 | additional contribution for interest, for trigger |
18 | determination, for collection of contribution and interest |
19 | and injunctions, for compensation rate, for Unemployment |
20 | Compensation Fund, for Interest Fund, for State Treasurer as |
21 | custodian, for recovery and recoupment of compensation; and |
22 | providing for unemployment compensation bonds and for |
23 | unemployment compensation amnesty program. |
24 | Amending the act of December 5, 1936 (2nd Sp.Sess., 1937 | <-- |
25 | P.L.2897, No.1), entitled "An act establishing a system of |
26 | unemployment compensation to be administered by the |
27 | Department of Labor and Industry and its existing and newly |
28 | created agencies with personnel (with certain exceptions) |
29 | selected on a civil service basis; requiring employers to |
30 | keep records and make reports, and certain employers to pay |
31 | contributions based on payrolls to provide moneys for the |
32 | payment of compensation to certain unemployed persons; |
33 | providing procedure and administrative details for the |
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1 | determination, payment and collection of such contributions |
2 | and the payment of such compensation; providing for |
3 | cooperation with the Federal Government and its agencies; |
4 | creating certain special funds in the custody of the State |
5 | Treasurer; and prescribing penalties," further providing for |
6 | definitions, for determination of contribution rate and |
7 | experience rating and for contributions by employees; |
8 | providing for additional contribution for debt service; |
9 | further providing for trigger determination, for trigger rate |
10 | redeterminations, for reports by employers and assessments, |
11 | for contributions to be liens and entry and enforcement |
12 | thereof, for collection of contributions and interest and |
13 | injunctions, for dishonored checks, for qualifications |
14 | required to secure compensation, for rate and amount of |
15 | compensation and for Unemployment Compensation Fund; |
16 | providing for Debt Service Fund and for Reemployment Fund; |
17 | further providing for State Treasurer as custodian and for |
18 | recovery and recoupment of compensation; providing for |
19 | unemployment compensation bonds and for unemployment |
20 | compensation amnesty program; and making a related repeal. |
21 | The General Assembly of the Commonwealth of Pennsylvania |
22 | hereby enacts as follows: |
23 | Section 1. Section 4(f) of the act of December 5, 1936 (2nd | <-- |
24 | Sp.Sess., 1937 P.L.2897, No.1), known as the Unemployment |
25 | Compensation Law, amended May 23, 1949 (P.L.1738, No.530), is |
26 | amended to read: |
27 | Section 4. Definitions.--The following words and phrases, as |
28 | used in this act, shall have the following meanings, unless the |
29 | context clearly requires otherwise. |
30 | * * * |
31 | (f) "Compensation" means: |
32 | (1) money payments payable to individuals with respect to |
33 | their unemployment as provided in this act; and |
34 | (2) to the extent permitted by law, that part of the |
35 | principal owed on bonds issued under Article XIV of this act |
36 | which is attributable to repayment of the principal of advances |
37 | under Title XII of the Social Security Act (42 U.S.C. § 1321 et |
38 | seq.), exclusive of any interest or administrative costs |
39 | associated with the bonds. |
40 | * * * |
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1 | Section 1.1. Section 301.1(e) of the act, amended July 21, |
2 | 1983 (P.L.68, No.30), is amended to read: |
3 | Section 301.1. Determination of Contribution Rate; |
4 | Experience Rating.-- |
5 | * * * |
6 | (e) The State Adjustment Factor for the calendar year |
7 | beginning January 1, 1984, shall be one and five-tenths per |
8 | centum (1.5%) and thereafter shall be computed as of the |
9 | computation date for such year to a tenth of a per centum, |
10 | rounding all fractional parts of a tenth of a per centum to the |
11 | nearest tenth of a per centum, but in no event less than zero |
12 | nor in excess of one and five-tenths per centum (1.5%), |
13 | according to the following formula: |
14 | Bdr - Dcr |
15 | ----------------------- X 100 = State Adjustment Factor |
16 | Wt |
17 | in which factor "Bdr" equals the aggregate of (1) all benefits |
18 | paid but not charged to employers' accounts, plus, (2) all |
19 | benefits paid and charged to inactive and terminated employers' |
20 | accounts, plus, (3) all benefits paid and charged to accounts of |
21 | active employers for the preceding year to the extent such |
22 | benefits exceed the combined amount of contributions payable by |
23 | such employers on the basis of the Benefit Ratio Factor and the |
24 | Reserve Ratio Factor. Factor "Dcr" equals the aggregate of (1) |
25 | interest credited to the Unemployment Compensation Fund, plus, |
26 | (2) amounts transferred from the Special Administration Fund and |
27 | the [Interest] Debt Service Fund to the Unemployment |
28 | Compensation Fund, plus, (3) refunds of benefits unlawfully |
29 | paid, plus, (4) amounts credited to the Unemployment |
30 | Compensation Fund by the Federal Government other than by loan, |
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1 | except that any amount credited to this Commonwealth's account |
2 | under section 903 of the Federal Social Security Act which has |
3 | been appropriated for expenses of administration shall be |
4 | excluded from the amount in the Unemployment Compensation Fund |
5 | in the computation of the "Dcr" factor. Factor "Wt" equals all |
6 | wages subject to the law up to the limitation described in |
7 | section 4(x)(1) paid by all employers. Each item in each factor |
8 | shall be computed with respect to the twelve-month period ending |
9 | on the computation date: Provided, That should the computed |
10 | State Adjustment Factor for calendar year 1984, and any year |
11 | thereafter exceed one and five-tenths per centum (1.5%), such |
12 | excess over one and five-tenths per centum (1.5%) shall be added |
13 | to the computed State Adjustment Factor for the following year |
14 | or years. |
15 | * * * |
16 | Section 2. Section 301.6 of the act, amended July 1, 1985, |
17 | (P.L.96, No.30), is amended to read: |
18 | Section 301.6. Additional Contribution for Interest.--(a) |
19 | Notwithstanding any other provision of this act, all employers |
20 | required to pay contributions under section 301 or 301.1 other |
21 | than those employers covered by paragraphs (3) and (4) of |
22 | subsection (a) of section 301 shall have their rate of |
23 | contribution increased by the rate of the Interest Factor in |
24 | effect for the applicable calendar year. |
25 | (b) All taxes collected under this section shall be |
26 | considered to be separate and apart from any contributions |
27 | required to be deposited in the Unemployment Compensation Fund. |
28 | All taxes collected under this section shall be deposited in the |
29 | [Interest] Debt Service Fund established by section 601.2 of |
30 | this act. Such taxes will not be credited to the employer's |
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1 | reserve account. |
2 | (c) [The Interest Factor calculated on wages with regard to |
3 | the limitations specified in section 4(x)(1) shall be equal to |
4 | twenty-five hundredths of one per centum (0.25%) for calendar |
5 | year 1984, five-tenths of one per centum (0.5%) for calendar |
6 | year 1985, and three-tenths of one per centum (0.3%) for |
7 | calendar year 1986. Thereafter the] The Interest Factor shall be |
8 | a variable rate [not to exceed one per centum (1.0%)] to be |
9 | determined annually by the department [at a rate necessary to |
10 | pay the interest on outstanding interest-bearing advances under |
11 | Title XII of the Social Security Act for the following calendar |
12 | year.] with approval by the Office of the Budget. The rate of |
13 | the Interest Factor for a calendar year shall be the rate |
14 | necessary to do the following in that year: |
15 | (1) Pay the bond obligations and bond administrative |
16 | expenses under Article XIV of this act which are due in that |
17 | year. |
18 | (2) Replenish amounts which have been drawn from bond |
19 | reserves under Article XIV of this act. |
20 | (3) Provide an amount necessary in the department's and |
21 | Office of the Budget's judgment to fund adequate debt service |
22 | reserves to enhance investor acceptance of bonds under Article |
23 | XIV of this act. |
24 | (4) Fund redemptions and purchases of outstanding bonds |
25 | under Article XIV of this act which will occur in that year. |
26 | (5) Pay the interest on interest-bearing advances under |
27 | Title XII of the Social Security Act (42 U.S.C. § 1321 et seq.) |
28 | which is due in that year. |
29 | (6) Repay outstanding advances under Title XII of the Social |
30 | Security Act. |
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1 | (d) Contributions paid by or on behalf of an employer under |
2 | this act, other than employe contributions under section 301.4, |
3 | shall be allocated first to the employer's liability under this |
4 | section. This subsection shall apply to contributions for any |
5 | calendar quarter that ends at a time when bonds issued under |
6 | Article XIV of this act are outstanding. |
7 | (e) If additional contributions collected under this section |
8 | for a calendar year exceed the amount necessary for the purposes |
9 | enumerated in subsection (c) for that year, the department may |
10 | use such excess contributions for the purposes enumerated in |
11 | subsection (c) for the following year, thereby reducing the |
12 | amount of additional contributions which would be required for |
13 | the following year. |
14 | (f) No Interest Factor shall be required for [the year |
15 | following any year in which the amount of such interest-bearing |
16 | advances has been reduced to zero, provided that an interest tax |
17 | shall be required and shall be reimposed by the department for |
18 | the calendar year following any year in which an interest- |
19 | bearing advance remains outstanding on October 1 and there are |
20 | not sufficient funds in the Interest Fund to pay the interest |
21 | due in that] any year for which funding is not required for any |
22 | of the purposes enumerated under subsection (c). |
23 | Section 2.1. Section 301.7 of the act, added October 19, |
24 | 1988 (P.L.818, No.109), is amended to read: |
25 | Section 301.7. Trigger Determination.--(a) On July 1 of |
26 | every year, the secretary shall calculate the trigger percentage |
27 | to be used in setting surcharge and contribution rates for the |
28 | contributions required under sections 301.2, 301.4 and 301.5 and |
29 | in setting the benefit reduction required under section 404(e) |
30 | (4) for the following calendar year. The secretary shall: |
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1 | (1) determine the balance in the Unemployment Compensation |
2 | Trust Fund; |
3 | (2) determine the average of the benefit costs for the three |
4 | immediately preceding fiscal years; and |
5 | (3) calculate the percentage that the Unemployment |
6 | Compensation Trust Fund represents of the average of the benefit |
7 | costs. |
8 | For purposes of this subsection, the balance in the Unemployment |
9 | Compensation Trust Fund shall be determined by adding the |
10 | principal amount of outstanding bonds under Article XIV of this |
11 | act and the amount of outstanding advances under Title XII of |
12 | the Social Security Act (42 U.S.C. § 1321 et seq.) and by |
13 | subtracting that sum from the amount that otherwise would be the |
14 | balance in the Unemployment Compensation Trust Fund. |
15 | (b) Surcharge and contribution rates shall be announced by |
16 | the secretary on July 1 of every year in accordance with the |
17 | following schedule: |
18 | (1) When the trigger percentage is one hundred fifty per |
19 | centum (150%) or higher, the rate of the surcharge assessed |
20 | under section 301.5 shall be a negative one and one-half per |
21 | centum (-1.5%). |
22 | (2) When the trigger percentage is at least one hundred |
23 | twenty-five per centum (125%), but less than one hundred fifty |
24 | per centum (150%), there shall be no surcharge or contribution |
25 | under section 301.2, 301.4 or 301.5. |
26 | (3) When the trigger percentage is at least one hundred ten |
27 | per centum (110%), but less than one hundred twenty-five per |
28 | centum (125%): |
29 | (i) the rate of the surcharge assessed under section 301.5 |
30 | shall be four per centum (4%); and |
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1 | (ii) the rate of contributions assessed under section 301.4 |
2 | shall be five-hundredths of one per centum (0.05%). |
3 | (4) When the trigger percentage is at least ninety-five per |
4 | centum (95%), but less than one hundred ten per centum (110%): |
5 | (i) the rate of the surcharge assessed under section 301.5 |
6 | shall be eight per centum (8%); and |
7 | (ii) the rate of contributions assessed under section 301.4 |
8 | shall be one-tenth of one per centum (0.1%). |
9 | (5) When the trigger percentage is at least seventy-five per |
10 | centum (75%), but less than ninety-five per centum (95%): |
11 | (i) the rate of the surcharge assessed under section 301.5 |
12 | shall be eight per centum (8%); |
13 | (ii) the rate of contributions assessed under section 301.4 |
14 | shall be fifteen-hundredths of one per centum (0.15%); and |
15 | (iii) the rate of additional contributions assessed under |
16 | section 301.2 shall be twenty-five hundredths of one per centum |
17 | (0.25%). |
18 | (6) When the trigger percentage is at least fifty per centum |
19 | (50%), but less than seventy-five per centum (75%): |
20 | (i) the rate of the surcharge assessed under section 301.5 |
21 | shall be eight per centum (8%); |
22 | (ii) the rate of contributions assessed under section 301.4 |
23 | shall be two-tenths of one per centum (0.2%); and |
24 | (iii) the rate of additional contribution assessed under |
25 | section 301.2 shall be five-tenths of one per centum (0.5%). |
26 | (7) When the trigger percentage is less than fifty per |
27 | centum (50%): |
28 | (i) the rate of the surcharge assessed under section 301.5 |
29 | shall be eight per centum (8%); |
30 | (ii) the rate of additional contribution assessed under |
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1 | section 301.2 shall be seventy-five hundredths of one per centum |
2 | (0.75%); and |
3 | (iii) the rate of contributions assessed under section 301.4 |
4 | shall be two-tenths of one per centum (0.2%). |
5 | (c) Whenever the trigger percentage determined under |
6 | subsection (a) is less than fifty per centum (50%), the |
7 | secretary shall announce a reduction in the weekly benefit rate |
8 | under section 404(e)(4). |
9 | (d) Whenever the trigger percentage is less than twenty-five |
10 | per centum (25%), any balance remaining in the Unemployment |
11 | Compensation Trigger Reserve Account shall be transferred to the |
12 | Unemployment Compensation Trust Fund. |
13 | Section 3. Section 309 of the act is amended by adding a |
14 | subsection to read: |
15 | Section 309. Collection of Contributions and Interest; |
16 | Injunctions.--* * * |
17 | (c) In addition to the methods of collection authorized in |
18 | this section and other sections of this act, the department may |
19 | collect contributions, interest, penalties and other liabilities |
20 | due under this act under the Internal Revenue Code of 1986 (26 |
21 | U.S.C. § 6402 (Public Law 97-35)) and by any other means |
22 | available under Federal or State law. |
23 | Section 3.1. Section 404(e)(2) of the act, amended June 17, |
24 | 2011, (P.L.16, No.6), is amended to read: |
25 | Section 404. Rate and Amount of Compensation.--Compensation |
26 | shall be paid to each eligible employe in accordance with the |
27 | following provisions of this section except that compensation |
28 | payable with respect to weeks ending in benefit years which |
29 | begin prior to the first day of January 1989 shall be paid on |
30 | the basis of the provisions of this section in effect at the |
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1 | beginning of such benefit years. |
2 | * * * |
3 | (e) * * * |
4 | (2) (i) The Table Specified for the Determination of Rate |
5 | and Amount of Benefits shall be extended or contracted annually, |
6 | automatically by regulations promulgated by the secretary in |
7 | accordance with the following procedure: for calendar year one |
8 | thousand nine hundred seventy-two and for all subsequent |
9 | calendar years, to a point where the maximum weekly benefit rate |
10 | shall equal sixty-six and two-thirds per centum of the average |
11 | weekly wage for the thirty-six-month period ending June 30 |
12 | preceding each calendar year. If the maximum weekly benefit rate |
13 | is not a multiple of one dollar ($1), it shall be rounded to the |
14 | next lower multiple of one dollar ($1): Provided, however, That |
15 | effective with benefit years beginning the first Sunday at least |
16 | thirty days after the effective date of this amendatory act, the |
17 | per centum stated in this paragraph for establishing the maximum |
18 | weekly benefit rate shall be sixty-two and two-thirds per centum |
19 | for the remainder of calendar year one thousand nine hundred |
20 | seventy-four, sixty-four and two-thirds per centum for the |
21 | calendar year one thousand nine hundred seventy-five, and sixty- |
22 | six and two-thirds per centum for the calendar year one thousand |
23 | nine hundred seventy-six and for all subsequent calendar years. |
24 | The Table Specified for the Determination of Rate and Amount |
25 | of Benefits as so extended or contracted shall be effective only |
26 | for those claimants whose benefit years begin on or after the |
27 | first day of January of such calendar year. |
28 | (ii) For the purpose of determining the maximum weekly |
29 | benefit rate, the Pennsylvania average weekly wage in covered |
30 | employment shall be computed on the basis of the average annual |
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1 | total wages reported (irrespective of the limit on the amount of |
2 | wages subject to contributions) for the thirty-six-month period |
3 | ending June 30 (determined by dividing the total wages reported |
4 | for the thirty-six-month period by three) and this amount shall |
5 | be divided by the average monthly number of covered workers |
6 | (determined by dividing the total covered employment reported |
7 | for the same thirty-six-month period by thirty-six) to determine |
8 | the average annual wage. The average annual wage thus obtained |
9 | shall be divided by fifty-two and the average weekly wage thus |
10 | determined rounded to the nearest cent. |
11 | (iii) Notwithstanding the provisions of subclause (i), for |
12 | the calendar year 2012, the maximum weekly benefit rate shall be |
13 | frozen at the rate calculated for calendar year 2011. |
14 | Thereafter, the maximum weekly benefit rate established: |
15 | (A) For calendar year 2013, shall be no greater than a one |
16 | per centum (1%) increase above the calendar year 2012 rate. |
17 | (B) For calendar year 2014, shall be no greater than a one |
18 | and one-tenth per centum (1.1%) increase above the calendar year |
19 | 2013 rate. |
20 | (C) For calendar year 2015, shall be no greater than a one |
21 | and two-tenths per centum (1.2%) increase above the calendar |
22 | year 2014 rate. |
23 | (D) For calendar year 2016, shall be no greater than a one |
24 | and three-tenths per centum (1.3%) increase above the calendar |
25 | year 2015 rate. |
26 | (E) For calendar year 2017, shall be no greater than one and |
27 | four-tenths per centum (1.4%) increase above the calendar year |
28 | 2016 rate. |
29 | (F) For calendar year 2018, shall be no greater increase |
30 | than one and five-tenths per centum (1.5%) increase above the |
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1 | calendar year 2017 rate. |
2 | The limitations instituted for calendar years 2013 through 2018 |
3 | shall expire on the earlier to occur of December 31, 2018, or |
4 | the [last day of the calendar year in which the unemployment |
5 | Compensation trust fund does not have an outstanding solvency- |
6 | based debt to the United States government] December 31 as of |
7 | which the Unemployment Compensation Fund does not owe |
8 | outstanding advances to the Federal Government under Title XII |
9 | of the Social Security Act (42 U.S.C. § 1321 et seq.) and there |
10 | are no outstanding bonds under Article XIV. |
11 | (iv) If the change implemented by the freeze in calendar |
12 | year 2012 is determined by the department, in an official notice |
13 | to the General Assembly, to result in the loss of funds under |
14 | the American Recovery and Reinvestment Act of 2009 (Public Law |
15 | 111-5, 123 Stat. 115), the schedule under subclause (iii) shall |
16 | occur one year later and the expiration of the limitations set |
17 | forth in subclause (iii) shall occur one year later. |
18 | * * * |
19 | Section 3.2. Section 601 of the act, amended December 6, |
20 | 1972 (P.L.1622, No.336), and July 21, 1983 (P.L.68, No.30), is |
21 | amended to read: |
22 | Section 601. Unemployment Compensation Fund.--(a) There is |
23 | hereby created a special fund separate and apart from all public |
24 | moneys or funds of this Commonwealth to be known as the |
25 | Unemployment Compensation Fund. All contributions paid by |
26 | employers and employes, together with penalties and interest |
27 | thereon, received or collected by the department from employers |
28 | under the provisions of this act, except such penalties and |
29 | interest which are to be paid into the Special Administration |
30 | Fund as provided in section 601.1 and taxes collected under |
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1 | section 301.6 of this act which are to be paid into the |
2 | [Interest] Debt Service Fund as provided in section 601.2, shall |
3 | be paid into the Unemployment Compensation Fund, and shall be |
4 | credited by the department to a ledger account to be known as |
5 | the Employers' Contribution Account. Interest and penalties |
6 | which are to be credited to the Special Administration Fund and |
7 | taxes collected under section 301.6 may be temporarily held in |
8 | the Employers' Contribution Account solely for clearance |
9 | purposes prior to transfer to the Special Administration Fund or |
10 | [Interest] Debt Service Fund and while so held in the Employers' |
11 | Contribution Account shall not be deemed a part of the |
12 | Unemployment Compensation Fund. All moneys from time to time |
13 | received and credited to the Employers' Contribution Account |
14 | (exclusive of refunds made under section 311 and interest and |
15 | penalties transferred as herein provided to the Special |
16 | Administration Fund and taxes transferred to the [Interest] Debt |
17 | Service Fund) shall be paid promptly by the department into the |
18 | Unemployment Compensation Fund, except as otherwise provided in |
19 | section 605 of this act. All moneys credited to this |
20 | Commonwealth's account in the Unemployment Compensation Fund |
21 | pursuant to section 903 of the Federal Social Security Act (42 |
22 | U.S.C. § 1103) shall be included in the Unemployment |
23 | Compensation Fund. |
24 | (b) As often as may be necessary, the department shall |
25 | requisition from the Unemployment Trust Fund such amounts as |
26 | shall be necessary to provide adequate funds for the payment of |
27 | compensation as provided in this act, except that moneys |
28 | credited to this Commonwealth's account pursuant to section 903 |
29 | of the Federal Social Security Act as amended shall be used |
30 | exclusively as provided in section six hundred two point three. |
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1 | Upon receipt of such requisitioned funds, the department shall |
2 | deposit them into the Unemployment Compensation Fund to the |
3 | credit of a ledger account, to be known as the Compensation |
4 | Account, and shall expend such moneys solely for the payment of |
5 | compensation, as provided by this act. All moneys to the credit |
6 | of the Compensation Account shall be mingled and undivided. The |
7 | department shall pay all compensation authorized by this act out |
8 | of moneys standing to the credit of the Compensation Account. |
9 | (c) Notwithstanding any other provisions of this section, |
10 | the department shall at such time or times, when the amount of |
11 | moneys credited to the Commonwealth of Pennsylvania in the |
12 | Unemployment Compensation Fund exceed the average annual total |
13 | benefit payout for the immediate prior five (5) years, transfer |
14 | such excess to the United States Treasury to repay; and reduce |
15 | any outstanding Federal unemployment loan debt, and at such |
16 | other time or times as the secretary with the approval of the |
17 | Governor may determine, is hereby authorized to requisition from |
18 | the Unemployment Compensation Fund and pay into the United |
19 | States Treasury an amount which, in the aggregate, is equal to |
20 | the balance of any loan made to this Commonwealth under the |
21 | provisions of Title XII of the Social Security Act, as amended. |
22 | Such requisition and transfer need not be in a lump sum but may |
23 | be made according to a plan entered into between the department |
24 | and the United States Treasury and for that purpose the |
25 | authority hereinabove contained shall be deemed continuous |
26 | during the term of such agreement. |
27 | Section 4. Section 601.2 of the act, amended July 1, 1989 |
28 | (P.L.107, No.22), is amended to read: |
29 | Section 601.2. [Interest] Debt Service Fund.--(a) There is |
30 | hereby established a separate account in the State Treasury, to |
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1 | be known as the [Interest] Debt Service Fund. All taxes |
2 | collected under section 301.6 of this act shall be paid into the |
3 | [Interest] Debt Service Fund. The moneys in this fund shall be |
4 | used in the following priority order and such funds received are |
5 | hereby appropriated for all of the following purposes: |
6 | (1) For [transfer to the General Fund for repayment of loans |
7 | pursuant to subsection (c) or for transfer to the General Fund |
8 | pursuant to subsections (f) and (g)] payment of bond obligations |
9 | and bond administrative expenses, for replenishment of bond |
10 | reserves, for maintenance of debt service reserves in an amount |
11 | the department, with approval by the Office of the Budget, |
12 | determines necessary to enhance investor acceptance of the bonds |
13 | and for redemption or purchase of outstanding bonds under |
14 | Article XIV of this act. |
15 | (2) For the payment of annual interest obligations assessed |
16 | under Title XII of the Social Security Act. |
17 | (3) [Repayment] For repayment of outstanding interest- |
18 | bearing advances received under Title XII of the Social Security |
19 | Act. |
20 | (4) [Unemployment compensation payments under this act] For |
21 | transfer to the Unemployment Compensation Fund under subsection |
22 | (e), for payment of compensation to individuals. |
23 | [(b) Whenever the Governor shall ascertain that the cash |
24 | balance and current estimated receipts of the Interest Fund |
25 | shall be insufficient at any time during any State fiscal year |
26 | to meet promptly the expenses of the Commonwealth from such |
27 | fund, and the fund will have adequate funds available to meet |
28 | such expenses and other anticipated expenses prior to the |
29 | completion of the fiscal year, the State Treasurer is hereby |
30 | authorized and directed, from time to time during such State |
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1 | fiscal year, to transfer from the General Fund to the Interest |
2 | Fund such sums as the Governor directs. Any sums so transferred |
3 | shall be available only for the purposes for which the fund to |
4 | which they are transferred is appropriated by law. Such |
5 | transfers shall be made hereunder upon warrant of the State |
6 | Treasurer upon requisition of the Governor. |
7 | (c) In order to reimburse the General Fund for moneys |
8 | transferred from such fund under subsection (b), there shall be |
9 | transferred moneys to such fund from the Interest Fund in such |
10 | amounts and times as the Governor shall direct, but in no event |
11 | later than thirty (30) days after the end of such State fiscal |
12 | year. Such retransfers shall be made upon warrant of the State |
13 | Treasurer upon requisition of the Governor. |
14 | (d) Any amount of moneys remaining in this fund at the end |
15 | of the calendar year after the interest obligations, for the |
16 | calendar year, under Title XII of the Social Security Act have |
17 | been met may be used as a voluntary repayment as prescribed by |
18 | section 1202(b)(6)(A) of the Social Security Act, to reduce the |
19 | balance of any outstanding interest-bearing advances received |
20 | under Title XII of the Social Security Act.] |
21 | (e) [Except as may be provided in subsections (f) and (g), |
22 | any] Any amount of moneys remaining in this fund at the end of |
23 | [the] a calendar year [in which the outstanding balance of |
24 | interest-bearing advance under Title XII of the Social Security |
25 | Act is zero] shall be transferred to the Unemployment |
26 | Compensation Fund and credited to the Employers' Contribution |
27 | Account as specified in section [601. |
28 | (f) Subsequent to the repayment of all indebtedness as |
29 | described in this section, the sum of forty-one million dollars |
30 | ($41,000,000) is hereby transferred from the Interest Fund to |
|
1 | the General Fund. Moneys remaining in the Interest Fund after |
2 | this transfer shall be transferred to the Unemployment |
3 | Compensation Fund as provided in subsection (e). |
4 | (g) The sum of eleven million seven hundred thousand dollars |
5 | ($11,700,000) is hereby transferred from the Interest Fund to |
6 | the General Fund. Moneys remaining in the Interest Fund after |
7 | this transfer shall be transferred to the Unemployment |
8 | Compensation Fund as provided in subsection (e).] 601 if the |
9 | following requirements are met: |
10 | (1) the balance of interest-bearing advances under Title XII |
11 | of the Social Security Act is zero at the end of that year; |
12 | (2) no interest on advances shall be due in the following |
13 | year; and |
14 | (3) there are no outstanding bond obligations and bond |
15 | administration expenses under Article XIV of this act and no |
16 | such obligations and expenses will be due in the following year. |
17 | Section 4.1. Section 603 of the act, amended June 15, 2005 |
18 | (P.L.8, No.5), is amended to read: |
19 | Section 603. State Treasurer as Custodian.--The State |
20 | Treasurer shall be the custodian of the Unemployment |
21 | Compensation Fund, the Administration Fund, the Special |
22 | Administration Fund, the [Interest] Debt Service Fund and the |
23 | Job Training Fund. He shall give a bond, or bonds, with |
24 | corporate sureties, conditioned upon the faithful performance of |
25 | his duties as custodian of such funds in such amount or amounts |
26 | as shall be determined and fixed by the Executive Board of this |
27 | Commonwealth. Premiums for such bond or bonds shall be paid by |
28 | the department out of the moneys in the Administration Fund. All |
29 | moneys belonging to such funds (exclusive of moneys on deposit |
30 | in the Unemployment Trust Fund as provided in section 601) shall |
|
1 | be deposited by the State Treasurer in any banks or public |
2 | depositories in which general funds of the Commonwealth may be |
3 | deposited, but no public deposit insurance charge or premium |
4 | shall be paid out of moneys in the Unemployment Compensation |
5 | Fund. Any law to the contrary notwithstanding, all payments from |
6 | such funds shall be made under such systems of requisitioning |
7 | and accounting as the Governor, the State Treasurer, and |
8 | Secretary shall determine. |
9 | Section 5. Section 804(a) of the act, amended October 19, |
10 | 1988 (P.L.818, No.109), is amended to read: |
11 | Section 804. Recovery and Recoupment of Compensation.--(a) |
12 | Any person who by reason of his fault has received any sum as |
13 | compensation under this act to which he was not entitled, shall |
14 | be liable to repay to the Unemployment Compensation Fund to the |
15 | credit of the Compensation Account a sum equal to the amount so |
16 | received by him and interest at the rate determined by the |
17 | Secretary of Revenue as provided by section 806 of the act of |
18 | April 9, 1929 (P.L.343, No.176), known as "The Fiscal Code," per |
19 | month or fraction of a month from fifteen (15) days after the |
20 | Notice of Overpayment was issued until paid. Such sum shall be |
21 | collectible (1) in the manner provided in section 308.1 or |
22 | section 309 of this act, for the collection of past due |
23 | contributions, or (2) by deduction from any future compensation |
24 | payable to the claimant under this act: Provided, That interest |
25 | assessed under this section cannot be recouped by deduction from |
26 | any future compensation payable to the claimant under this act: |
27 | Provided further, That no administrative or legal proceedings |
28 | for the collection of such sum shall be instituted after the |
29 | expiration of [six] ten years following the end of the benefit |
30 | year with respect to which such sum was paid. |
|
1 | * * * |
2 | Section 6. The act is amended by adding articles to read: |
3 | ARTICLE XIV |
4 | UNEMPLOYMENT COMPENSATION BONDS |
5 | Section 1401. Definitions. |
6 | The following words and phrases when used in this article |
7 | shall have the meanings given to them in this section unless the |
8 | context clearly indicates otherwise: |
9 | "Authority." The Pennsylvania Economic Development Financing |
10 | Authority. |
11 | "Bond." Any type of revenue obligation, including a bond or |
12 | series of bonds, note, certificate or other instrument issued by |
13 | the authority for the benefit of the department under this |
14 | article. |
15 | "Bond administrative expenses." Expenses incurred to |
16 | administer bonds, including fees of the authority, fees of the |
17 | bond trustee, payments to agents and attorneys and costs of |
18 | other professional services necessary to ensure compliance with |
19 | applicable Federal or State law. |
20 | "Bond obligations." The principal of a bond and the premium |
21 | and interest payable on a bond, together with the amount owed |
22 | under a related credit agreement or the trust indenture. |
23 | "Bond trustee." The trustee under the trust indenture |
24 | selected by the authority and the department. |
25 | "Credit agreement." A loan agreement, a revolving credit |
26 | agreement, an agreement establishing a line of credit, a letter |
27 | of credit or another agreement that enhances the marketability, |
28 | security or creditworthiness of a bond. |
29 | "Federal advances." Loans by the Federal government to the |
30 | Commonwealth for the payment of compensation under Title XII of |
|
1 | the Social Security Act (42 U.S.C. § 1321 et seq.) or a similar |
2 | Federal statute. |
3 | "Financing Law." The act of August 23, 1967 (P.L.251, |
4 | No.102), known as the Economic Development Financing Law. |
5 | "Trust indenture." The document, including amendments and |
6 | supplements, between the authority and the bond trustee, under |
7 | which the bonds are issued. |
8 | Section 1402. Bond issuance. |
9 | (a) Declaration of policy.--The General Assembly finds and |
10 | declares that funding the repayment of previous Federal |
11 | advances, including interest, through the authority, may result |
12 | in a savings to employers in this Commonwealth for the benefit |
13 | of economic activities throughout this Commonwealth. |
14 | (b) Authority.--Notwithstanding any other law, all of the |
15 | following apply: |
16 | (1) The department may be a project applicant under the |
17 | Financing Law and apply to the authority for the funding of |
18 | repayment of Federal advances and interest due on them. |
19 | (2) The funding of repayment of Federal advances and |
20 | interest due on them shall constitute a project for purposes |
21 | of the Financing Law. |
22 | (3) The authority may issue bonds under the Financing |
23 | Law, consistent with this article, to finance a project |
24 | consisting of repayment of Federal advances and interest due |
25 | on them or refunding and redeeming of prior bonds. |
26 | (4) Participation of an industrial and commercial |
27 | development authority is not required to finance repayment of |
28 | Federal advances and interest due on them. |
29 | (c) Debt or liability.-- |
30 | (1) Bonds issued under this article shall not be a debt |
|
1 | or liability of the Commonwealth and shall not create or |
2 | constitute any indebtedness, liability or obligation of the |
3 | Commonwealth. |
4 | (2) Bond obligations and bond administrative expenses |
5 | shall be payable solely from revenues or funds pledged or |
6 | available for their repayment as authorized in this article. |
7 | This paragraph includes the proceeds of an issue of bonds. |
8 | (3) Each bond must contain on its face a statement that: |
9 | (i) the authority is obligated to pay the principal |
10 | of the bond or the interest on the bond only from funds |
11 | made available under this article; |
12 | (ii) neither the Commonwealth nor a political |
13 | subdivision is obligated to pay the principal or |
14 | interest; and |
15 | (iii) the full faith and credit of the Commonwealth |
16 | is not pledged to the payment of the principal of or the |
17 | interest on the bonds. |
18 | Section 1403. Criteria for bond issuance. |
19 | (a) Determination.--If the department reasonably expects |
20 | that the issuance of bonds to obtain funds to repay Federal |
21 | advances, including interest, would result in a savings to |
22 | employers in this Commonwealth, as an alternative to repayment |
23 | of the Federal advances and interest by other means, the |
24 | department, with approval by the Office of the Budget, may apply |
25 | the authority to issue bonds for its benefit under section |
26 | 1402(b). |
27 | (b) Terms.-- |
28 | (1) The department, with approval by the Office of the |
29 | Budget, shall specify in its application to the authority: |
30 | (i) the maximum principal amount of the bonds for |
|
1 | each separate bond issue; and |
2 | (ii) the maximum term of the bond, not to exceed 20 |
3 | years. |
4 | (2) The total principal amount of bonds that the |
5 | department may request under this article for all bond issues |
6 | may not exceed $4,500,000,000. |
7 | Section 1404. Issuance of bonds and security. |
8 | (a) Issuance.--The authority shall consider issuance of |
9 | bonds upon application by the department. Bonds issued under |
10 | this article shall be subject to the provisions of the Financing |
11 | Law, unless otherwise specified by this article. |
12 | (b) Agreements.--The authority and the department may enter |
13 | into a trust indenture, loan agreements, credit agreements, bond |
14 | purchase agreements and other contracts in connection with the |
15 | bonds in order to effectuate the purposes of the Financing Law |
16 | and this article. |
17 | (c) Security.--The bond obligations and bond administrative |
18 | expenses are secured, for the benefit of the bond trustee, the |
19 | holders of the bonds and the obligees under the credit |
20 | agreements, by pledge of, security interest in and first lien on |
21 | all of the following: |
22 | (1) Additional contributions collected under section |
23 | 301.6. |
24 | (2) Money on deposit in the Debt Service Fund. This |
25 | paragraph includes investment income on that money. |
26 | (3) Except as set forth in paragraph (4), all money held |
27 | on deposit with the trustee relating to the bonds, as further |
28 | provided in the trust indenture. This paragraph includes bond |
29 | reserves and interest income on the money. |
30 | (4) Paragraph (3) does not apply to money in any fund or |
|
1 | account related to arbitrage rebate obligations. |
2 | Section 1404.1. Sale of bonds. |
3 | The sale of bonds issued under this article shall be subject |
4 | to the following: |
5 | (1) The authority shall give first consideration to |
6 | issuing the bonds by means of an open, public sale at not |
7 | less than 98% of the principal amount and accrued interest |
8 | and shall be sold by the authority to the highest and best |
9 | bidder after public advertisement on terms and conditions and |
10 | upon open competitive bidding. The manner and times of |
11 | advertising shall be prescribed by the authority. |
12 | (2) If in the judgment of the authority, a public sale |
13 | through open competitive bidding will not produce the most |
14 | advantageous terms that derive the most benefit to employers, |
15 | employees and the Commonwealth, the authority shall adopt a |
16 | resolution setting forth in detail the reasons for this |
17 | determination. A copy of the resolution shall be transmitted |
18 | to the Governor, the chairman and minority chairman of the |
19 | Labor and Industry Committee of the Senate and the chairman |
20 | and minority chairman of the Labor and Industry Committee of |
21 | the House of Representatives. After adoption of the |
22 | resolution, the authority shall have the option to pursue a |
23 | negotiated public sale. |
24 | Section 1405. Use of bond proceeds. |
25 | (a) Initial deposit of proceeds.--The proceeds of bonds |
26 | issued by the authority shall be initially deposited with the |
27 | bond trustee. |
28 | (b) Order.--Upon issuance of bonds, the bond trustee, in |
29 | accordance with directions from the department, shall apply the |
30 | proceeds of the bonds in the following order to: |
|
1 | (1) pay the costs of issuance of the bonds; |
2 | (2) fund any bond reserves under the trust indenture; |
3 | (3) deposit in an appropriate fund under the trust |
4 | indenture money to pay capitalized interest on the bonds for |
5 | the period determined by the department, not to exceed two |
6 | years; |
7 | (4) refund outstanding bonds, if applicable; |
8 | (5) make any other deposit required under the trust |
9 | indenture; |
10 | (6) repay the principal and interest of previous Federal |
11 | advances; and |
12 | (7) deposit the balance in the Compensation Program Fund |
13 | under the trust indenture. |
14 | (c) Application of balance.--The bond proceeds deposited |
15 | under subsection (b)(7) shall be applied, at the direction of |
16 | the department, to do the following, as directed by the |
17 | department: |
18 | (1) Repay the principal and interest of previous Federal |
19 | advances. |
20 | (2) Pay unemployment compensation benefits. |
21 | (3) Pay bond administrative expenses. |
22 | (4) Redeem or purchase outstanding bonds. |
23 | (5) Pay bond obligations. |
24 | (d) Investment.--Pending application for the purposes |
25 | authorized, money held or deposited by the State Treasurer in |
26 | the Debt Service Fund may be invested or reinvested as are other |
27 | funds in the custody of the State Treasurer in the manner |
28 | provided by law. All earning received from the investment or |
29 | deposit of the money shall be paid into the State Treasury to |
30 | the credit of the Debt Service Fund or the account. |
|
1 | Section 1406. Payment of bond-related obligations. |
2 | (a) Notification.--For each calendar year in which bond |
3 | obligations and bond administrative expenses will be due, the |
4 | authority shall notify the department of the amount of bond |
5 | obligations and the estimated amount of bond administrative |
6 | expenses in sufficient time, as determined by the department, to |
7 | permit the department to determine the amount of additional |
8 | contributions under section 301.6 required for that year, for |
9 | deposit into the Debt Service Fund. The authority's calculation |
10 | of the amount of bond obligations and bond administrative |
11 | expenses that will be due is subject to verification by the |
12 | department. |
13 | (b) Transfer.--Money in the Debt Service Fund needed to pay |
14 | bond obligations and bond administrative expenses or to |
15 | replenish bond reserves shall be transferred to the authority to |
16 | ensure timely payment of bond obligations and bond |
17 | administrative expenses and timely replenishment of bond |
18 | reserves, as specified in the resolution adopted in connection |
19 | with the bond or as otherwise provided by the trust indenture. |
20 | (c) Deficiency in Debt Service Fund.--If there is a |
21 | deficiency in the Debt Service Fund and to the extent permitted |
22 | by law, that part of the principal owed on bonds which is |
23 | attributable to repayment of the principal of advances under |
24 | Title XII of the Social Security Act (42 U.S.C. § 1321 et seq.), |
25 | exclusive of interest or administrative costs associated with |
26 | the bonds, may be paid from the Unemployment Compensation Fund. |
27 | Section 1407. Commonwealth not to impair bond-related |
28 | obligations. |
29 | The Commonwealth pledges that it will not do any of the |
30 | following: |
|
1 | (1) Limit or alter the rights and responsibilities of |
2 | the authority or the department under this article, including |
3 | the responsibility to: |
4 | (i) pay bond obligations and bond administrative |
5 | expenses; and |
6 | (ii) comply with any other instrument or agreement |
7 | pertaining to bonds. |
8 | (2) Alter or limit the pledge in section 1404 of the |
9 | additional contributions and money on deposit in the Debt |
10 | Service Fund. |
11 | (3) Impair the rights and remedies of the holders of |
12 | bonds, until all bonds and interest on the bonds, regardless |
13 | of time of issue, are discharged. |
14 | Section 1408. No personal liability. |
15 | The members and directors of the department and the authority |
16 | and the officers and employees of the department and the |
17 | authority are not personally liable as a result of good faith |
18 | exercise of the rights and responsibilities granted under this |
19 | article. |
20 | Section 1409. Expiration. |
21 | The authority to issue bonds other than refinancing and |
22 | refunding bonds under section 1402 and section 1404 shall expire |
23 | on December 31, 2016. |
24 | Section 1410. Annual report required. |
25 | No later than March 1 of the year following the first full |
26 | year in which bonds have been issued under this article, and for |
27 | each year thereafter in which bond obligations existed in the |
28 | prior year, the department shall submit an annual report to the |
29 | chairman and minority chairman of the Labor and Industry |
30 | Committee of the Senate and to the chairman and minority |
|
1 | chairman of the Labor and Industry Committee of the House of |
2 | Representatives providing all data available on bonds issued or |
3 | existing in the prior year. The report shall include, but not be |
4 | limited to, existing and anticipated bond principal, interest |
5 | and administrative costs, revenue, repayments, refinancing, |
6 | annual savings to employers and any other relevant data, facts |
7 | and statistics that the department believes necessary in the |
8 | content of the report. |
9 | ARTICLE XV |
10 | UNEMPLOYMENT COMPENSATION |
11 | AMNESTY PROGRAM |
12 | Section 1501. Definitions. |
13 | The following words and phrases when used in this article |
14 | shall have the meanings given to them in this section unless the |
15 | context clearly indicates otherwise: |
16 | "Amnesty period." The period of three consecutive calendar |
17 | months designated by the department which commences no later |
18 | than 180 days after the effective date of this section. |
19 | "Employee information." The name and Social Security number |
20 | of each employee, the amount of wages paid to each employee and |
21 | the number of credit weeks for each employee, in each calendar |
22 | quarter. |
23 | "Interest." Monetary obligations imposed under sections 308 |
24 | and 804(a). |
25 | "Penalties." Monetary obligations imposed under sections |
26 | 206(d) and 313. |
27 | "Penalty weeks." Weeks for which an individual is |
28 | disqualified from receiving compensation under section 801(b). |
29 | "Program." The Unemployment Compensation Amnesty Program |
30 | established pursuant to this article. |
|
1 | Section 1502. Program established. |
2 | There is established an Unemployment Compensation Amnesty |
3 | Program in accordance with the provisions of this article. |
4 | Section 1503. Applicability. |
5 | (a) Employer liabilities.--Except as provided in subsections |
6 | (c) and (d), the program shall apply to the following |
7 | unemployment compensation employer liabilities: |
8 | (1) Unpaid contributions due for calendar quarters |
9 | through the third quarter of 2011, for which the employer |
10 | reported the employee information or the department acquired |
11 | the employee information through an audit. |
12 | (2) Unpaid contributions due for calendar quarters |
13 | through the third quarter of 2011, for which the employer did |
14 | not report the employee information and the department did |
15 | not acquire the employee information through an audit. |
16 | (3) Unpaid reimbursement due on or before October 31, |
17 | 2011. |
18 | (4) Unpaid interest due on contributions paid late for |
19 | calendar quarters through the third quarter of 2011 or on |
20 | reimbursement that was due on or before October 31, 2011, and |
21 | was paid late. |
22 | (5) Unpaid penalties due for reports filed late for |
23 | calendar quarters through the third quarter of 2011. |
24 | (b) Claimant liabilities.--Except as provided in subsections |
25 | (c) and (d), the program shall apply to the following |
26 | unemployment compensation claimant liabilities: |
27 | (1) A fault overpayment of compensation under section |
28 | 804(a) established pursuant to a notice of determination of |
29 | overpayment issued by the department on or before March 31, |
30 | 2012, to the extent repayment has not occurred. |
|
1 | (2) A nonfault overpayment of compensation under section |
2 | 804(b)(1) established pursuant to a notice of determination |
3 | of overpayment issued by the department on or before March |
4 | 31, 2012, to the extent repayment has not occurred. |
5 | (3) Compensation paid to a claimant for calendar weeks |
6 | through the week ending March 31, 2012, for which the |
7 | department has not issued a notice of determination of |
8 | overpayment, but the claimant acknowledges that the |
9 | compensation was overpaid under circumstances to which |
10 | section 804(a) applies. |
11 | (4) Unpaid interest due on an overpayment of |
12 | compensation under section 804(a) that was repaid on or |
13 | before March 31, 2012. |
14 | (c) Mandatory exclusion.--The following unemployment |
15 | compensation liabilities are excluded from the program: |
16 | (1) An overpayment of compensation established pursuant |
17 | to a notice of determination of overpayment that has not |
18 | become final. |
19 | (2) An employer liability for which a petition for |
20 | reassessment under section 304(b) or an application for |
21 | review and redetermination of contribution rate under section |
22 | 301(e)(2) is pending. |
23 | (d) Optional exclusion.--The department may exclude the |
24 | following unemployment compensation liabilities from the |
25 | program: |
26 | (1) A liability for which a praecipe for a writ of |
27 | execution was filed prior to receipt of the amnesty form. |
28 | (2) A liability that was referred for judicial |
29 | proceedings or for which a judicial proceeding was commenced |
30 | prior to receipt of the amnesty form. |
|
1 | (3) A liability that is required to be paid under an |
2 | order of a Federal or state court. |
3 | Section 1504. Procedure for participation. |
4 | To participate in the program, an employer or a claimant |
5 | shall do the following: |
6 | (1) During the amnesty period, the employer or claimant |
7 | shall file an amnesty form with the department containing all |
8 | information required by the department, including a statement |
9 | by the employer or claimant acknowledging the provisions of |
10 | section 1506(f). The form shall be filed in a manner |
11 | specified in, and the filing date of the form shall be |
12 | determined by guidelines established by the department. |
13 | (2) If an employer is seeking amnesty with regard to a |
14 | liability described in section 1503(a)(2), the employer shall |
15 | report the employee information by filing quarterly reports |
16 | as required by regulations promulgated by the department for |
17 | all calendar quarters for which the employer did not |
18 | previously file reports and by filing amended quarterly |
19 | reports for all calendar quarters for which the employer did |
20 | not file complete reports. The quarterly reports shall |
21 | accompany the amnesty form. |
22 | (3) The employer or claimant shall pay the amount or |
23 | amounts required by section 1505. Payment shall accompany the |
24 | amnesty form. |
25 | Section 1505. Required payment and terms of amnesty. |
26 | (a) Payment.--An employer or claimant shall pay the amount |
27 | or amounts specified in this section that correspond to the |
28 | liability or liabilities for which amnesty is sought. The |
29 | department shall grant amnesty as provided in this section and |
30 | section 1506. |
|
1 | (a.1) Unpaid contributions.--If an employer is seeking |
2 | amnesty with regard to unpaid contributions described in section |
3 | 1503(a)(1) or (2): |
4 | (1) The employer shall pay all of the unpaid |
5 | contributions and lien filing costs, if applicable, and one- |
6 | half of the interest and penalties due. |
7 | (2) The department shall waive the remaining interest |
8 | and penalties due corresponding to the contributions. |
9 | (b) Unpaid reimbursement.--If an employer is seeking amnesty |
10 | with regard to unpaid reimbursement described in section 1503(a) |
11 | (3): |
12 | (1) The employer shall pay all of the unpaid |
13 | reimbursement and lien filing costs, if applicable, and one- |
14 | half of the interest due. |
15 | (2) The department shall waive the remaining interest |
16 | due corresponding to the reimbursement. |
17 | (c) Unpaid interest.--If an employer is seeking amnesty with |
18 | regard to unpaid interest described in section 1503(a)(4): |
19 | (1) The employer shall pay all of the lien filing costs, |
20 | if applicable, and one-half of the unpaid interest due. |
21 | (2) The department shall waive the remaining unpaid |
22 | interest due. |
23 | (d) Unpaid penalties.--If an employer is seeking amnesty |
24 | with regard to unpaid penalties described in section 1503(a)(5): |
25 | (1) The employer shall pay all of the lien filing costs, |
26 | if applicable, and one-half of the unpaid penalties due. |
27 | (2) The department shall waive the remaining unpaid |
28 | penalties due. |
29 | (e) Fault overpayment.--If a claimant is seeking amnesty |
30 | with regard to an overpayment described in section 1503(b)(1) or |
|
1 | (3): |
2 | (1) The claimant shall pay the outstanding balance of |
3 | the overpayment and lien filing costs, if applicable, and |
4 | one-half of the interest due. |
5 | (2) The department shall waive the remaining interest |
6 | due and one-half of any previously imposed penalty weeks |
7 | corresponding to the overpayment that have not been served by |
8 | the claimant, and shall not issue a notice of determination |
9 | imposing penalty weeks corresponding to the overpayment. If |
10 | one-half of the unserved penalty weeks is not an even |
11 | multiple of one, the number of penalty weeks waived shall be |
12 | rounded to the next lower multiple of one. |
13 | (f) Nonfault overpayment.--If a claimant is seeking amnesty |
14 | with regard to an overpayment described in section 1503(b)(2): |
15 | (1) The claimant shall pay 50% of the outstanding |
16 | balance of the overpayment. |
17 | (2) The department shall waive the remaining balance of |
18 | the overpayment. |
19 | (g) Unpaid interest.--If a claimant is seeking amnesty with |
20 | regard to unpaid interest described in section 1503(b)(4): |
21 | (1) The claimant shall pay all of the lien filing costs, |
22 | if applicable, and one-half of the interest due. |
23 | (2) The department shall waive the remaining unpaid |
24 | interest due. |
25 | Section 1506. Additional terms and conditions of amnesty. |
26 | (a) Agreement.--If a payment plan agreement exists between |
27 | an employer or claimant and the department for a liability for |
28 | which the employer or claimant is seeking amnesty, the employer |
29 | or claimant shall pay the amount or amounts required by section |
30 | 1505 during the amnesty period in order to receive amnesty, |
|
1 | notwithstanding any terms of the agreement to the contrary. |
2 | (b) Proceedings prohibited.--The department shall not |
3 | commence any administrative or judicial proceeding against an |
4 | employer with regard to any contributions, reimbursement, |
5 | interest or penalty paid under the program, or any interest or |
6 | penalties waived under the program. The department shall not |
7 | commence any administrative or judicial proceeding against a |
8 | claimant with regard to any overpayment or interest paid under |
9 | the program, or any overpayment or interest waived under the |
10 | program. |
11 | (c) Proceedings permitted.--If a liability for contributions |
12 | described in section 1503(a)(2) or liability for an overpayment |
13 | described in section 1503(b)(3) is disclosed and paid under the |
14 | program, and the department determines that the liability as |
15 | disclosed was understated, the department may commence |
16 | administrative or judicial proceedings and impose interest, |
17 | penalties and other monetary obligations only with regard to the |
18 | difference between the liability as disclosed and the correct |
19 | amount of the liability. |
20 | (d) Allowance.--Except as provided in subsection (c), |
21 | nothing in this article shall be construed to prohibit the |
22 | department from commencing administrative or judicial |
23 | proceedings and imposing interest, penalties and other monetary |
24 | obligations with respect to any liability that is not disclosed |
25 | under the program or any amount that is not paid under the |
26 | program. |
27 | (e) Refund or credit.--An employer or claimant shall not be |
28 | owed a refund or credit under this article for any amount paid |
29 | prior to the amnesty period. |
30 | (f) Form and report.--An employer or claimant may not |
|
1 | commence an administrative or judicial proceeding with regard to |
2 | the amnesty form, any report filed in connection with the |
3 | program, any liability disclosed under the program or any amount |
4 | paid under the program, and shall not be owed a refund or credit |
5 | for any amount paid under the program. |
6 | Section 1507. Duties of department. |
7 | (a) Guidelines.--The department shall establish guidelines |
8 | to implement the provisions of this article and publish the |
9 | guidelines as a notice in the Pennsylvania Bulletin no less than |
10 | 90 days before the amnesty period begins. |
11 | (b) Publicity.--The department shall publicize the program |
12 | to maximize awareness of and participation in the program. |
13 | (c) Notification.--The department shall notify all employers |
14 | and claimants who are known to have liabilities to which the |
15 | program applies. The notice shall be sent by first class mail to |
16 | the employer's or claimant's last known post office address or |
17 | by electronic transmission, if the employer or claimant has |
18 | elected to receive communications from the department by that |
19 | method. |
20 | Section 1508. Construction. |
21 | Except as expressly provided in this article, this article |
22 | shall not: |
23 | (1) be construed to relieve any employer, claimant, |
24 | individual or any entity from filing reports or other |
25 | documents required by or paying any amounts due under this |
26 | act; |
27 | (2) affect or terminate any petitions, investigations, |
28 | prosecutions or any other administrative or judicial |
29 | proceedings pending under this act; or |
30 | (3) prevent the commencement or further prosecution of |
|
1 | any proceedings by the proper authorities of this |
2 | Commonwealth for violation of any laws or for the assessment, |
3 | collection or recovery of any amounts due to the Commonwealth |
4 | under any laws. |
5 | Section 1509. Suspension of inconsistent acts. |
6 | All acts or parts of acts inconsistent with the provisions of |
7 | this article are suspended to the extent necessary to carry out |
8 | the provisions of this article. |
9 | Section 1510. Report required. |
10 | Within 240 days of the close of the amnesty period, the |
11 | department shall submit a report to the chairman and minority |
12 | chairman of the Labor and Industry Committee of the Senate and |
13 | the chairman and minority chairman of the Labor and Industry |
14 | Committee of the House of Representatives detailing all data |
15 | available on the administration of the program, the cost of the |
16 | program, amounts recovered from employers and claimants and any |
17 | relevant facts and statistics that the department believes |
18 | necessary in the content of the report. |
19 | Section 7. This act shall apply as follows: |
20 | (1) The amendment of section 301.6 of the act shall |
21 | apply to the calculation of the interest factor for calendar |
22 | year 2012 and every year thereafter. |
23 | (2) The amendment of section 804 of the act shall apply |
24 | to benefit years that begin on or after the effective date of |
25 | that section. |
26 | Section 8. This act shall take effect immediately. |
27 | Section 1. Section 4(f), (m.3), (w) and (x) introductory | <-- |
28 | paragraph and (1) of the act of December 5, 1936 (2nd Sp.Sess., |
29 | 1937 P.L.2897, No.1), known as the Unemployment Compensation |
30 | Law, amended May 23, 1949 (P.L.1738, No.530), September 27, 1971 |
|
1 | (P.L.460, No.108), December 5, 1974 (P.L.771, No.262) and July |
2 | 21, 1983 (P.L.68, No.30), are amended to read: |
3 | Section 4. Definitions.--The following words and phrases, as |
4 | used in this act, shall have the following meanings, unless the |
5 | context clearly requires otherwise. |
6 | * * * |
7 | (f) "Compensation" means: |
8 | (1) money payments payable to individuals with respect to |
9 | their unemployment as provided in this act[.]; and |
10 | (2) to the extent permitted by law, that part of the |
11 | principal owed on bonds issued under Article XIV of this act |
12 | that is attributable to repayment of the principal of advances |
13 | under Title XII of the Social Security Act (58 Stat. 790, 42 |
14 | U.S.C. § 1321 et seq.), exclusive of any interest or |
15 | administrative costs associated with the bonds. |
16 | * * * |
17 | (m.3) "Partial Benefit Credit" means that part of the |
18 | remuneration, if any paid or payable to an individual with |
19 | respect to a week for which benefits are claimed under the |
20 | provisions of this act, which is not in excess of [forty] thirty |
21 | per centum [(40%)] (30%) of the individual's weekly benefit rate |
22 | or six dollars whichever is the greater. Such partial benefit |
23 | credit if not a multiple of one dollar ($1) shall be computed to |
24 | the next higher multiple of one dollar ($1). |
25 | * * * |
26 | (w) (1) A "Valid Application for Benefits" means an |
27 | application for benefits on a form prescribed by the department, |
28 | which is filed by an individual, as of a day not included in the |
29 | benefit year previously established by such individual, who (1) |
30 | has been separated from his work or who during the week |
|
1 | commencing on the Sunday previous to such day has worked less |
2 | than his full time due to lack of work and (2) is qualified |
3 | under the provisions of section four hundred and one (a), (b) |
4 | and (d). |
5 | (2) An application for benefits filed after the termination |
6 | of a preceding benefit year by an individual shall not be |
7 | considered a Valid Application for Benefits within the meaning |
8 | of this subsection, unless such individual has, subsequent to |
9 | the beginning of such preceding benefit year and prior to the |
10 | filing of such application, worked and earned wages[, whether or |
11 | not such work is] in "employment" as defined in this act in an |
12 | amount equal to or in excess of six (6) times his weekly benefit |
13 | rate in effect during such preceding benefit year. |
14 | (x) "Wages" means all remuneration, (including the cash |
15 | value of mediums of payment other than cash, except that only |
16 | cash wages shall be used to determine the coverage of |
17 | agricultural labor as defined in section 4(l)(3)(G) and domestic |
18 | service as defined in section 4(l)(3)(H)), paid by an employer |
19 | to an individual with respect to his employment except that the |
20 | term "wages" [for the purpose of paying contributions] shall not |
21 | include: |
22 | (1) [That] For purposes of paying employer contributions, |
23 | that part of the remuneration [which is in excess of the first |
24 | seven thousand dollars ($7,000) during calendar year 1983 and |
25 | eight thousand dollars ($8,000) during calendar year 1984 and |
26 | thereafter] paid to an individual by each of his employers |
27 | during a calendar year that exceeds eight thousand five hundred |
28 | dollars ($8,500) for calendar year 2013, eight thousand seven |
29 | hundred fifty dollars ($8,750) for calendar year 2014, nine |
30 | thousand dollars ($9,000) for calendar year 2015, nine thousand |
|
1 | five hundred dollars ($9,500) for calendar year 2016, nine |
2 | thousand seven hundred fifty dollars ($9,750) for calendar year |
3 | 2017 and ten thousand dollars ($10,000) for calendar year 2018 |
4 | and thereafter: Provided, That an employer may take credit under |
5 | this subsection for remuneration which his predecessor-in- |
6 | interest has paid to an individual during the same calendar year |
7 | with respect to employment; and provided also, that an employer |
8 | may take credit under this subsection for remuneration which he |
9 | or his predecessor-in-interest has paid to an individual in the |
10 | same calendar year on which contributions have been required and |
11 | paid by such employer under an unemployment compensation law of |
12 | another state, but no such credit may be taken for remuneration |
13 | which has been paid by another employer to such individual, |
14 | whether or not contributions have been paid thereon by such |
15 | other employer under this act or under any state unemployment |
16 | compensation law. |
17 | * * * |
18 | Section 2. Section 301.1(e) of the act, amended July 21, |
19 | 1983 (P.L.68, No.30), is amended to read: |
20 | Section 301.1. Determination of Contribution Rate; |
21 | Experience Rating.-- |
22 | * * * |
23 | (e) [The] (1) Except as provided in paragraph (2), the |
24 | State Adjustment Factor for [the] a calendar year [beginning |
25 | January 1, 1984, shall be one and five-tenths per centum (1.5%) |
26 | and thereafter] shall be computed as of the computation date for |
27 | such year to a tenth of a per centum, rounding all fractional |
28 | parts of a tenth of a per centum to the nearest tenth of a per |
29 | centum, but in no event less than zero [nor in excess of one and |
30 | five-tenths per centum (1.5%)], according to the following |
|
1 | formula: |
2 | Bdr - Dcr |
3 | ----------------------- X 100 = State Adjustment Factor |
4 | Wt |
5 | in which factor "Bdr" equals the aggregate of (1) all benefits |
6 | paid but not charged to employers' accounts, plus, (2) all |
7 | benefits paid and charged to inactive and terminated employers' |
8 | accounts, plus, (3) all benefits paid and charged to accounts of |
9 | active employers for the preceding year to the extent such |
10 | benefits exceed the combined amount of contributions payable by |
11 | such employers on the basis of the Benefit Ratio Factor and the |
12 | Reserve Ratio Factor. Factor "Dcr" equals the aggregate of (1) |
13 | interest credited to the Unemployment Compensation Fund, plus, |
14 | (2) amounts transferred from the Special Administration Fund and |
15 | the [Interest] Debt Service Fund to the Unemployment |
16 | Compensation Fund, plus, (3) refunds of benefits unlawfully |
17 | paid, plus, (4) amounts credited to the Unemployment |
18 | Compensation Fund by the Federal Government other than by loan, |
19 | except that any amount credited to this Commonwealth's account |
20 | under section 903 of the Federal Social Security Act which has |
21 | been appropriated for expenses of administration shall be |
22 | excluded from the amount in the Unemployment Compensation Fund |
23 | in the computation of the "Dcr" factor. Factor "Wt" equals all |
24 | wages subject to the law up to the limitation described in |
25 | section 4(x)(1) paid by all employers. Each item in each factor |
26 | shall be computed with respect to the twelve-month period ending |
27 | on the computation date: Provided, That should the computed |
28 | State Adjustment Factor for [calendar year 1984, and] any year |
29 | [thereafter] exceed [one and five-tenths per centum (1.5%)] the |
30 | maximum rate allowed under this section, such excess over [one |
|
1 | and five-tenths per centum (1.5%)] the maximum rate shall be |
2 | added to the computed State Adjustment Factor for the following |
3 | year or years. |
4 | (2) The maximum State Adjustment Factor shall be one per |
5 | centum (1.0%) for calendar years 2013 through 2016, eighty-five |
6 | one-hundredths of one per centum (.85%) for calendar year 2017 |
7 | and seventy-five one-hundredths of one per centum (.75%) for |
8 | calendar year 2018 and thereafter. |
9 | * * * |
10 | Section 3. Section 301.4 of the act, amended October 19, |
11 | 1988 (P.L.818, No.109), is amended to read: |
12 | Section 301.4. Contributions by Employes.--(a) |
13 | Notwithstanding any other provision of this act, each employe |
14 | shall [contribute to the Unemployment Compensation Fund] pay |
15 | contributions at a rate of zero per centum (0.0%) for calendar |
16 | year 1989 and at a rate as set forth in section 301.7 for each |
17 | calendar year thereafter of all wages paid for "employment" as |
18 | defined by the act without regard to the limitation specified in |
19 | section 4(x)(1) of this act. |
20 | (b) Each employer subject to this act shall be responsible |
21 | for withholding and shall withhold, in trust, such contributions |
22 | from the wages of his employes at the time such wages are paid, |
23 | and shall report and transmit such deductions to the department |
24 | for deposit into the Unemployment Compensation Fund and the |
25 | Reemployment Fund pursuant to the allocation prescribed in |
26 | subsection (e), in accordance with rules and procedures |
27 | established by the department. |
28 | (c) Any employer who is an individual, or any officer or |
29 | agent of any employer, who violates the trust provision of this |
30 | section, fails to withhold, hold in trust or fails to transmit |
|
1 | to the department all contributions withheld from the wages of |
2 | his employes in accordance with the rules and procedure |
3 | established by the department shall be subject to the provisions |
4 | of clause (2) of subsection (a) of section 301 and sections 308, |
5 | 308.1, 308.2, 308.3 and 309 of this act. |
6 | (d) This section shall not be deemed to affect or impair the |
7 | operation of any State statute or ordinance or resolution of a |
8 | political subdivision which levies or collects any wage tax or |
9 | similar tax. Contributions made pursuant to this section are not |
10 | intended to reduce or otherwise affect any tax on wages or |
11 | similar tax. |
12 | (e) Contributions paid under this section shall be |
13 | allocated by the department between the Unemployment |
14 | Compensation Fund and the Reemployment Fund as follows: |
15 | (1) Ninety-five per centum (95%) of the contributions on |
16 | wages paid from January 1, 2013, through September 30, 2017, |
17 | shall be deposited into the Unemployment Compensation Fund and |
18 | five per centum (5%) of such contributions shall be deposited |
19 | into the Reemployment Fund to the extent the contributions are |
20 | paid on or before December 31, 2017. |
21 | (2) One hundred per centum (100%) of the contributions on |
22 | wages paid from January 1, 2013, through September 30, 2017, |
23 | shall be deposited into the Unemployment Compensation Fund to |
24 | the extent the contributions are paid on or after January 1, |
25 | 2018. |
26 | (3) One hundred per centum (100%) of the contributions on |
27 | wages paid on or after October 1, 2017, shall be deposited into |
28 | the Unemployment Compensation Fund. |
29 | Section 4. Section 301.6 of the act, amended July 1, 1985 |
30 | (P.L.96, No.30), is amended to read: |
|
1 | Section 301.6. Additional Contribution for Interest and Debt |
2 | Service.--(a) Notwithstanding any other provision of this act, |
3 | all employers required to pay contributions under section 301 or |
4 | 301.1 other than those employers covered by paragraphs (3) and |
5 | (4) of subsection (a) of section 301 shall have their rate of |
6 | contribution increased by the rate of the Interest Factor in |
7 | effect for the applicable calendar year. |
8 | (b) All taxes collected under this section shall be |
9 | considered to be separate and apart from any contributions |
10 | required to be deposited in the Unemployment Compensation Fund. |
11 | All taxes collected under this section shall be deposited in the |
12 | [Interest] Debt Service Fund established by section 601.2 of |
13 | this act. Such taxes will not be credited to the employer's |
14 | reserve account. |
15 | (c) (1) [The Interest Factor calculated on wages with |
16 | regard to the limitations specified in section 4(x)(1) shall be |
17 | equal to twenty-five hundredths of one per centum (0.25%) for |
18 | calendar year 1984, five-tenths of one per centum (0.5%) for |
19 | calendar year 1985, and three-tenths of one per centum (0.3%) |
20 | for calendar year 1986. Thereafter the] The Interest Factor |
21 | shall be a variable rate not to exceed [one per centum (1.0%)] |
22 | the maximum rate allowed under paragraph (2) to be determined |
23 | annually by the department [at a rate necessary to pay the |
24 | interest on outstanding interest-bearing advances under Title |
25 | XII of the Social Security Act for the following calendar year.] |
26 | in consultation with the Office of the Budget. The rate of the |
27 | Interest Factor for a calendar year shall be the rate necessary |
28 | to do the following in that year: |
29 | (i) pay the bond obligations and bond administrative |
30 | expenses under Article XIV of this act that are due in that |
|
1 | year; |
2 | (ii) replenish amounts which have been drawn from bond |
3 | reserves under Article XIV of this act; |
4 | (iii) maintain an adequate debt service coverage ratio; |
5 | (iv) fund early, optional, mandatory or other refundings, |
6 | redemptions or purchases of outstanding bonds under Article XIV |
7 | of this act that will occur in that year; |
8 | (v) pay the interest on interest-bearing advances under |
9 | Title XII of the Social Security Act (58 Stat. 790, 42 U.S.C. § |
10 | 1321 et seq.) that is due in that year; and |
11 | (vi) repay outstanding advances under Title XII of the |
12 | Social Security Act. |
13 | (2) For calendar year 2013 through the year determined under |
14 | section 301.8(b)(4), the maximum Interest Factor rate shall be |
15 | one and one-tenth per centum (1.1%). For calendar years |
16 | following the year determined under section 301.8(b)(4), the |
17 | maximum Interest Factor rate shall be one per centum (1.0%). |
18 | (d) Contributions paid by or on behalf of an employer under |
19 | this act, other than employe contributions under section 301.4, |
20 | shall be allocated first to the employer's liability under this |
21 | section. This subsection shall apply to contributions for any |
22 | calendar quarter that ends at a time when bonds issued under |
23 | Article XIV are outstanding. |
24 | (e) In the event the amount of additional contributions |
25 | collected under this section for a calendar year exceeds the |
26 | amount necessary for the purposes enumerated in subsection (c) |
27 | for that year, the department may use such excess contributions |
28 | for the purposes enumerated in subsection (c) for the following |
29 | year, and to the extent available, to reduce the amount of |
30 | additional contributions that would be required for the |
|
1 | following year. |
2 | (f) No Interest Factor shall be required for [the year |
3 | following any year in which the amount of such interest-bearing |
4 | advances has been reduced to zero, provided that an interest tax |
5 | shall be required and shall be reimposed by the department for |
6 | the calendar year following any year in which an interest- |
7 | bearing advance remains outstanding on October 1 and there are |
8 | not sufficient funds in the Interest Fund to pay the interest |
9 | due in that year] any year for which funding is not required for |
10 | any of the purposes enumerated in subsection (c). |
11 | Section 5. Sections 301.7(a) and 301.8(b) of the act, added |
12 | October 19, 1988 (P.L.818, No.109), are amended to read: |
13 | Section 301.7. Trigger Determination.--(a) On July 1 of |
14 | every year, the secretary shall calculate the trigger percentage |
15 | to be used in setting surcharge and contribution rates for the |
16 | contributions required under sections 301.2, 301.4 and 301.5 and |
17 | in setting the benefit reduction required under section 404(e) |
18 | (4) for the following calendar year. The secretary shall: |
19 | (1) [determine] add the principal amount of outstanding |
20 | bonds under Article XIV and the amount of outstanding advances |
21 | under Title XII of the Social Security Act (58 Stat. 790, 42 |
22 | U.S.C. § 1321 et seq.), and subtract that sum from the balance |
23 | in the Unemployment Compensation [Trust] Fund; |
24 | (2) determine the average of the benefit costs for the three |
25 | immediately preceding fiscal years; and |
26 | (3) calculate the percentage that the [Unemployment |
27 | Compensation Trust Fund] amount determined under paragraph (1) |
28 | represents of the average of the benefit costs. |
29 | * * * |
30 | Section 301.8. Trigger Rate Redeterminations.--* * * |
|
1 | (b) [The rates shall be adjusted to yield the amounts |
2 | indicated at the following trigger percentages: |
3 | (1) At least one hundred fifty per centum (150%), the |
4 | negative surcharge assessed under section 301.5 shall result in |
5 | an employer contribution reduction of eighteen million dollars |
6 | ($18,000,000). |
7 | (2) At least one hundred ten per centum (110%) but less than |
8 | one hundred twenty-five per centum (125%), the surcharge |
9 | assessed under section 301.5 shall yield fifty million dollars |
10 | ($50,000,000), and the employe tax under section 301.4 shall |
11 | yield thirty-three million three hundred thirty-three thousand |
12 | three hundred thirty-three dollars ($33,333,333). |
13 | (3) At least ninety-five per centum (95%) but less than one |
14 | hundred ten per centum (110%), the surcharge assessed under |
15 | section 301.5 shall yield one hundred million dollars |
16 | ($100,000,000), and the employe tax under section 301.4 shall |
17 | yield sixty-six million six hundred sixty-six thousand six |
18 | hundred sixty-six dollars ($66,666,666). |
19 | (4) At least seventy-five per centum (75%) but less than |
20 | ninety-five per centum (95%), the surcharge assessed under |
21 | section 301.5 shall yield one hundred million dollars |
22 | ($100,000,000), the additional contributions under section 301.2 |
23 | shall yield seventy-five million dollars ($75,000,000), and the |
24 | employe tax under section 301.4 shall yield one hundred sixteen |
25 | million six hundred sixty-six thousand six hundred sixty-six |
26 | dollars ($116,666,666). |
27 | (5) At least fifty per centum (50%) but less than seventy- |
28 | five per centum (75%), the surcharge assessed under section |
29 | 301.5 shall yield one hundred million dollars ($100,000,000), |
30 | the additional contribution under section 301.2 shall yield one |
|
1 | hundred fifty million dollars ($150,000,000), and the employe |
2 | tax under section 301.4 shall yield one hundred sixty-six |
3 | million six hundred sixty-six thousand six hundred sixty-six |
4 | dollars ($166,666,666). |
5 | (6) Less than fifty per centum (50%), the surcharge assessed |
6 | under section 301.5 shall yield one hundred million dollars |
7 | ($100,000,000), the additional contribution under section 301.2 |
8 | shall yield two hundred twenty-five million dollars |
9 | ($225,000,000), the employe tax under section 301.4 shall yield |
10 | one hundred sixty-six million six hundred sixty-six thousand six |
11 | hundred sixty-six dollars ($166,666,666), and the benefit |
12 | reduction under section 404(e)(4) shall yield fifty-two million |
13 | dollars ($52,000,000).] |
14 | (1) For calendar years 2013 through the year determined |
15 | under paragraph (4), if the trigger percentage as of July 1 of |
16 | the preceding calendar year is less than two hundred fifty per |
17 | centum (250%), the rates determined under paragraph (2) shall |
18 | apply. For calendar years following the year determined under |
19 | paragraph (4), if the trigger percentage as of July 1 of the |
20 | preceding calendar year is less than two hundred fifty per |
21 | centum (250%), the rates determined under paragraph (3) shall |
22 | apply. |
23 | (2) The secretary shall redetermine the rates such that the |
24 | surcharge assessed under section 301.5 shall yield one hundred |
25 | million dollars ($100,000,000), the additional contribution |
26 | under section 301.2 shall yield two hundred twenty-five million |
27 | dollars ($225,000,000), the employe tax under section 301.4 |
28 | shall yield one hundred sixty-six million six hundred sixty-six |
29 | thousand six hundred sixty-six dollars ($166,666,666), and the |
30 | benefit reduction under section 404(e)(4) shall yield fifty-two |
|
1 | million dollars ($52,000,000). |
2 | (3) The secretary shall redetermine the rates such that the |
3 | surcharge assessed under section 301.5 shall yield one hundred |
4 | thirty-eight million dollars ($138,000,000), the additional |
5 | contribution under section 301.2 shall yield the sum of three |
6 | hundred ten million dollars ($310,000,000) plus the amount |
7 | determined under paragraph (5), the employe tax under section |
8 | 301.4 shall yield two hundred thirty million dollars |
9 | ($230,000,000), and the benefit reduction under section 404(e) |
10 | (4) shall yield seventy-two million dollars ($72,000,000). |
11 | (4) The calendar year determined under this paragraph shall |
12 | be the earliest calendar year subsequent to 2012 on December 31 |
13 | of which all of the following apply: |
14 | (i) There is no unpaid balance of Federal advances under |
15 | Title XII of the Social Security Act or interest thereon. |
16 | (ii) There are no outstanding bond obligations under Article |
17 | XIV of this act and no bond administrative expenses under |
18 | Article XIV of this act and no such obligations and no such |
19 | expenses will be due in the following year. |
20 | (5) The amount determined under this paragraph shall be the |
21 | sum of: |
22 | (i) twenty per centum (20%) of the amount paid from the |
23 | Unemployment Compensation Fund pursuant to section 1407(c) |
24 | during the sixty (60) consecutive calendar months ending on June |
25 | 30 of the year in which the redetermination occurs, plus |
26 | (ii) twenty per centum (20%) of that portion of the amount |
27 | paid from the Unemployment Compensation Fund pursuant to section |
28 | 1407(c) during the immediately preceding sixty (60) consecutive |
29 | calendar months that is not recovered by additional |
30 | contributions paid for calendar years through the calendar year |
|
1 | in which the redetermination occurs. |
2 | * * * |
3 | Section 6. Section 304 of the act, amended or added April |
4 | 23, 1942 (Sp.Sess., P.L.60, No.23) and December 17, 1959 |
5 | (P.L.1893, No.693) and repealed in part April 28, 1978 (P.L.202, |
6 | No.53), is amended to read: |
7 | Section 304. Reports by Employers; Assessments.--Each |
8 | employer shall file with the department such reports, at such |
9 | times, and containing such information, as the department shall |
10 | require, for the purpose of ascertaining and paying the |
11 | contributions required by this act. |
12 | (a) (1) If any employer fails within the time prescribed by |
13 | the department to file any report necessary to enable the |
14 | department to determine the amount of any contribution owing by |
15 | such employer, the department may make an assessment of |
16 | contributions against such employer of such amount of |
17 | contributions for which the department believes such employer to |
18 | be liable, together with interest thereon as provided in this |
19 | act. |
20 | (2) Within fifteen days after making such assessment the |
21 | department shall give notice thereof [by registered mail] to |
22 | such employer as provided in paragraph (3). If such employer is |
23 | dissatisfied with the assessment so made he may petition the |
24 | department for a re-assessment in the manner hereinafter |
25 | prescribed. |
26 | (3) The department will mail notice of an assessment to the |
27 | employer's last known address or electronically transmit notice |
28 | of an assessment to the employer's electronic mail address, if |
29 | the employer has designated such an address. Notice of an |
30 | assessment by mail is complete upon mailing. Notice of an |
|
1 | assessment by electronic transmission is complete when notice is |
2 | sent to the employer's electronic mail address. |
3 | (4) In any petition for re-assessment filed hereunder and in |
4 | any further appeal taken thereafter as herein provided, no |
5 | questions shall be raised with respect to the department's |
6 | determination of the Adjustment Factor applicable to any year |
7 | covered by the assessment. |
8 | (b) Any employer against whom an assessment is made may, |
9 | within fifteen days after [receipt of] notice thereof, petition |
10 | the department for a re-assessment which petition shall be under |
11 | oath and shall set forth therein specifically and in detail the |
12 | grounds and reasons upon which it is claimed that the assessment |
13 | is erroneous. Hearing or hearings on said petition shall be held |
14 | by the department at such places and at such times as may be |
15 | determined by rules and regulations of the department and due |
16 | notice of the time and place of such hearing given [by |
17 | registered mail] to such petitioner. |
18 | (d) As to any employer who fails to petition for re- |
19 | assessments, or, having petitioned after due notice of hearing, |
20 | fails to appear and be heard, or, in the case of a re- |
21 | assessment, to appeal, such assessment or re-assessment of the |
22 | department shall then become final, and the contributions and |
23 | interest assessed or re-assessed by the department become |
24 | forthwith due and payable, and no defense which might have been |
25 | determined by the department or in the event of an appeal from |
26 | re-assessment by the court shall be available to any employer in |
27 | any suit or proceeding brought by the Commonwealth in the name |
28 | of the fund for the recovery of such contribution based on such |
29 | assessment or re-assessment. |
30 | (e) In any hearings held by the department in pursuance of |
|
1 | the provisions of this section the department is hereby |
2 | authorized and empowered to examine any person or persons under |
3 | oath concerning any matters pertaining to the determination of |
4 | the liability of the employer for contributions under the |
5 | provisions of this act and to this end may compel the production |
6 | of books, papers and records and compel the attendance of all |
7 | persons, whether as parties or witnesses, whom and which the |
8 | department believes to have or contain knowledge or information |
9 | material to such determination. The conduct of hearings and |
10 | appeals before the department shall be in accordance with rules |
11 | of procedure prescribed by the department, whether or not such |
12 | rules conform to common law or rules of evidence or other |
13 | technical rules of procedure, but shall be under supervision of |
14 | the [Attorney General of the Commonwealth.] Office of General |
15 | Counsel in accordance with the act of October 15, 1980 (P.L.950, |
16 | No.164), known as the "Commonwealth Attorneys Act." |
17 | (f) Witness fees and expenses of proceedings involving such |
18 | assessments or re-assessments and the determination thereof |
19 | shall be deemed part of the expenses of administering this act |
20 | and shall be paid from the administration fund. Testimony at any |
21 | hearing before the department held in pursuance of the |
22 | provisions of this section shall be taken by a reporter but need |
23 | not be transcribed unless an appeal be taken from a re- |
24 | assessment made thereon. |
25 | Section 7. Section 308.1(c) of the act, amended June 22, |
26 | 1964 (Sp.Sess., P.L.112, No.7), is amended to read: |
27 | Section 308.1. Contributions to be Liens; Entry and |
28 | Enforcement Thereof.--* * * |
29 | (c) The liens shall continue [for five years from the date |
30 | of entry and may be revived and continued in the manner now or |
|
1 | hereafter provided for the renewal of judgments or as may be |
2 | provided in The Fiscal Code, as amended] and shall retain their |
3 | priority without the necessity of refiling or revival. |
4 | * * * |
5 | Section 8. Section 309 of the act is amended by adding a |
6 | subsection to read: |
7 | Section 309. Collection of Contributions and Interest; |
8 | Injunctions.--* * * |
9 | (c) In addition to the methods of collection authorized in |
10 | this act, the department may collect contributions, interest, |
11 | penalties and other liabilities due under this act as provided |
12 | under 26 U.S.C. § 6402 (relating to authority to make credits or |
13 | refunds) and by any other means available under Federal or State |
14 | law. |
15 | Section 9. Section 313 of the act, added July 21, 1983 |
16 | (P.L.68, No.30), is amended to read: |
17 | Section 313. Dishonored [Checks] Payments.--The department |
18 | is hereby authorized to charge a penalty of one hundred per |
19 | centum (100%) of the face value of the check or payment by |
20 | electronic transfer, up to a maximum of one [hundred dollars |
21 | ($100)] thousand dollars ($1,000) with a minimum of [ten dollars |
22 | ($10)] twenty-five dollars ($25) per occurrence for all |
23 | dishonored checks and payments by electronic transfer that are |
24 | not credited upon transmission or at such other amounts as shall |
25 | be determined by the secretary and published in the Pennsylvania |
26 | Bulletin as a notice under 45 Pa.C.S. § 725(a)(3) (relating to |
27 | additional contents of Pennsylvania Bulletin). Such sums shall |
28 | be collectible in the manner provided in sections 308.1, 308.2, |
29 | 308.3 and 309 of this act. |
30 | Section 10. Section 401(a) and (f) of the act, amended July |
|
1 | 10, 1980 (P.L.521, No.108), and December 9, 2002 (P.L.1330, |
2 | No.156), are amended to read: |
3 | Section 401. Qualifications Required to Secure |
4 | Compensation.--Compensation shall be payable to any employe who |
5 | is or becomes unemployed, and who-- |
6 | (a) Satisfies both of the following requirements: |
7 | (1) Has, within his base year, been paid wages for |
8 | employment as required by section 404(c) of this act[: Provided, |
9 | however, That not]. |
10 | (2) Except as provided in section 404(a)(3), not less than |
11 | [twenty per centum (20%)] forty-nine and one half per centum |
12 | (49.5%) of the employe's total base year wages have been paid in |
13 | one or more quarters, other than the highest quarter in such |
14 | employe's base year. |
15 | * * * |
16 | (f) Has earned, subsequent to his separation from work under |
17 | circumstances which are disqualifying under the provisions of |
18 | subsections 402(b), 402(e), 402(e.1) and 402(h) of this act, |
19 | remuneration for services in an amount equal to or in excess of |
20 | six (6) times his weekly benefit rate [irrespective of whether |
21 | or not such services were] in "employment" as defined in this |
22 | act. The provisions of this subsection shall not apply to a |
23 | suspension of work by an individual pursuant to a leave of |
24 | absence granted by his last employer, provided such individual |
25 | has made a reasonable effort to return to work with such |
26 | employer upon the expiration of his leave of absence. |
27 | * * * |
28 | Section 11. Section 404(a), (c) and (e)(1) and (2) of the |
29 | act, amended July 21, 1983 (P.L.68, No.30) and June 17, 2011 |
30 | (P.L.16, No.6), are amended to read: |
|
1 | Section 404. Rate and Amount of Compensation.--Compensation |
2 | shall be paid to each eligible employe in accordance with the |
3 | following provisions of this section except that compensation |
4 | payable with respect to weeks ending in benefit years which |
5 | begin prior to the first day of January 1989 shall be paid on |
6 | the basis of the provisions of this section in effect at the |
7 | beginning of such benefit years. |
8 | (a) (1) The employe's weekly benefit rate shall be computed |
9 | as (1) the amount appearing in Part B of the Table Specified for |
10 | the Determination of Rate and Amount of Benefits on the line on |
11 | which in Part A there appears his "highest quarterly wage," or |
12 | (2) fifty per centum (50%) of his full-time weekly wage, |
13 | whichever is greater. Notwithstanding any other provision of |
14 | this act, if an employe's weekly benefit rate, as calculated |
15 | under this paragraph, is less than seventy dollars ($70), he |
16 | shall be ineligible to receive any amount of compensation. If |
17 | the employe's weekly benefit rate is not a multiple of one |
18 | dollar ($1), it shall be rounded to the next lower multiple of |
19 | one dollar ($1). |
20 | (2) If the base year wages of an employe whose weekly |
21 | benefit rate has been determined under clause (2) of paragraph |
22 | (1) of this subsection are insufficient to qualify him under |
23 | subsection (c) of this section, his weekly benefit rate shall be |
24 | redetermined under clause (1) of paragraph (1) of this |
25 | subsection. |
26 | (3) If [the base year wages of an employe whose] an |
27 | employe's weekly benefit rate [has been] as determined under |
28 | clause (1) of paragraph (1) of this subsection, or redetermined |
29 | under paragraph (2) of this subsection, as the case may be, is |
30 | less than the maximum weekly benefit rate and the employe's base |
|
1 | year wages are insufficient to qualify him under subsection (c) |
2 | of this section but are sufficient to qualify him for any one of |
3 | the next [three] two lower weekly benefit rates, his weekly |
4 | benefit rate shall be redetermined at the highest of such next |
5 | lower rates. |
6 | * * * |
7 | [(c) The total amount of benefits to which an otherwise |
8 | eligible employe who has base year wages in an amount equal to, |
9 | or in excess of, the amount of qualifying wages appearing in |
10 | Part C of the Table Specified for the Determination of Rate and |
11 | Amount of Benefits on the line on which in Part B there appears |
12 | his weekly benefit rate, as determined under subsection (a) of |
13 | this section, shall be entitled during his benefit year to the |
14 | amount appearing in Part B on said line multiplied by the number |
15 | of qualifying credit weeks during his base year, up to a maximum |
16 | of twenty-six (26): Provided he had eighteen (18) or more |
17 | "credit weeks" during his base year. Notwithstanding any other |
18 | provision of this act, any employe with less than eighteen (18) |
19 | "credit weeks" during the employe's base year shall be |
20 | ineligible to receive any amount of compensation.] |
21 | (c) If an otherwise eligible employe has base year wages in |
22 | an amount equal to, or in excess of, the amount of qualifying |
23 | wages appearing in Part C of the Table Specified for the |
24 | Determination of Rate and Amount of Benefits on the line on |
25 | which in Part B there appears his weekly benefit rate, as |
26 | determined under subsection (a) of this section and had eighteen |
27 | (18) or more credit weeks during his base year, he shall be |
28 | entitled during his benefit year to the amount appearing in Part |
29 | B on said line multiplied by the number of credit weeks during |
30 | his base year, up to a maximum of twenty-six (26). |
|
1 | Notwithstanding any other provision of this act, any employe |
2 | with less than eighteen (18) credit weeks during the employe's |
3 | base year shall be ineligible to receive any amount of |
4 | compensation. |
5 | * * * |
6 | (e) (1) Table Specified for the Determination of |
7 | Rate and Amount of Benefits |
8 9 10 11 | [Part A Highest Quarterly Wage | Part B Rate of Compensation | Part C Qualifying Wages | Part D Amount of | Part E Compensation | 12 | $ 800-812 | $35 | $1320 | $910 | $560 | 13 | 813-837 | 36 | 1360 | 936 | 576 | 14 | 838-862 | 37 | 1400 | 962 | 592 | 15 | 863-887 | 38 | 1440 | 988 | 608 | 16 | 888-912 | 39 | 1480 | 1014 | 624 | 17 | 913-937 | 40 | 1520 | 1040 | 640 | 18 | 938-962 | 41 | 1560 | 1066 | 656 | 19 | 963-987 | 42 | 1600 | 1092 | 672 | 20 | 988-1012 | 43 | 1640 | 1118 | 688 | 21 | 1013-1037 | 44 | 1680 | 1144 | 704 | 22 | 1038-1062 | 45 | 1720 | 1170 | 720 | 23 | 1063-1087 | 46 | 1760 | 1196 | 736 | 24 | 1088-1112 | 47 | 1800 | 1222 | 752 | 25 | 1113-1162 | 48 | 1840 | 1248 | 768 | 26 | 1163-1187 | 49 | 1880 | 1274 | 784 | 27 | 1188-1212 | 50 | 1920 | 1300 | 800 | 28 | 1213-1237 | 51 | 1960 | 1326 | 816 | 29 | 1238-1262 | 52 | 2000 | 1352 | 832 | 30 | 1263-1287 | 53 | 2040 | 1378 | 848 | | 1 | 1288-1312 | 54 | 2080 | 1404 | 864 | 2 | 1313-1337 | 55 | 2120 | 1430 | 880 | 3 | 1338-1362 | 56 | 2160 | 1456 | 896 | 4 | 1363-1387 | 57 | 2200 | 1482 | 912 | 5 | 1388-1412 | 58 | 2240 | 1508 | 928 | 6 | 1413-1437 | 59 | 2280 | 1534 | 944 | 7 | 1438-1462 | 60 | 2320 | 1560 | 960 | 8 | 1463-1487 | 61 | 2360 | 1586 | 976 | 9 | 1488-1512 | 62 | 2400 | 1612 | 992 | 10 | 1513-1537 | 63 | 2440 | 1638 | 1008 | 11 | 1538-1562 | 64 | 2480 | 1664 | 1024 | 12 | 1563-1587 | 65 | 2520 | 1690 | 1040 | 13 | 1588-1612 | 66 | 2560 | 1716 | 1056 | 14 | 1613-1637 | 67 | 2600 | 1742 | 1072 | 15 | 1638-1662 | 68 | 2640 | 1768 | 1088 | 16 | 1663-1687 | 69 | 2680 | 1794 | 1104 | 17 | 1688-1712 | 70 | 2720 | 1820 | 1120 | 18 | 1713-1737 | 71 | 2760 | 1846 | 1136 | 19 | 1738-1762 | 72 | 2800 | 1872 | 1152 | 20 | 1763-1787 | 73 | 2840 | 1898 | 1168 | 21 | 1788-1812 | 74 | 2880 | 1924 | 1184 | 22 | 1813-1837 | 75 | 2920 | 1950 | 1200 | 23 | 1838-1862 | 76 | 2960 | 1976 | 1216 | 24 | 1863-1887 | 77 | 3000 | 2002 | 1232 | 25 | 1888-1912 | 78 | 3040 | 2028 | 1248 | 26 | 1913-1937 | 79 | 3080 | 2054 | 1264 | 27 | 1938-1962 | 80 | 3120 | 2080 | 1280 | 28 | 1963-1987 | 81 | 3160 | 2106 | 1296 | 29 | 1988-2012 | 82 | 3200 | 2132 | 1312 | 30 | 2013-2037 | 83 | 3240 | 2158 | 1328 | | 1 | 2038-2062 | 84 | 3280 | 2184 | 1344 | 2 | 2063-2087 | 85 | 3320 | 2210 | 1360 | 3 | 2088-2112 | 86 | 3360 | 2236 | 1376 | 4 | 2113-2137 | 87 | 3400 | 2262 | 1392 | 5 | 2138-2162 | 88 | 3440 | 2288 | 1408 | 6 | 2163-2187 | 89 | 3480 | 2314 | 1424 | 7 | 2188-2212 | 90 | 3520 | 2340 | 1440 | 8 | 2213-2237 | 91 | 3560 | 2366 | 1456 | 9 | 2238-2262 | 92 | 3600 | 2392 | 1472 | 10 | 2263-2287 | 93 | 3640 | 2418 | 1488 | 11 | 2288-2312 | 94 | 3680 | 2444 | 1504 | 12 | 2313-2337 | 95 | 3720 | 2470 | 1520 | 13 | 2338-2362 | 96 | 3760 | 2496 | 1536 | 14 | 2363-2387 | 97 | 3800 | 2522 | 1552 | 15 | 2388-2412 | 98 | 3840 | 2558 | 1568 | 16 | 2413-2437 | 99 | 3880 | 2574 | 1584 | 17 | 2438-2462 | 100 | 3920 | 2600 | 1600 | 18 | 2463-2487 | 101 | 3960 | 2626 | 1616 | 19 | 2488-2512 | 102 | 4000 | 2652 | 1632 | 20 | 2513-2537 | 103 | 4040 | 2678 | 1648 | 21 | 2538-2562 | 104 | 4080 | 2704 | 1664 | 22 | 2563-2587 | 105 | 4120 | 2730 | 1680 | 23 | 2588-2612 | 106 | 4160 | 2756 | 1696 | 24 | 2613-2637 | 107 | 4200 | 2782 | 1712 | 25 | 2638-2662 | 108 | 4240 | 2808 | 1728 | 26 | 2663-2687 | 109 | 4280 | 2834 | 1744 | 27 | 2688-2712 | 110 | 4320 | 2860 | 1760 | 28 | 2713-2737 | 111 | 4360 | 2886 | 1776 | 29 | 2738-2762 | 112 | 4400 | 2912 | 1792 | 30 | 2763-2787 | 113 | 4440 | 2938 | 1808 | | 1 | 2788-2812 | 114 | 4480 | 2964 | 1824 | 2 | 2813-2837 | 115 | 4520 | 2990 | 1840 | 3 | 2838-2862 | 116 | 4560 | 3016 | 1856 | 4 | 2863-2887 | 117 | 4600 | 3042 | 1872 | 5 | 2888-2912 | 118 | 4640 | 3068 | 1888 | 6 | 2913-2937 | 119 | 4680 | 3094 | 1904 | 7 | 2938-2962 | 120 | 4720 | 3120 | 1920 | 8 | 2963-2987 | 121 | 4760 | 3146 | 1936 | 9 | 2988-3012 | 122 | 4800 | 3172 | 1952 | 10 | 3013-3037 | 123 | 4840 | 3198 | 1968 | 11 | 3038-3062 | 124 | 4880 | 3224 | 1984 | 12 | 3063-3087 | 125 | 4920 | 3250 | 2000 | 13 | 3088-3112 | 126 | 4960 | 3276 | 2016 | 14 | 3113-3137 | 127 | 5000 | 3302 | 2032 | 15 | 3138-3162 | 128 | 5040 | 3328 | 2048 | 16 | 3163-3187 | 129 | 5080 | 3354 | 2064 | 17 | 3188-3212 | 130 | 5120 | 3380 | 2080 | 18 | 3213-3237 | 131 | 5160 | 3406 | 2096 | 19 | 3238-3262 | 132 | 5200 | 3432 | 2112 | 20 | 3263-3287 | 133 | 5240 | 3458 | 2128 | 21 | 3288-3312 | 134 | 5280 | 3484 | 2144 | 22 | 3313-3337 | 135 | 5320 | 3510 | 2160 | 23 | 3338-3362 | 136 | 5360 | 3536 | 2176 | 24 | 3363-3387 | 137 | 5400 | 3562 | 2192 | 25 | 3388-3412 | 138 | 5440 | 3588 | 2208 | 26 | 3413-3437 | 139 | 5480 | 3614 | 2224 | 27 | 3438-3462 | 140 | 5520 | 3640 | 2240 | 28 | 3463-3487 | 141 | 5560 | 3666 | 2256 | 29 | 3488-3512 | 142 | 5600 | 3692 | 2272 | 30 | 3513-3537 | 143 | 5640 | 3718 | 2288 | | 1 | 3538-3562 | 144 | 5680 | 3744 | 2304 | 2 | 3563-3587 | 145 | 5720 | 3770 | 2320 | 3 | 3588-3612 | 146 | 5760 | 3796 | 2336 | 4 | 3613-3637 | 147 | 5800 | 3822 | 2352 | 5 | 3638-3662 | 148 | 5840 | 3848 | 2368 | 6 | 3663-3687 | 149 | 5880 | 3874 | 2384 | 7 | 3688-3712 | 150 | 5920 | 3900 | 2400 | 8 | 3713-3737 | 151 | 5960 | 3926 | 2416 | 9 | 3738-3762 | 152 | 6000 | 3952 | 2432 | 10 | 3763-3787 | 153 | 6040 | 3978 | 2448 | 11 | 3788-3812 | 154 | 6080 | 4004 | 2464 | 12 | 3813-3837 | 155 | 6120 | 4030 | 2480 | 13 | 3838-3862 | 156 | 6160 | 4056 | 2496 | 14 | 3863-3887 | 157 | 6200 | 4082 | 2512 | 15 | 3888-3912 | 158 | 6240 | 4108 | 2528 | 16 | 3913-3937 | 159 | 6280 | 4134 | 2544 | 17 | 3938-3962 | 160 | 6320 | 4170 | 2560 | 18 | 3963-3987 | 161 | 6360 | 4196 | 2576 | 19 | 3988-4012 | 162 | 6400 | 4212 | 2592 | 20 | 4013-4037 | 163 | 6440 | 4238 | 2608 | 21 | 4038-4062 | 164 | 6480 | 4264 | 2624 | 22 | 4063-4087 | 165 | 6520 | 4290 | 2640 | 23 | 4088-4112 | 166 | 6560 | 4316 | 2656 | 24 | 4113-4137 | 167 | 6600 | 4342 | 2672 | 25 | 4138-4162 | 168 | 6640 | 4368 | 2688 | 26 | 4163-4187 | 169 | 6680 | 4394 | 2704 | 27 | 4188-4212 | 170 | 6720 | 4420 | 2720 | 28 | 4213-4237 | 171 | 6760 | 4446 | 2736 | 29 | 4238-4262 | 172 | 6800 | 4472 | 2752 | 30 | 4263-4287 | 173 | 6840 | 4498 | 2768 | | 1 | 4288-4312 | 174 | 6880 | 4524 | 2784 | 2 | 4313-4337 | 175 | 6920 | 4550 | 2800 | 3 | 4338-4362 | 176 | 6960 | 4576 | 2816 | 4 | 4363-4387 | 177 | 7000 | 4602 | 2832 | 5 | 4388-4412 | 178 | 7040 | 4628 | 2848 | 6 | 4413-4437 | 179 | 7080 | 4654 | 2864 | 7 | 4438-4462 | 180 | 7120 | 4680 | 2880 | 8 | 4463-4487 | 181 | 7160 | 4706 | 2896 | 9 | 4488-4512 | 182 | 7200 | 4732 | 2912 | 10 | 4513-4537 | 183 | 7240 | 4758 | 2928 | 11 | 4538-4562 | 184 | 7280 | 4784 | 2944 | 12 | 4563-4587 | 185 | 7320 | 4810 | 2960 | 13 | 4588-4612 | 186 | 7360 | 4836 | 2976 | 14 | 4613-4637 | 187 | 7400 | 4862 | 2992 | 15 | 4638-4662 | 188 | 7440 | 4888 | 3008 | 16 | 4663-4687 | 189 | 7480 | 4914 | 3024 | 17 | 4688-4712 | 190 | 7520 | 4940 | 3040 | 18 | 4713-4737 | 191 | 7560 | 4966 | 3056 | 19 | 4738-4762 | 192 | 7600 | 4992 | 3072 | 20 | 4763-4787 | 193 | 7640 | 5018 | 3088 | 21 | 4788-4812 | 194 | 7680 | 5044 | 3104 | 22 | 4813-4837 | 195 | 7720 | 5070 | 3120 | 23 | 4838-4862 | 196 | 7760 | 5096 | 3136 | 24 | 4863-4887 | 197 | 7800 | 5122 | 3152 | 25 | 4888-4912 | 198 | 7840 | 5148 | 3168 | 26 | 4913-4937 | 199 | 7880 | 5174 | 3184 | 27 | 4938-4962 | 200 | 7920 | 5200 | 3200 | 28 | 4963-4987 | 201 | 7960 | 5226 | 3216 | 29 | 4988-5012 | 202 | 8000 | 5252 | 3232 | 30 | 5013-5037 | 203 | 8040 | 5278 | 3248 | | 1 | 5038-5062 | 204 | 8080 | 5304 | 3264 | 2 | 5063 or more | 205 | *8120 | 5330 | 3280 |
|
3 | *(this figure subject to section 401(a)).] |
4 5 6 7 | Part A Highest Quarterly Wage | Part B Rate of Compensation | Part C Qualifying Wages | 8 | $1688-1712 | $70 | 3391 | 9 | 1713-1737 | 71 | 3440 | 10 | 1738-1762 | 72 | 3490 | 11 | 1763-1787 | 73 | 3539 | 12 | 1788-1812 | 74 | 3589 | 13 | 1813-1837 | 75 | 3638 | 14 | 1838-1862 | 76 | 3688 | 15 | 1863-1887 | 77 | 3737 | 16 | 1888-1912 | 78 | 3787 | 17 | 1913-1937 | 79 | 3836 | 18 | 1938-1962 | 80 | 3886 | 19 | 1963-1987 | 81 | 3935 | 20 | 1988-2012 | 82 | 3985 | 21 | 2013-2037 | 83 | 4034 | 22 | 2038-2062 | 84 | 4084 | 23 | 2063-2087 | 85 | 4133 | 24 | 2088-2112 | 86 | 4183 | 25 | 2113-2137 | 87 | 4232 | 26 | 2138-2162 | 88 | 4282 | 27 | 2163-2187 | 89 | 4331 | 28 | 2188-2212 | 90 | 4381 | 29 | 2213-2237 | 91 | 4430 | 30 | 2238-2262 | 92 | 4480 | | 1 | 2263-2287 | 93 | 4529 | 2 | 2288-2312 | 94 | 4579 | 3 | 2313-2337 | 95 | 4628 | 4 | 2338-2362 | 96 | 4678 | 5 | 2363-2387 | 97 | 4727 | 6 | 2388-2412 | 98 | 4777 | 7 | 2413-2437 | 99 | 4826 | 8 | 2438-2462 | 100 | 4876 | 9 | 2463-2487 | 101 | 4925 | 10 | 2488-2512 | 102 | 4975 | 11 | 2513-2537 | 103 | 5024 | 12 | 2538-2562 | 104 | 5074 | 13 | 2563-2587 | 105 | 5123 | 14 | 2588-2612 | 106 | 5173 | 15 | 2613-2637 | 107 | 5222 | 16 | 2638-2662 | 108 | 5272 | 17 | 2663-2687 | 109 | 5321 | 18 | 2688-2712 | 110 | 5371 | 19 | 2713-2737 | 111 | 5420 | 20 | 2738-2762 | 112 | 5470 | 21 | 2763-2787 | 113 | 5519 | 22 | 2788-2812 | 114 | 5569 | 23 | 2813-2837 | 115 | 5618 | 24 | 2838-2862 | 116 | 5668 | 25 | 2863-2887 | 117 | 5717 | 26 | 2888-2912 | 118 | 5767 | 27 | 2913-2937 | 119 | 5816 | 28 | 2938-2962 | 120 | 5866 | 29 | 2963-2987 | 121 | 5915 | 30 | 2988-3012 | 122 | 5965 | | 1 | 3013-3037 | 123 | 6014 | 2 | 3038-3062 | 124 | 6064 | 3 | 3063-3087 | 125 | 6113 | 4 | 3088-3112 | 126 | 6163 | 5 | 3113-3137 | 127 | 6212 | 6 | 3138-3162 | 128 | 6262 | 7 | 3163-3187 | 129 | 6311 | 8 | 3188-3212 | 130 | 6361 | 9 | 3213-3237 | 131 | 6410 | 10 | 3238-3262 | 132 | 6460 | 11 | 3263-3287 | 133 | 6509 | 12 | 3288-3312 | 134 | 6559 | 13 | 3313-3337 | 135 | 6608 | 14 | 3338-3362 | 136 | 6658 | 15 | 3363-3387 | 137 | 6707 | 16 | 3388-3412 | 138 | 6757 | 17 | 3413-3437 | 139 | 6806 | 18 | 3438-3462 | 140 | 6856 | 19 | 3463-3487 | 141 | 6905 | 20 | 3488-3512 | 142 | 6955 | 21 | 3513-3537 | 143 | 7004 | 22 | 3538-3562 | 144 | 7054 | 23 | 3563-3587 | 145 | 7103 | 24 | 3588-3612 | 146 | 7153 | 25 | 3613-3637 | 147 | 7202 | 26 | 3638-3662 | 148 | 7252 | 27 | 3663-3687 | 149 | 7301 | 28 | 3688-3712 | 150 | 7351 | 29 | 3713-3737 | 151 | 7400 | 30 | 3738-3762 | 152 | 7450 | | 1 | 3763-3787 | 153 | 7500 | 2 | 3788-3812 | 154 | 7549 | 3 | 3813-3837 | 155 | 7599 | 4 | 3838-3862 | 156 | 7648 | 5 | 3863-3887 | 157 | 7698 | 6 | 3888-3912 | 158 | 7747 | 7 | 3913-3937 | 159 | 7797 | 8 | 3938-3962 | 160 | 7846 | 9 | 3963-3987 | 161 | 7896 | 10 | 3988-4012 | 162 | 7945 | 11 | 4013-4037 | 163 | 7995 | 12 | 4038-4062 | 164 | 8044 | 13 | 4063-4087 | 165 | 8094 | 14 | 4088-4112 | 166 | 8143 | 15 | 4113-4137 | 167 | 8193 | 16 | 4138-4162 | 168 | 8242 | 17 | 4163-4187 | 169 | 8292 | 18 | 4188-4212 | 170 | 8341 | 19 | 4213-4237 | 171 | 8391 | 20 | 4238-4262 | 172 | 8440 | 21 | 4263-4287 | 173 | 8490 | 22 | 4288-4312 | 174 | 8539 | 23 | 4313-4337 | 175 | 8589 | 24 | 4338-4362 | 176 | 8638 | 25 | 4363-4387 | 177 | 8688 | 26 | 4388-4412 | 178 | 8737 | 27 | 4413-4437 | 179 | 8787 | 28 | 4438-4462 | 180 | 8836 | 29 | 4463-4487 | 181 | 8886 | 30 | 4488-4512 | 182 | 8935 | | 1 | 4513-4537 | 183 | 8985 | 2 | 4538-4562 | 184 | 9034 | 3 | 4563-4587 | 185 | 9084 | 4 | 4588-4612 | 186 | 9133 | 5 | 4613-4637 | 187 | 9183 | 6 | 4638-4662 | 188 | 9232 | 7 | 4663-4687 | 189 | 9282 | 8 | 4688-4712 | 190 | 9331 | 9 | 4713-4737 | 191 | 9381 | 10 | 4738-4762 | 192 | 9430 | 11 | 4763-4787 | 193 | 9480 | 12 | 4788-4812 | 194 | 9529 | 13 | 4813-4837 | 195 | 9579 | 14 | 4838-4862 | 196 | 9628 | 15 | 4863-4887 | 197 | 9678 | 16 | 4888-4912 | 198 | 9727 | 17 | 4913-4937 | 199 | 9777 | 18 | 4938-4962 | 200 | 9826 | 19 | 4963-4987 | 201 | 9876 | 20 | 4988-5012 | 202 | 9925 | 21 | 5013-5037 | 203 | 9975 | 22 | 5038-5062 | 204 | 10024 | 23 | 5063-5087 | 205 | 10074 | 24 | 5088-5112 | 206 | 10123 | 25 | 5113-5137 | 207 | 10173 | 26 | 5138-5162 | 208 | 10222 | 27 | 5163-5187 | 209 | 10272 | 28 | 5188-5212 | 210 | 10321 | 29 | 5213-5237 | 211 | 10371 | 30 | 5238-5262 | 212 | 10420 | | 1 | 5263-5287 | 213 | 10470 | 2 | 5288-5312 | 214 | 10519 | 3 | 5313-5337 | 215 | 10569 | 4 | 5338-5362 | 216 | 10618 | 5 | 5363-5387 | 217 | 10668 | 6 | 5388-5412 | 218 | 10717 | 7 | 5413-5437 | 219 | 10767 | 8 | 5438-5462 | 220 | 10816 | 9 | 5463-5487 | 221 | 10866 | 10 | 5488-5512 | 222 | 10915 | 11 | 5513-5537 | 223 | 10965 | 12 | 5538-5562 | 224 | 11014 | 13 | 5563-5587 | 225 | 11064 | 14 | 5588-5612 | 226 | 11113 | 15 | 5613-5637 | 227 | 11163 | 16 | 5638-5662 | 228 | 11212 | 17 | 5663-5687 | 229 | 11262 | 18 | 5688-5712 | 230 | 11311 | 19 | 5713-5737 | 231 | 11361 | 20 | 5738-5762 | 232 | 11410 | 21 | 5763-5787 | 233 | 11460 | 22 | 5788-5812 | 234 | 11509 | 23 | 5813-5837 | 235 | 11559 | 24 | 5838-5862 | 236 | 11608 | 25 | 5863-5887 | 237 | 11658 | 26 | 5888-5912 | 238 | 11707 | 27 | 5913-5937 | 239 | 11757 | 28 | 5938-5962 | 240 | 11806 | 29 | 5963-5987 | 241 | 11856 | 30 | 5988-6012 | 242 | 11905 | | 1 | 6013-6037 | 243 | 11955 | 2 | 6038-6062 | 244 | 12004 | 3 | 6063-6087 | 245 | 12054 | 4 | 6088-6112 | 246 | 12103 | 5 | 6113-6137 | 247 | 12153 | 6 | 6138-6162 | 248 | 12202 | 7 | 6163-6187 | 249 | 12252 | 8 | 6188-6212 | 250 | 12301 | 9 | 6213-6237 | 251 | 12351 | 10 | 6238-6262 | 252 | 12400 | 11 | 6263-6287 | 253 | 12450 | 12 | 6288-6312 | 254 | 12500 | 13 | 6313-6337 | 255 | 12549 | 14 | 6338-6362 | 256 | 12599 | 15 | 6363-6387 | 257 | 12648 | 16 | 6388-6412 | 258 | 12698 | 17 | 6413-6437 | 259 | 12747 | 18 | 6438-6462 | 260 | 12797 | 19 | 6463-6487 | 261 | 12846 | 20 | 6488-6512 | 262 | 12896 | 21 | 6513-6537 | 263 | 12945 | 22 | 6538-6562 | 264 | 12995 | 23 | 6563-6587 | 265 | 13044 | 24 | 6588-6612 | 266 | 13094 | 25 | 6613-6637 | 267 | 13143 | 26 | 6638-6662 | 268 | 13193 | 27 | 6663-6687 | 269 | 13242 | 28 | 6688-6712 | 270 | 13292 | 29 | 6713-6737 | 271 | 13341 | 30 | 6738-6762 | 272 | 13391 | | 1 | 6763-6787 | 273 | 13440 | 2 | 6788-6812 | 274 | 13490 | 3 | 6813-6837 | 275 | 13539 | 4 | 6838-6862 | 276 | 13589 | 5 | 6863-6887 | 277 | 13638 | 6 | 6888-6912 | 278 | 13688 | 7 | 6913-6937 | 279 | 13737 | 8 | 6938-6962 | 280 | 13787 | 9 | 6963-6987 | 281 | 13836 | 10 | 6988-7012 | 282 | 13886 | 11 | 7013-7037 | 283 | 13935 | 12 | 7038-7062 | 284 | 13985 | 13 | 7063-7087 | 285 | 14034 | 14 | 7088-7112 | 286 | 14084 | 15 | 7113-7137 | 287 | 14133 | 16 | 7138-7162 | 288 | 14183 | 17 | 7163-7187 | 289 | 14232 | 18 | 7188-7212 | 290 | 14282 | 19 | 7213-7237 | 291 | 14331 | 20 | 7238-7262 | 292 | 14381 | 21 | 7263-7287 | 293 | 14430 | 22 | 7288-7312 | 294 | 14480 | 23 | 7313-7337 | 295 | 14529 | 24 | 7338-7362 | 296 | 14579 | 25 | 7363-7387 | 297 | 14628 | 26 | 7388-7412 | 298 | 14678 | 27 | 7413-7437 | 299 | 14727 | 28 | 7438-7462 | 300 | 14777 | 29 | 7463-7487 | 301 | 14826 | 30 | 7488-7512 | 302 | 14876 | | 1 | 7513-7537 | 303 | 14925 | 2 | 7538-7562 | 304 | 14975 | 3 | 7563-7587 | 305 | 15024 | 4 | 7588-7612 | 306 | 15074 | 5 | 7613-7637 | 307 | 15123 | 6 | 7638-7662 | 308 | 15173 | 7 | 7663-7687 | 309 | 15222 | 8 | 7688-7712 | 310 | 15272 | 9 | 7713-7737 | 311 | 15321 | 10 | 7738-7762 | 312 | 15371 | 11 | 7763-7787 | 313 | 15420 | 12 | 7788-7812 | 314 | 15470 | 13 | 7813-7837 | 315 | 15519 | 14 | 7838-7862 | 316 | 15569 | 15 | 7863-7887 | 317 | 15618 | 16 | 7888-7912 | 318 | 15668 | 17 | 7913-7937 | 319 | 15717 | 18 | 7938-7962 | 320 | 15767 | 19 | 7963-7987 | 321 | 15816 | 20 | 7988-8012 | 322 | 15866 | 21 | 8013-8037 | 323 | 15915 | 22 | 8038-8062 | 324 | 15965 | 23 | 8063-8087 | 325 | 16014 | 24 | 8088-8112 | 326 | 16064 | 25 | 8113-8137 | 327 | 16113 | 26 | 8138-8162 | 328 | 16163 | 27 | 8163-8187 | 329 | 16212 | 28 | 8188-8212 | 330 | 16262 | 29 | 8213-8237 | 331 | 16311 | 30 | 8238-8262 | 332 | 16361 | | 1 | 8263-8287 | 333 | 16410 | 2 | 8288-8312 | 334 | 16460 | 3 | 8313-8337 | 335 | 16509 | 4 | 8338-8362 | 336 | 16559 | 5 | 8363-8387 | 337 | 16608 | 6 | 8388-8412 | 338 | 16658 | 7 | 8413-8437 | 339 | 16707 | 8 | 8438-8462 | 340 | 16757 | 9 | 8463-8487 | 341 | 16806 | 10 | 8488-8512 | 342 | 16856 | 11 | 8513-8537 | 343 | 16905 | 12 | 8538-8562 | 344 | 16955 | 13 | 8563-8587 | 345 | 17004 | 14 | 8588-8612 | 346 | 17054 | 15 | 8613-8637 | 347 | 17103 | 16 | 8638-8662 | 348 | 17153 | 17 | 8663-8687 | 349 | 17202 | 18 | 8688-8712 | 350 | 17252 | 19 | 8713-8737 | 351 | 17301 | 20 | 8738-8762 | 352 | 17351 | 21 | 8763-8787 | 353 | 17400 | 22 | 8788-8812 | 354 | 17450 | 23 | 8813-8837 | 355 | 17500 | 24 | 8838-8862 | 356 | 17549 | 25 | 8863-8887 | 357 | 17599 | 26 | 8888-8912 | 358 | 17648 | 27 | 8913-8937 | 359 | 17698 | 28 | 8938-8962 | 360 | 17747 | 29 | 8963-8987 | 361 | 17797 | 30 | 8988-9012 | 362 | 17846 | | 1 | 9013-9037 | 363 | 17896 | 2 | 9038-9062 | 364 | 17945 | 3 | 9063-9087 | 365 | 17995 | 4 | 9088-9112 | 366 | 18044 | 5 | 9113-9137 | 367 | 18094 | 6 | 9138-9162 | 368 | 18143 | 7 | 9163-9187 | 369 | 18193 | 8 | 9188-9212 | 370 | 18242 | 9 | 9213-9237 | 371 | 18292 | 10 | 9238-9262 | 372 | 18341 | 11 | 9263-9287 | 373 | 18391 | 12 | 9288-9312 | 374 | 18440 | 13 | 9313-9337 | 375 | 18490 | 14 | 9338-9362 | 376 | 18539 | 15 | 9363-9387 | 377 | 18589 | 16 | 9388-9412 | 378 | 18638 | 17 | 9413-9437 | 379 | 18688 | 18 | 9438-9462 | 380 | 18737 | 19 | 9463-9487 | 381 | 18787 | 20 | 9488-9512 | 382 | 18836 | 21 | 9513-9537 | 383 | 18886 | 22 | 9538-9562 | 384 | 18935 | 23 | 9563-9587 | 385 | 18985 | 24 | 9588-9612 | 386 | 19034 | 25 | 9613-9637 | 387 | 19084 | 26 | 9638-9662 | 388 | 19133 | 27 | 9663-9687 | 389 | 19183 | 28 | 9688-9712 | 390 | 19232 | 29 | 9713-9737 | 391 | 19282 | 30 | 9738-9762 | 392 | 19331 | | 1 | 9763-9787 | 393 | 19381 | 2 | 9788-9812 | 394 | 19430 | 3 | 9813-9837 | 395 | 19480 | 4 | 9838-9862 | 396 | 19529 | 5 | 9863-9887 | 397 | 19579 | 6 | 9888-9912 | 398 | 19628 | 7 | 9913-9937 | 399 | 19678 | 8 | 9938-9962 | 400 | 19727 | 9 | 9963-9987 | 401 | 19777 | 10 | 9988-10012 | 402 | 19826 | 11 | 10013-10037 | 403 | 19876 | 12 | 10038-10062 | 404 | 19925 | 13 | 10063-10087 | 405 | 19975 | 14 | 10088-10112 | 406 | 20024 | 15 | 10113-10137 | 407 | 20074 | 16 | 10138-10162 | 408 | 20123 | 17 | 10163-10187 | 409 | 20173 | 18 | 10188-10212 | 410 | 20222 | 19 | 10213-10237 | 411 | 20272 | 20 | 10238-10262 | 412 | 20321 | 21 | 10263-10287 | 413 | 20371 | 22 | 10288-10312 | 414 | 20420 | 23 | 10313-10337 | 415 | 20470 | 24 | 10338-10362 | 416 | 20519 | 25 | 10363-10387 | 417 | 20569 | 26 | 10388-10412 | 418 | 20618 | 27 | 10413-10437 | 419 | 20668 | 28 | 10438-10462 | 420 | 20717 | 29 | 10463-10487 | 421 | 20767 | 30 | 10488-10512 | 422 | 20816 | | 1 | 10513-10537 | 423 | 20866 | 2 | 10538-10562 | 424 | 20915 | 3 | 10563-10587 | 425 | 20965 | 4 | 10588-10612 | 426 | 21014 | 5 | 10613-10637 | 427 | 21064 | 6 | 10638-10662 | 428 | 21113 | 7 | 10663-10687 | 429 | 21163 | 8 | 10688-10712 | 430 | 21212 | 9 | 10713-10737 | 431 | 21262 | 10 | 10738-10762 | 432 | 21311 | 11 | 10763-10787 | 433 | 21361 | 12 | 10788-10812 | 434 | 21410 | 13 | 10813-10837 | 435 | 21460 | 14 | 10838-10862 | 436 | 21509 | 15 | 10863-10887 | 437 | 21559 | 16 | 10888-10912 | 438 | 21608 | 17 | 10913-10937 | 439 | 21658 | 18 | 10938-10962 | 440 | 21707 | 19 | 10963-10987 | 441 | 21757 | 20 | 10988-11012 | 442 | 21806 | 21 | 11013-11037 | 443 | 21856 | 22 | 11038-11062 | 444 | 21905 | 23 | 11063-11087 | 445 | 21955 | 24 | 11088-11112 | 446 | 22004 | 25 | 11113-11137 | 447 | 22054 | 26 | 11138-11162 | 448 | 22103 | 27 | 11163-11187 | 449 | 22153 | 28 | 11188-11212 | 450 | 22202 | 29 | 11213-11237 | 451 | 22252 | 30 | 11238-11262 | 452 | 22301 | | 1 | 11263-11287 | 453 | 22351 | 2 | 11288-11312 | 454 | 22400 | 3 | 11313-11337 | 455 | 22450 | 4 | 11338-11362 | 456 | 22500 | 5 | 11363-11387 | 457 | 22549 | 6 | 11388-11412 | 458 | 22599 | 7 | 11413-11437 | 459 | 22648 | 8 | 11438-11462 | 460 | 22698 | 9 | 11463-11487 | 461 | 22747 | 10 | 11488-11512 | 462 | 22797 | 11 | 11513-11537 | 463 | 22846 | 12 | 11538-11562 | 464 | 22896 | 13 | 11563-11587 | 465 | 22945 | 14 | 11588-11612 | 466 | 22995 | 15 | 11613-11637 | 467 | 23044 | 16 | 11638-11662 | 468 | 23094 | 17 | 11663-11687 | 469 | 23143 | 18 | 11688-11712 | 470 | 23193 | 19 | 11713-11737 | 471 | 23242 | 20 | 11738-11762 | 472 | 23292 | 21 | 11763-11787 | 473 | 23341 | 22 | 11788-11812 | 474 | 23391 | 23 | 11813-11837 | 475 | 23440 | 24 | 11838-11862 | 476 | 23490 | 25 | 11863-11887 | 477 | 23539 | 26 | 11888-11912 | 478 | 23589 | 27 | 11913-11937 | 479 | 23638 | 28 | 11938-11962 | 480 | 23688 | 29 | 11963-11987 | 481 | 23737 | 30 | 11988-12012 | 482 | 23787 | | 1 | 12013-12037 | 483 | 23836 | 2 | 12038-12062 | 484 | 23886 | 3 | 12063-12087 | 485 | 23935 | 4 | 12088-12112 | 486 | 23985 | 5 | 12113-12137 | 487 | 24034 | 6 | 12138-12162 | 488 | 24084 | 7 | 12163-12187 | 489 | 24133 | 8 | 12188-12212 | 490 | 24183 | 9 | 12213-12237 | 491 | 24232 | 10 | 12238-12262 | 492 | 24282 | 11 | 12263-12287 | 493 | 24331 | 12 | 12288-12312 | 494 | 24381 | 13 | 12313-12337 | 495 | 24430 | 14 | 12338-12362 | 496 | 24480 | 15 | 12363-12387 | 497 | 24529 | 16 | 12388-12412 | 498 | 24579 | 17 | 12413-12437 | 499 | 24628 | 18 | 12438-12462 | 500 | 24678 | 19 | 12463-12487 | 501 | 24727 | 20 | 12488-12512 | 502 | 24777 | 21 | 12513-12537 | 503 | 24826 | 22 | 12538-12562 | 504 | 24876 | 23 | 12563-12587 | 505 | 24925 | 24 | 12588-12612 | 506 | 24975 | 25 | 12613-12637 | 507 | 25024 | 26 | 12638-12662 | 508 | 25074 | 27 | 12663-12687 | 509 | 25123 | 28 | 12688-12712 | 510 | 25173 | 29 | 12713-12737 | 511 | 25222 | 30 | 12738-12762 | 512 | 25272 | | 1 | 12763-12787 | 513 | 25321 | 2 | 12788-12812 | 514 | 25371 | 3 | 12813-12837 | 515 | 25420 | 4 | 12838-12862 | 516 | 25470 | 5 | 12863-12887 | 517 | 25519 | 6 | 12888-12912 | 518 | 25569 | 7 | 12913-12937 | 519 | 25618 | 8 | 12938-12962 | 520 | 25668 | 9 | 12963-12987 | 521 | 25717 | 10 | 12988-13012 | 522 | 25767 | 11 | 13013-13037 | 523 | 25816 | 12 | 13038-13062 | 524 | 25866 | 13 | 13063-13087 | 525 | 25915 | 14 | 13088-13112 | 526 | 25965 | 15 | 13113-13137 | 527 | 26014 | 16 | 13138-13162 | 528 | 26064 | 17 | 13163-13187 | 529 | 26113 | 18 | 13188-13212 | 530 | 26163 | 19 | 13213-13237 | 531 | 26212 | 20 | 13238-13262 | 532 | 26262 | 21 | 13263-13287 | 533 | 26311 | 22 | 13288-13312 | 534 | 26361 | 23 | 13313-13337 | 535 | 26410 | 24 | 13338-13362 | 536 | 26460 | 25 | 13363-13387 | 537 | 26509 | 26 | 13388-13412 | 538 | 26559 | 27 | 13413-13437 | 539 | 26608 | 28 | 13438-13462 | 540 | 26658 | 29 | 13463-13487 | 541 | 26707 | 30 | 13488-13512 | 542 | 26757 | | 1 | 13513-13537 | 543 | 26806 | 2 | 13538-13562 | 544 | 26856 | 3 | 13563-13587 | 545 | 26905 | 4 | 13588-13612 | 546 | 26955 | 5 | 13613-13637 | 547 | 27004 | 6 | 13638-13662 | 548 | 27054 | 7 | 13663-13687 | 549 | 27103 | 8 | 13688-13712 | 550 | 27153 | 9 | 13713-13737 | 551 | 27202 | 10 | 13738-13762 | 552 | 27252 | 11 | 13763-13787 | 553 | 27301 | 12 | 13788-13812 | 554 | 27351 | 13 | 13813-13837 | 555 | 27400 | 14 | 13838-13862 | 556 | 27450 | 15 | 13863-13887 | 557 | 27500 | 16 | 13888-13912 | 558 | 27549 | 17 | 13913-13937 | 559 | 27599 | 18 | 13938-13962 | 560 | 27648 | 19 | 13963-13987 | 561 | 27698 | 20 | 13988-14012 | 562 | 27747 | 21 | 14013-14037 | 563 | 27797 | 22 | 14038-14062 | 564 | 27846 | 23 | 14063-14087 | 565 | 27896 | 24 | 14088-14112 | 566 | 27945 | 25 | 14113-14137 | 567 | 27995 | 26 | 14138-14162 | 568 | 28044 | 27 | 14163-14187 | 569 | 28094 | 28 | 14188-14212 | 570 | 28143 | 29 | 14213-14237 | 571 | 28193 | 30 | 14238-14262 | 572 | 28242 | | 1 2 | 14263 or more | 573 | Amount required under section 401(a)(2) |
|
3 | (2) (i) The Table Specified for the Determination of Rate |
4 | and Amount of Benefits shall be extended or contracted annually, |
5 | automatically by regulations promulgated by the secretary. The |
6 | table shall be extended or contracted in accordance with the |
7 | following [procedure: for calendar year one thousand nine |
8 | hundred seventy-two and for all subsequent calendar years, to a |
9 | point where the maximum weekly benefit rate shall equal sixty- |
10 | six and two-thirds per centum of the average weekly wage for the |
11 | thirty-six-month period ending June 30 preceding each calendar |
12 | year. If the maximum weekly benefit rate is not a multiple of |
13 | one dollar ($1), it shall be rounded to the next lower multiple |
14 | of one dollar ($1): Provided, however, That effective with |
15 | benefit years beginning the first Sunday at least thirty days |
16 | after the effective date of this amendatory act, the per centum |
17 | stated in this paragraph for establishing the maximum weekly |
18 | benefit rate shall be sixty-two and two-thirds per centum for |
19 | the remainder of calendar year one thousand nine hundred |
20 | seventy-four, sixty-four and two-thirds per centum for the |
21 | calendar year one thousand nine hundred seventy-five, and sixty- |
22 | six and two-thirds per centum for the calendar year one thousand |
23 | nine hundred seventy-six and for all subsequent calendar |
24 | years.]: |
25 | (A) The table shall be extended or contracted to a point |
26 | where the maximum weekly benefit rate shall equal sixty-six and |
27 | two-thirds per centum (66 2/3%) of the average weekly wage for |
28 | the thirty-six-month period ending June 30 preceding each |
29 | calendar year. If the maximum weekly benefit rate is not a |
30 | multiple of one dollar ($1), it shall be rounded to the next |
|
1 | lower multiple of one dollar ($1). |
2 | (B) When it is necessary to extend the table, it shall be |
3 | done in accordance with the following procedure: |
4 | (I) The words "or more" shall be deleted from the last line |
5 | under Part A, and an amount twenty-four dollars ($24) greater |
6 | than the first entry in that line shall be substituted therefor. |
7 | The words "amount required under section 401(a)(2)" shall be |
8 | deleted from the last line under Part C. |
9 | (II) Part A shall be extended as much as necessary by adding |
10 | twenty-five dollars ($25) to each amount of the preceding line. |
11 | At the point where the entry in Part B equals sixty-six and two- |
12 | thirds per centum (66 2/3%) of the average weekly wage, the |
13 | first entry in Part A shall consist of an amount twenty-five |
14 | dollars ($25) greater than the smaller amount in the preceding |
15 | line, and the words "or more" shall be added. |
16 | (III) Part B shall be extended in increments of one dollar |
17 | ($1) until that point is reached where the amount is equal to |
18 | sixty-six and two-thirds per centum (66 2/3%) of the average |
19 | weekly wage. |
20 | (IV) Part C shall be extended to the point where, under Part |
21 | B, the amount is equal to sixty-six and two-thirds per centum |
22 | (66 2/3%) of the average weekly wage. |
23 | (a) The amount on each line in Part C other than the last |
24 | line shall be derived from the first entry on the same line in |
25 | Part A, in accordance with the following formula: |
26 | (First entry in Part A plus twenty-four dollars ($24)) x 100 |
27 | divided by fifty and one-half (50.5) |
28 | If the amount determined by this formula is not an even |
29 | multiple of one dollar ($1) it shall be rounded to the next |
30 | higher multiple of one dollar ($1). |
|
1 | (b) The last line in Part C shall contain the words "amount |
2 | required under section 401(a)(2)." |
3 | (C) When it is necessary to contract the table, it shall be |
4 | done by deleting all lines following that in which the amount in |
5 | Part B is sixty-six and two-thirds per centum (66 2/3%) of the |
6 | average weekly wage, substituting the words "or more" for the |
7 | higher amount under Part A on that line and substituting the |
8 | words "amount required under section 401(a)(2)" for the amount |
9 | under Part C on that line. |
10 | (D) The Table Specified for the Determination of Rate and |
11 | Amount of Benefits as so extended or contracted shall be |
12 | effective only for those claimants whose benefit years begin on |
13 | or after the first day of January of such calendar year. |
14 | (ii) For the purpose of determining the maximum weekly |
15 | benefit rate, the Pennsylvania average weekly wage in covered |
16 | employment shall be computed on the basis of the average annual |
17 | total wages reported (irrespective of the limit on the amount of |
18 | wages subject to contributions) for the thirty-six-month period |
19 | ending June 30 (determined by dividing the total wages reported |
20 | for the thirty-six-month period by three) and this amount shall |
21 | be divided by the average monthly number of covered workers |
22 | (determined by dividing the total covered employment reported |
23 | for the same thirty-six-month period by thirty-six) to determine |
24 | the average annual wage. The average annual wage thus obtained |
25 | shall be divided by fifty-two and the average weekly wage thus |
26 | determined rounded to the nearest cent. |
27 | [(iii) Notwithstanding the provisions of subclause (i), for |
28 | the calendar year 2012, the maximum weekly benefit rate shall be |
29 | frozen at the rate calculated for calendar year 2011. |
30 | Thereafter, the maximum weekly benefit rate established: |
|
1 | (A) For calendar year 2013, shall be no greater than a one |
2 | per centum (1%) increase above the calendar year 2012 rate. |
3 | (B) For calendar year 2014, shall be no greater than a one |
4 | and one-tenth per centum (1.1%) increase above the calendar year |
5 | 2013 rate. |
6 | (C) For calendar year 2015, shall be no greater than a one |
7 | and two-tenths per centum (1.2%) increase above the calendar |
8 | year 2014 rate. |
9 | (D) For calendar year 2016, shall be no greater than a one |
10 | and three-tenths per centum (1.3%) increase above the calendar |
11 | year 2015 rate. |
12 | (E) For calendar year 2017, shall be no greater than one and |
13 | four-tenths per centum (1.4%) increase above the calendar year |
14 | 2016 rate. |
15 | (F) For calendar year 2018, shall be no greater increase |
16 | than one and five-tenths per centum (1.5%) increase above the |
17 | calendar year 2017 rate. |
18 | The limitations instituted for calendar years 2013 through 2018 |
19 | shall expire on the earlier to occur of December 31, 2018, or |
20 | the last day of the calendar year in which the unemployment |
21 | Compensation trust fund does not have an outstanding solvency- |
22 | based debt to the United States government. |
23 | (iv) If the change implemented by the freeze in calendar |
24 | year 2012 is determined by the department, in an official notice |
25 | to the General Assembly, to result in the loss of funds under |
26 | the American Recovery and Reinvestment Act of 2009 (Public Law |
27 | 111-5, 123 Stat. 115), the schedule under subclause (iii) shall |
28 | occur one year later and the expiration of the limitations set |
29 | forth in subclause (iii) shall occur one year later.] |
30 | (iii) Notwithstanding subclause (i), if the maximum weekly |
|
1 | benefit rate determined under subclause (i) is greater than five |
2 | hundred seventy-three dollars ($573) the maximum weekly benefit |
3 | rate shall be subject to the following limitations: |
4 | (A) For calendar years 2013 through 2019 the maximum weekly |
5 | benefit rate shall be five hundred seventy-three dollars ($573). |
6 | (B) For each calendar year 2020 through 2023 the maximum |
7 | weekly benefit rate may increase from year to year by an amount |
8 | that is no more than eight per centum (8%) of the maximum weekly |
9 | benefit rate for the preceding year. |
10 | (C) If the maximum weekly benefit rate determined under this |
11 | subclause is not an even multiple of one dollar ($1), it shall |
12 | be rounded to the next lower multiple of one dollar ($1). |
13 | * * * |
14 | Section 12. Section 601(a) of the act, amended July 21, 1983 |
15 | (P.L.68, No.30), is amended to read: |
16 | Section 601. Unemployment Compensation Fund.--(a) There is |
17 | hereby created a special fund separate and apart from all public |
18 | moneys or funds of this Commonwealth to be known as the |
19 | Unemployment Compensation Fund. All contributions paid by |
20 | employers and employes, together with penalties and interest |
21 | thereon, received or collected by the department from employers |
22 | under the provisions of this act, except contributions which are |
23 | to be paid into the Reemployment Fund as provided in section |
24 | 301.4(e), such penalties and interest which are to be paid into |
25 | the Special Administration Fund as provided in section 601.1 and |
26 | taxes collected under section 301.6 of this act which are to be |
27 | paid into the [Interest] Debt Service Fund as provided in |
28 | section 601.2, shall be paid into the Unemployment Compensation |
29 | Fund, and shall be credited by the department to a ledger |
30 | account to be known as the Employers' Contribution Account. |
|
1 | [Interest] Contributions which are to be paid into the |
2 | Reemployment Fund as provided in section 301.4(e), interest and |
3 | penalties which are to be credited to the Special Administration |
4 | Fund and taxes collected under section 301.6 may be temporarily |
5 | held in the Employers' Contribution Account solely for clearance |
6 | purposes prior to transfer to the Reemployment Fund, the Special |
7 | Administration Fund or [Interest] the Debt Service Fund and |
8 | while so held in the Employers' Contribution Account shall not |
9 | be deemed a part of the Unemployment Compensation Fund. All |
10 | moneys from time to time received and credited to the Employers' |
11 | Contribution Account (exclusive of refunds made under section |
12 | 311, contributions transferred to the Reemployment Fund pursuant |
13 | to section 301.4(e) and interest and penalties transferred as |
14 | herein provided to the Special Administration Fund and taxes |
15 | transferred to the [Interest] Debt Service Fund) shall be paid |
16 | promptly by the department into the Unemployment Compensation |
17 | Fund, except as otherwise provided in section 605 of this act. |
18 | All moneys credited to this Commonwealth's account in the |
19 | Unemployment Compensation Fund pursuant to section 903 of the |
20 | Federal Social Security Act (42 U.S.C. § 1103) shall be included |
21 | in the Unemployment Compensation Fund. |
22 | * * * |
23 | Section 13. Section 601.2 of the act, amended July 1, 1989 |
24 | (P.L.107, No.22), is amended to read: |
25 | Section 601.2. [Interest] Debt Service Fund.--(a) There is |
26 | hereby established a separate account in the State Treasury, to |
27 | be known as the [Interest] Debt Service Fund. All taxes |
28 | collected under section 301.6 of this act shall be paid into the |
29 | [Interest] Debt Service Fund. The moneys in this fund shall be |
30 | used in the following priority order and such funds received are |
|
1 | hereby appropriated for all of the following purposes: |
2 | (1) [For transfer to the General Fund for repayment of loans |
3 | pursuant to subsection (c) or for transfer to the General Fund |
4 | pursuant to subsections (f) and (g).] For payment of bond |
5 | obligations and bond administrative expenses; for replenishment |
6 | of bond reserves; for maintenance of debt service reserves in an |
7 | amount the department, with approval by the Office of the |
8 | Budget, determines necessary to maintain an adequate debt |
9 | service coverage ratio; and for early, optional, mandatory or |
10 | other refundings, redemptions or purchases of outstanding bonds |
11 | under Article XIV of this act. |
12 | (2) For the payment of annual interest obligations assessed |
13 | under Title XII of the Social Security Act. |
14 | (3) [Repayment] For repayment of outstanding interest- |
15 | bearing advances received under Title XII of the Social Security |
16 | Act. |
17 | [(4) Unemployment compensation payments under this act. |
18 | (b) Whenever the Governor shall ascertain that the cash |
19 | balance and current estimated receipts of the Interest Fund |
20 | shall be insufficient at any time during any State fiscal year |
21 | to meet promptly the expenses of the Commonwealth from such |
22 | fund, and the fund will have adequate funds available to meet |
23 | such expenses and other anticipated expenses prior to the |
24 | completion of the fiscal year, the State Treasurer is hereby |
25 | authorized and directed, from time to time during such State |
26 | fiscal year, to transfer from the General Fund to the Interest |
27 | Fund such sums as the Governor directs. Any sums so transferred |
28 | shall be available only for the purposes for which the fund to |
29 | which they are transferred is appropriated by law. Such |
30 | transfers shall be made hereunder upon warrant of the State |
|
1 | Treasurer upon requisition of the Governor. |
2 | (c) In order to reimburse the General Fund for moneys |
3 | transferred from such fund under subsection (b), there shall be |
4 | transferred moneys to such fund from the Interest Fund in such |
5 | amounts and times as the Governor shall direct, but in no event |
6 | later than thirty (30) days after the end of such State fiscal |
7 | year. Such retransfers shall be made upon warrant of the State |
8 | Treasurer upon requisition of the Governor. |
9 | (d) Any amount of moneys remaining in this fund at the end |
10 | of the calendar year after the interest obligations, for the |
11 | calendar year, under Title XII of the Social Security Act have |
12 | been met may be used as a voluntary repayment as prescribed by |
13 | section 1202(b)(6)(A) of the Social Security Act, to reduce the |
14 | balance of any outstanding interest-bearing advances received |
15 | under Title XII of the Social Security Act.] |
16 | (4) For transfer to the Unemployment Compensation Fund |
17 | pursuant to subsection (b), for payment of compensation to |
18 | individuals. |
19 | [(e) Except as may be provided in subsections (f) and (g), |
20 | any] (b) Any amount of moneys remaining in this fund at the end |
21 | of [the] a calendar year [in which the outstanding balance of |
22 | interest-bearing advance under Title XII of the Social Security |
23 | Act is zero] shall be transferred to the Unemployment |
24 | Compensation Fund and credited to the Employers' Contribution |
25 | Account as specified in section 601[. |
26 | (f) Subsequent to the repayment of all indebtedness as |
27 | described in this section, the sum of forty-one million dollars |
28 | ($41,000,000) is hereby transferred from the Interest Fund to |
29 | the General Fund. Moneys remaining in the Interest Fund after |
30 | this transfer shall be transferred to the Unemployment |
|
1 | Compensation Fund as provided in subsection (e). |
2 | (g) The sum of eleven million seven hundred thousand dollars |
3 | ($11,700,000) is hereby transferred from the Interest Fund to |
4 | the General Fund. Moneys remaining in the Interest Fund after |
5 | this transfer shall be transferred to the Unemployment |
6 | Compensation Fund as provided in subsection (e).] if the |
7 | following requirements are met: |
8 | (1) the balance of interest-bearing advances under Title XII |
9 | of the Social Security Act is zero at the end of that year; |
10 | (2) no interest on advances shall be due in the following |
11 | year; and |
12 | (3) there are no outstanding bond obligations and bond |
13 | administration expenses under Article XIV of this act and no |
14 | such obligations and expenses will be due in the following year. |
15 | (c) Investment.--Pending application for the purposes |
16 | authorized, moneys held or deposited by the State Treasurer in |
17 | the Debt Service Fund may be invested or reinvested as are other |
18 | funds in the custody of the State Treasurer in the manner |
19 | provided by law. All earnings received from the investment or |
20 | deposit of moneys shall be paid into the State Treasury to the |
21 | credit of the Debt Service Fund. |
22 | Section 14. The act is amended by adding a section to read: |
23 | Section 601.5. Reemployment Fund.--(a) There is hereby |
24 | established a restricted account in the State Treasury to be |
25 | known as the Reemployment Fund. |
26 | (b) Moneys in the Reemployment Fund shall consist of |
27 | contributions deposited into the fund pursuant to section |
28 | 301.4(e). |
29 | (c) Moneys in the Reemployment Fund are hereby appropriated, |
30 | upon approval of the Governor, to the department for the |
|
1 | following purposes: |
2 | (1) Programs and services to assist individuals to become |
3 | employed or improve their employment, including, without |
4 | limitation, job search and placement services, educational |
5 | enhancement, job training and job readiness and workplace skills |
6 | training. |
7 | (2) Research and studies to improve the department's ability |
8 | to provide employment services, including, without limitation, |
9 | research and studies to determine the composition of the work |
10 | force, demand occupations and skills, future work force needs, |
11 | labor market and business trends, the levels, duration and |
12 | stability of employment and the effectiveness of employment |
13 | services. |
14 | (3) Improvements to the department's information technology |
15 | infrastructure that will enhance the department's ability to |
16 | provide employment services, including, without limitation, |
17 | improvements that will better the department's ability to |
18 | determine worker characteristics and work force characteristics |
19 | and needs, acquire and distribute information about job |
20 | opportunities and match job seekers with job openings. |
21 | (4) Costs of administering activities under this section and |
22 | the cost of collecting the contributions deposited into the |
23 | Reemployment Fund pursuant to section 301.4(e). |
24 | (d) The department may make funds available to governmental |
25 | and private sector organizations to perform activities |
26 | authorized under this section. Such organizations shall be |
27 | selected based on a competitive application process as |
28 | determined by the department. |
29 | (e) At the end of each calendar year the department shall |
30 | determine the amount of contributions deposited into the |
|
1 | Reemployment Fund during that year pursuant to section 301.4(e). |
2 | If any amount of the contributions deposited in the Reemployment |
3 | Fund during a calendar year are not expended or obligated for |
4 | expenditure by June 30 of the following year, that amount shall |
5 | be transferred to the Unemployment Compensation Fund under |
6 | section 601 of this act. |
7 | (f) Moneys in the fund shall be continuously available for |
8 | expenditure in accordance with the provisions of this section |
9 | and shall not lapse at any time nor be transferred to any other |
10 | fund except as provided in subsection (e). |
11 | (g) No later than June 30 of each calendar year the |
12 | department shall provide a report to the Governor and the |
13 | General Assembly regarding the activities under this section |
14 | during the prior calendar year and an accounting for the |
15 | contributions deposited into the Reemployment Fund, and the |
16 | expenditures from the Reemployment Fund, during the prior |
17 | calendar year. |
18 | Section 15. Section 603 of the act, amended June 15, 2005 |
19 | (P.L.8, No.5), is amended to read: |
20 | Section 603. State Treasurer as Custodian.--The State |
21 | Treasurer shall be the custodian of the Unemployment |
22 | Compensation Fund, the Administration Fund, the Special |
23 | Administration Fund, the [Interest] Debt Service Fund [and], the |
24 | Job Training Fund and the Reemployment Fund. He shall give a |
25 | bond, or bonds, with corporate sureties, conditioned upon the |
26 | faithful performance of his duties as custodian of such funds in |
27 | such amount or amounts as shall be determined and fixed by the |
28 | Executive Board of this Commonwealth. Premiums for such bond or |
29 | bonds shall be paid by the department out of the moneys in the |
30 | Administration Fund. All moneys belonging to such funds |
|
1 | (exclusive of moneys on deposit in the Unemployment Trust Fund |
2 | as provided in section 601) shall be deposited by the State |
3 | Treasurer in any banks or public depositories in which general |
4 | funds of the Commonwealth may be deposited, but no public |
5 | deposit insurance charge or premium shall be paid out of moneys |
6 | in the Unemployment Compensation Fund. Any law to the contrary |
7 | notwithstanding, all payments from such funds shall be made |
8 | under such systems of requisitioning and accounting as the |
9 | Governor, the State Treasurer, and Secretary shall determine. |
10 | Section 16. Section 804(a) of the act, amended October 19, |
11 | 1988 (P.L.818, No.109), is amended to read: |
12 | Section 804. Recovery and Recoupment of Compensation.--(a) |
13 | Any person who by reason of his fault has received any sum as |
14 | compensation under this act to which he was not entitled, shall |
15 | be liable to repay to the Unemployment Compensation Fund to the |
16 | credit of the Compensation Account a sum equal to the amount so |
17 | received by him and interest at the rate determined by the |
18 | Secretary of Revenue as provided by section 806 of the act of |
19 | April 9, 1929 (P.L.343, No.176), known as "The Fiscal Code," per |
20 | month or fraction of a month from fifteen (15) days after the |
21 | Notice of Overpayment was issued until paid. Such sum shall be |
22 | collectible (1) in the manner provided in section 308.1 or |
23 | section 309 of this act, for the collection of past due |
24 | contributions, or (2) by deduction from any future compensation |
25 | payable to the claimant under this act: Provided, That interest |
26 | assessed under this section cannot be recouped by deduction from |
27 | any future compensation payable to the claimant under this act: |
28 | Provided further, That no administrative or legal proceedings |
29 | for the collection of such sum shall be instituted after the |
30 | expiration of [six] ten years following the end of the benefit |
|
1 | year with respect to which such sum was paid. |
2 | * * * |
3 | Section 17. The act is amended by adding articles to read: |
4 | ARTICLE XIV |
5 | UNEMPLOYMENT COMPENSATION BONDS |
6 | Section 1401. Definitions. |
7 | The following words and phrases, when used in this article, |
8 | shall have the meanings given to them in this section unless the |
9 | context clearly indicates otherwise: |
10 | "Authority." The Pennsylvania Economic Development Financing |
11 | Authority. |
12 | "Bond." Any type of revenue obligation, including a bond or |
13 | series of bonds, note, certificate or other instrument issued by |
14 | the authority for the benefit of the department under this |
15 | article. |
16 | "Bond administrative expenses." Expenses incurred to |
17 | administer bonds as provided under the act of August 23, 1967 |
18 | (P.L.251, No.102), known as the Economic Development Financing |
19 | Law, or as otherwise necessary to ensure compliance with |
20 | applicable Federal or State law. |
21 | "Bond obligations." The principal of a bond and any premium |
22 | and interest payable on a bond, together with any amount owed |
23 | under a related credit agreement or a related resolution of the |
24 | financing authority authorizing a bond. |
25 | "Credit agreement." A loan agreement, a revolving credit |
26 | agreement, an agreement establishing a line of credit, a letter |
27 | of credit or another agreement that enhances the marketability, |
28 | security or creditworthiness of a bond. |
29 | "Debt Service Fund." The fund established under section |
30 | 601.2. |
|
1 | "Federal advances." Loans by the Federal Government to the |
2 | Commonwealth for the payment of compensation under Title XII of |
3 | the Social Security Act (58 Stat. 790, 42 U.S.C. § 1321 et seq.) |
4 | or any similar Federal law. |
5 | "Financing Law." The act of August 23, 1967 (P.L.251, |
6 | No.102), known as the Economic Development Financing Law. |
7 | Section 1402. Bond issuance. |
8 | (a) Declaration of policy.--The General Assembly finds and |
9 | declares that funding the payment of compensation or the |
10 | repayment of previous Federal advances, including interest, |
11 | through the authority, is in the best interest of the |
12 | Commonwealth. |
13 | (b) Authority.--Notwithstanding any other law, the following |
14 | shall apply: |
15 | (1) The department may be a project applicant under the |
16 | Financing Law and may apply to the authority for the funding |
17 | of compensation or repayment of Federal advances and interest |
18 | due on them. |
19 | (2) The funding of compensation or repayment of Federal |
20 | advances and interest due on them shall constitute a project |
21 | for purposes of the Financing Law. |
22 | (3) The authority may issue bonds under the Financing |
23 | Law, consistent with this article, to finance a project |
24 | consisting of the funding of compensation or repayment of |
25 | Federal advances and interest due on them or refunding or |
26 | redeeming of prior bonds. |
27 | (4) Participation of an industrial and commercial |
28 | development authority is not required to finance the payment |
29 | of compensation or repayment of Federal advances and interest |
30 | due on them. |
|
1 | (c) Debt or liability.-- |
2 | (1) Bonds issued under this article shall not be a debt |
3 | or liability of the Commonwealth and shall not create or |
4 | constitute any indebtedness, liability or obligation of the |
5 | Commonwealth. |
6 | (2) Bond obligations and bond administrative expenses |
7 | shall be payable solely from revenues or funds pledged or |
8 | available for their repayment as authorized in this article. |
9 | This paragraph includes the proceeds of any issuance of |
10 | bonds. |
11 | (3) Each bond must contain on its face a statement that: |
12 | (i) the authority is obligated to pay the principal |
13 | of the bond or the interest on the bond only from funds |
14 | made available under this article; |
15 | (ii) neither the Commonwealth nor a political |
16 | subdivision is obligated to pay the principal or |
17 | interest; and |
18 | (iii) the full faith and credit of the Commonwealth |
19 | is not pledged to the payment of the principal of or the |
20 | interest on the bonds. |
21 | Section 1403. Criteria for bond issuance. |
22 | (a) Determination.--If the department reasonably expects |
23 | that the issuance of bonds to obtain funds to pay compensation |
24 | or to repay Federal advances, including interest, would result |
25 | in a savings to employers in this Commonwealth, as an |
26 | alternative to borrowing by means of Federal advances or |
27 | repayment of the Federal advances and interest by other means, |
28 | the department, with approval by the Office of the Budget, may |
29 | apply to the authority to issue bonds for its benefit under |
30 | section 1402(b). |
|
1 | (b) Terms.-- |
2 | (1) The department, with the approval of the Office of |
3 | the Budget, shall specify in its application to the |
4 | authority: |
5 | (i) the maximum principal amount of the bonds for |
6 | each separate bond issue; and |
7 | (ii) the maximum term of the bonds, not to exceed 20 |
8 | years. |
9 | (2) The total principal amount of bonds outstanding |
10 | under this article for all bond issues may not exceed |
11 | $4,500,000,000. |
12 | Section 1404. Issuance of bonds and security. |
13 | (a) Issuance.--The authority shall consider issuance of |
14 | bonds upon application by the department. Bonds issued under |
15 | this article shall be subject to the provisions of the Financing |
16 | Law, unless otherwise specified by this article. |
17 | (b) Agreements.--The authority and the department may enter |
18 | into loan agreements, credit agreements, bond purchase |
19 | agreements and other contracts, instruments and agreements in |
20 | connection with the bonds in order to effectuate the purposes of |
21 | the Financing Law and this article. |
22 | (c) Security.--The bond obligations and bond administrative |
23 | expenses are secured, for the benefit of the holders of the |
24 | bonds and the obligees under any agreements in subsection (b), |
25 | by pledge of, security interest in and first lien on all of the |
26 | following: |
27 | (1) Additional contributions collected under section |
28 | 301.6. |
29 | (2) Moneys on deposit in the Debt Service Fund. This |
30 | paragraph includes all investment income on those moneys. |
|
1 | (3) All moneys relating to the bonds held on deposit in |
2 | any other fund or account under an instrument or agreement |
3 | pertaining to the bonds. This paragraph includes bond |
4 | reserves and interest income on the moneys. |
5 | The security provided in this subsection does not apply to |
6 | moneys in any fund or account related to arbitrage rebate |
7 | obligations. |
8 | Section 1405. Sale of bonds. |
9 | The sale of bonds issued under this article shall be subject |
10 | to the following: |
11 | (1) The authority shall give first consideration to |
12 | issuing the bonds by means of a public, competitive sale at |
13 | not less than 98% of the principal amount and accrued |
14 | interest to the highest bidders. The authority shall publicly |
15 | advertise the sale. The manner and times of advertising shall |
16 | be prescribed by the authority. |
17 | (2) If, in the judgment of the authority, a public, |
18 | competitive sale will not produce the most benefit to |
19 | employers and the Commonwealth, the authority shall adopt a |
20 | resolution setting forth in detail the reasons for this |
21 | determination. A copy of the resolution shall be transmitted |
22 | to the Governor, the chairman and minority chairman of the |
23 | Labor and Industry Committee of the Senate and the chairman |
24 | and minority chairman of the Labor and Industry Committee of |
25 | the House of Representatives. After adoption of the |
26 | resolution, the authority shall have the option to pursue a |
27 | negotiated sale. |
28 | Section 1406. Use of bond proceeds. |
29 | (a) Order.--Upon issuance of bonds, the proceeds shall be |
30 | applied in the following order: |
|
1 | (1) pay the costs of issuance of the bonds; |
2 | (2) fund bond reserves; |
3 | (3) deposit in an appropriate fund moneys to pay |
4 | capitalized interest on the bonds for the period determined |
5 | by the department, not to exceed two years; |
6 | (4) refund outstanding bonds, if applicable; |
7 | (5) make any other deposit required under any instrument |
8 | or agreement pertaining to the bonds; |
9 | (6) repay the principal and interest of Federal |
10 | advances; and |
11 | (7) deposit any balance into an unemployment |
12 | compensation program fund under any instrument or agreement |
13 | relating to the bonds. |
14 | (b) Application of balance.--The bond proceeds deposited |
15 | under subsection (a)(7) shall be applied as directed by the |
16 | department to do one or more of the following: |
17 | (1) Repay the principal and interest of previous Federal |
18 | advances. |
19 | (2) Pay unemployment compensation benefits. |
20 | (3) Pay bond administrative expenses. |
21 | (4) Redeem or purchase outstanding bonds. |
22 | (5) Pay bond obligations. |
23 | Section 1407. Payment of bond-related obligations. |
24 | (a) Notification.--For each calendar year in which bond |
25 | obligations and bond administrative expenses will be due, the |
26 | authority shall notify the department of the amount of bond |
27 | obligations and the estimated amount of bond administrative |
28 | expenses in sufficient time, as determined by the department, to |
29 | permit the department to determine the amount of additional |
30 | contributions under section 301.6 required for that year, for |
|
1 | deposit into the Debt Service Fund. The authority's calculation |
2 | of the amount of bond obligations and bond administrative |
3 | expenses that will be due is subject to verification by the |
4 | department. |
5 | (b) Transfer.--Moneys in the Debt Service Fund that are |
6 | needed to pay bond obligations and bond administrative expenses |
7 | or to replenish bond reserves shall be transferred to the |
8 | authority to ensure timely payment of bond obligations and bond |
9 | administrative expenses and timely replenishment of bond |
10 | reserves under any instrument or agreement related to the bonds. |
11 | (c) Deficiency in Debt Service Fund.--If there is a |
12 | deficiency in the Debt Service Fund and to the extent permitted |
13 | by law, that part of the principal owed on bonds which is |
14 | attributable to repayment of the principal of advances under |
15 | Title XII of the Social Security Act (58 Stat. 790, 42 U.S.C. § |
16 | 1321 et seq.), exclusive of interest or administrative costs |
17 | associated with the bonds, may be paid from the Unemployment |
18 | Compensation Fund. |
19 | Section 1408. Commonwealth not to impair bond-related |
20 | obligations. |
21 | The Commonwealth pledges that it shall not do any of the |
22 | following: |
23 | (1) Limit or alter the rights and responsibilities of |
24 | the authority or the department under this article, including |
25 | the responsibility to: |
26 | (i) pay bond obligations and bond administrative |
27 | expenses; and |
28 | (ii) comply with any other instrument or agreement |
29 | pertaining to bonds. |
30 | (2) Alter or limit the security interest granted in |
|
1 | section 1404(c). |
2 | (3) Impair the rights and remedies of the holders of |
3 | bonds, until all bonds at any time issued, together with the |
4 | interest thereon, are fully met and discharged. |
5 | Section 1409. No personal liability. |
6 | The members, directors, officers and employees of the |
7 | department and the authority are not personally liable as a |
8 | result of good faith exercise of the rights and responsibilities |
9 | granted under this article. |
10 | Section 1410. Expiration. |
11 | The authority to issue bonds other than refinancing and |
12 | refunding bonds under sections 1402 and 1404 shall expire |
13 | December 31, 2016. |
14 | Section 1411. Annual report required. |
15 | No later than March 1 of the year following the first full |
16 | year in which bonds have been issued under this article, and for |
17 | each year thereafter in which bond obligations existed in the |
18 | prior year, the department shall submit an annual report to the |
19 | chairman and minority chairman of the Labor and Industry |
20 | Committee of the Senate and to the chairman and minority |
21 | chairman of the Labor and Industry Committee of the House of |
22 | Representatives providing all data available on bonds issued or |
23 | existing in the prior year. The report shall include, but not be |
24 | limited to, existing and anticipated bond principal, interest |
25 | and administrative costs, revenue, repayments, refinancing, |
26 | overall benefits, including any savings to employers and any |
27 | other relevant data, facts and statistics that the department |
28 | believes necessary in the content of the report. |
29 | ARTICLE XV |
30 | UNEMPLOYMENT COMPENSATION AMNESTY PROGRAM |
|
1 | Section 1501. Definitions. |
2 | The following words and phrases when used in this article |
3 | shall have the meanings given to them in this section unless the |
4 | context clearly indicates otherwise: |
5 | "Amnesty period." The period of three consecutive calendar |
6 | months designated by the Department of Labor and Industry that |
7 | commences no later than 360 days after the effective date of |
8 | this section. |
9 | "Employee information." The name and Social Security number |
10 | of each employee, the amount of wages paid to each employee and |
11 | the number of credit weeks for each employee in each calendar |
12 | quarter. |
13 | "Interest." Monetary obligations imposed under sections 308 |
14 | and 804(a). |
15 | "Penalties." Monetary obligations imposed under sections |
16 | 206(d) and 313. |
17 | "Penalty weeks." Weeks for which an individual is |
18 | disqualified from receiving compensation under section 801(b). |
19 | "Program." The Unemployment Compensation Amnesty Program |
20 | established under this article. |
21 | Section 1502. Program established. |
22 | There is established an Unemployment Compensation Amnesty |
23 | Program in accordance with the provisions of this article. |
24 | Section 1503. Applicability. |
25 | (a) Employer liabilities.--Except as provided in subsections |
26 | (c) and (d), the program shall apply to the following |
27 | unemployment compensation employer liabilities: |
28 | (1) Unpaid contributions due for calendar quarters |
29 | through the first quarter of 2012, for which the employer |
30 | reported the employee information or the department acquired |
|
1 | the employee information through an audit. |
2 | (2) Unpaid contributions due for calendar quarters |
3 | through the first quarter of 2012, for which the employer did |
4 | not report the employee information and the department did |
5 | not acquire the employee information through an audit. |
6 | (3) Unpaid reimbursement due on or before April 30, |
7 | 2012. |
8 | (4) Unpaid interest due on contributions paid late for |
9 | calendar quarters through the first quarter of 2012 or on |
10 | reimbursement that was due on or before April 30, 2012, and |
11 | was paid late. |
12 | (5) Unpaid penalties due for reports filed late for |
13 | calendar quarters through the first quarter of 2012. |
14 | (b) Claimant liabilities.--Except as provided in subsections |
15 | (c) and (d), the program shall apply to the following |
16 | unemployment compensation claimant liabilities: |
17 | (1) A fault overpayment of compensation under section |
18 | 804(a) established pursuant to a notice of determination of |
19 | overpayment issued by the department on or before June 30, |
20 | 2012, to the extent repayment has not occurred. |
21 | (2) A nonfault overpayment of compensation under section |
22 | 804(b)(1) established pursuant to a notice of determination |
23 | of overpayment issued by the department on or before June 30, |
24 | 2012, to the extent repayment has not occurred. |
25 | (3) Compensation paid to a claimant for calendar weeks |
26 | through the week ending June 30, 2012, for which the |
27 | department has not issued a notice of determination of |
28 | overpayment, but the claimant acknowledges that the |
29 | compensation was overpaid under circumstances to which |
30 | section 804(a) applies. |
|
1 | (4) Unpaid interest due on an overpayment of |
2 | compensation under section 804(a) that was repaid on or |
3 | before June 30, 2012. |
4 | (c) Excluded liabilities.--The following unemployment |
5 | compensation liabilities are excluded from the program: |
6 | (1) An overpayment of compensation established pursuant |
7 | to a notice of determination of overpayment that has not |
8 | become final. |
9 | (2) An employer liability for which a petition for |
10 | reassessment under section 304(b) or an application for |
11 | review and redetermination of contribution rate under section |
12 | 301(e)(2) is pending. |
13 | (d) Further exclusions.--The department may exclude the |
14 | following unemployment compensation liabilities from the |
15 | program: |
16 | (1) A liability for which a praecipe for a writ of |
17 | execution was filed prior to receipt of the amnesty form. |
18 | (2) A liability that was referred for judicial |
19 | proceedings or for which a judicial proceeding was commenced |
20 | prior to receipt of the amnesty form. |
21 | (3) A liability that is required to be paid under an |
22 | order of a Federal or State court. |
23 | Section 1504. Procedure for participation. |
24 | To participate in the program, an employer or a claimant |
25 | shall do the following: |
26 | (1) During the amnesty period, the employer or claimant |
27 | shall file an amnesty form with the department containing all |
28 | information required by the department, including a statement |
29 | by the employer or claimant acknowledging the provisions of |
30 | section 1506(f). The form shall be filed in a manner |
|
1 | specified in and the filing date of the form shall be |
2 | determined by guidelines established by the department. |
3 | (2) If an employer is seeking amnesty with regard to a |
4 | liability described in section 1503(a)(2), the employer shall |
5 | report the employee information by filing quarterly reports |
6 | as required by regulations promulgated by the department for |
7 | all calendar quarters for which the employer did not |
8 | previously file reports and by filing amended quarterly |
9 | reports for all calendar quarters for which the employer did |
10 | not file complete reports. The quarterly reports shall |
11 | accompany the amnesty form. |
12 | (3) The employer or claimant shall pay the amount or |
13 | amounts required by section 1505. Payment shall accompany the |
14 | amnesty form. |
15 | Section 1505. Required payment and terms of amnesty. |
16 | An employer or claimant shall pay the amount or amounts |
17 | specified in this section that correspond to the liability or |
18 | liabilities for which amnesty is sought. The department shall |
19 | grant amnesty as provided in this section and section 1506. |
20 | (1) If an employer is seeking amnesty with regard to |
21 | unpaid contributions described in section 1503(a)(1) or (2): |
22 | (i) The employer shall pay all of the unpaid |
23 | contributions and lien filing costs, if applicable, and |
24 | one-half of the interest and penalties due. |
25 | (ii) The department shall waive the remaining |
26 | interest and penalties due corresponding to the |
27 | contributions. |
28 | (2) If an employer is seeking amnesty with regard to |
29 | unpaid reimbursement described in section 1503(a)(3): |
30 | (i) The employer shall pay all of the unpaid |
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1 | reimbursement and lien filing costs, if applicable, and |
2 | one-half of the interest due. |
3 | (ii) The department shall waive the remaining |
4 | interest due corresponding to the reimbursement. |
5 | (3) If an employer is seeking amnesty with regard to |
6 | unpaid interest described in section 1503(a)(4): |
7 | (i) The employer shall pay all of the lien filing |
8 | costs, if applicable, and one-half of the unpaid interest |
9 | due. |
10 | (ii) The department shall waive the remaining unpaid |
11 | interest due. |
12 | (4) If an employer is seeking amnesty with regard to |
13 | unpaid penalties described in section 1503(a)(5): |
14 | (i) The employer shall pay all of the lien filing |
15 | costs, if applicable, and one-half of the unpaid |
16 | penalties due. |
17 | (ii) The department shall waive the remaining unpaid |
18 | penalties due. |
19 | (5) If a claimant is seeking amnesty with regard to an |
20 | overpayment described in section 1503(b)(1) or (3): |
21 | (i) The claimant shall pay the outstanding balance |
22 | of the overpayment and lien filing costs, if applicable, |
23 | and one-half of the interest due. |
24 | (ii) The department shall waive the remaining |
25 | interest due and one-half of any previously imposed |
26 | penalty weeks corresponding to the overpayment that have |
27 | not been served by the claimant, and shall not issue a |
28 | notice of determination imposing penalty weeks |
29 | corresponding to the overpayment. If one-half of the |
30 | unserved penalty weeks is not an even multiple of one, |
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1 | the number of penalty weeks waived shall be rounded to |
2 | the next lower multiple of one. |
3 | (6) If a claimant is seeking amnesty with regard to an |
4 | overpayment described in section 1503(b)(2): |
5 | (i) The claimant shall pay 50% of the outstanding |
6 | balance of the overpayment. |
7 | (ii) The department shall waive the remaining |
8 | balance of the overpayment. |
9 | (7) If a claimant is seeking amnesty with regard to |
10 | unpaid interest described in section 1503(b)(4): |
11 | (i) The claimant shall pay all of the lien filing |
12 | costs, if applicable, and one-half of the interest due. |
13 | (ii) The department shall waive the remaining unpaid |
14 | interest due. |
15 | Section 1506. Additional terms and conditions of amnesty. |
16 | (a) General rule.--If a payment plan agreement exists |
17 | between an employer or claimant and the department for a |
18 | liability for which the employer or claimant is seeking amnesty, |
19 | the employer or claimant shall pay the amount or amounts |
20 | required by section 1505 during the amnesty period in order to |
21 | receive amnesty, notwithstanding any terms of the agreement to |
22 | the contrary. |
23 | (b) Proceedings.--The department shall not commence any |
24 | administrative or judicial proceeding against an employer with |
25 | regard to any contributions, reimbursement, interest or penalty |
26 | paid under the program, or any interest or penalties waived |
27 | under the program. The department shall not commence any |
28 | administrative or judicial proceeding against a claimant with |
29 | regard to any overpayment or interest paid under the program or |
30 | any overpayment or interest waived under the program. |
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1 | (c) Liabilities.--If a liability for contributions described |
2 | in section 1503(a)(2) or liability for an overpayment described |
3 | in section 1503(b)(3) is disclosed and paid under the program, |
4 | and the department determines that the liability as disclosed |
5 | was understated, the department may commence administrative or |
6 | judicial proceedings and impose interest, penalties and other |
7 | monetary obligations only with regard to the difference between |
8 | the liability as disclosed and the correct amount of the |
9 | liability. |
10 | (d) Construction.--Except as provided in subsection (c), |
11 | nothing in this article shall be construed to prohibit the |
12 | department from commencing administrative or judicial |
13 | proceedings and imposing interest, penalties and other monetary |
14 | obligations with respect to any liability that is not disclosed |
15 | under the program or any amount that is not paid under the |
16 | program. |
17 | (e) Refunds and credits.--An employer or claimant shall not |
18 | be owed a refund or credit under this article for any amount |
19 | paid prior to the amnesty period. |
20 | (f) Restrictions.--An employer or claimant may not commence |
21 | an administrative or judicial proceeding with regard to the |
22 | amnesty form, any report filed in connection with the program, |
23 | any liability disclosed under the program or any amount paid |
24 | under the program, and shall not be owed a refund or credit for |
25 | any amount paid under the program. |
26 | Section 1507. Duties of department. |
27 | (a) General rule.--The department shall establish guidelines |
28 | to implement the provisions of this article and publish the |
29 | guidelines as a notice in the Pennsylvania Bulletin no less than |
30 | 90 days before the amnesty period begins. |
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1 | (b) Publicity.--The department shall publicize the program |
2 | to maximize awareness of and participation in the program. |
3 | (c) Notification.--The department shall notify all employers |
4 | and claimants who are known to have liabilities to which the |
5 | program applies. The notice shall be sent by mail to the |
6 | employer's or claimant's last known post office address or by |
7 | electronic transmission, if the employer or claimant has elected |
8 | to receive communications from the department by that method. |
9 | Section 1508. Construction. |
10 | Except as expressly provided in this article, this article |
11 | shall not: |
12 | (1) be construed to relieve any employer, claimant, |
13 | individual or any entity from filing reports or other |
14 | documents required by or paying any amounts due under this |
15 | act; |
16 | (2) affect or terminate any petitions, investigations, |
17 | prosecutions or any other administrative or judicial |
18 | proceedings pending under this act; or |
19 | (3) prevent the commencement or further prosecution of |
20 | any proceedings by the proper authorities of the Commonwealth |
21 | for violation of any laws or for the assessment, collection |
22 | or recovery of any amounts due to the Commonwealth under any |
23 | laws. |
24 | Section 1509. Suspension of inconsistent acts. |
25 | All acts or parts of acts inconsistent with the provisions of |
26 | this article are suspended to the extent necessary to carry out |
27 | the provisions of this article. |
28 | Section 1510. Report required. |
29 | Within 240 days of the close of the amnesty period, the |
30 | department shall submit a report to the chairman and minority |
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1 | chairman of the Labor and Industry Committee of the Senate and |
2 | the chairman and minority chairman of the Labor and Industry |
3 | Committee of the House of Representatives detailing all data |
4 | available on the administration of the program, the cost of the |
5 | program, amounts recovered from employers and claimants and any |
6 | relevant facts and statistics that the department believes |
7 | necessary in the content of the report. |
8 | Section 18. This act shall apply as follows: |
9 | (1) The amendment of section 301.4 of the act shall |
10 | apply to contributions on wages paid on or after January 1, |
11 | 2013. |
12 | (2) The amendment of section 301.6 of the act shall |
13 | apply to the calculation of the interest factor for calendar |
14 | year 2013 and thereafter. |
15 | (3) The amendment of section 301.7(a) of the act shall |
16 | apply to the calculation of the trigger percentage in 2012 |
17 | and subsequent calendar years for purposes of contribution |
18 | rates and benefit reductions for calendar year 2013 and |
19 | thereafter, respectively. |
20 | (4) The amendment of section 301.8(b) of the act shall |
21 | apply to the redetermination of contribution rates and the |
22 | benefit reduction to occur under section 301.8 in 2012 and |
23 | each fifth year thereafter for purposes of contribution rates |
24 | and the benefit reduction for calendar year 2013 and |
25 | thereafter, respectively. |
26 | (5) The amendment of section 304 of the act shall apply |
27 | to notices of assessment issued on or after the effective |
28 | date of that section. |
29 | (6) The amendment of section 308.1(c) of the act shall |
30 | apply to all liens filed or revived within the five-year |
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1 | period immediately preceding the effective date of that |
2 | section and all liens filed or revived on or after the |
3 | effective date of that section. |
4 | (6.1) The amendment of section 401(f) shall apply to |
5 | separations that occur on or after the effective date of that |
6 | amendment. |
7 | (7) The following provisions shall apply to benefit |
8 | years which begin after December 31, 2012: |
9 | (i) The amendment of section 4(m.3) and (w) of the |
10 | act. |
11 | (ii) The amendment of section 401(a) of the act. |
12 | (iii) The amendment of section 404(a) of the act. |
13 | (iv) The amendment of section 404(c) of the act. |
14 | (v) The amendment of section 404(e)(1) and (2) of |
15 | the act. |
16 | (8) The amendment of section 804 of the act shall apply |
17 | to benefit years that begin on or after the effective date of |
18 | that section. |
19 | Section 19. Repeals are as follows: |
20 | (1) The General Assembly declares that the repeal under |
21 | paragraph (2) is necessary to effectuate section 18(7)(iii) |
22 | of this act. |
23 | (2) Section 9(7) of the act of June 17, 2011 (P.L.16, |
24 | No.6), entitled "An act amending the act of December 5, 1936 |
25 | (2nd Sp.Sess., 1937 P.L.2897, No.1), entitled 'An act |
26 | establishing a system of unemployment compensation to be |
27 | administered by the Department of Labor and Industry and its |
28 | existing and newly created agencies with personnel (with |
29 | certain exceptions) selected on a civil service basis; |
30 | requiring employers to keep records and make reports, and |
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1 | certain employers to pay contributions based on payrolls to |
2 | provide moneys for the payment of compensation to certain |
3 | unemployed persons; providing procedure and administrative |
4 | details for the determination, payment and collection of such |
5 | contributions and the payment of such compensation; providing |
6 | for cooperation with the Federal Government and its agencies; |
7 | creating certain special funds in the custody of the State |
8 | Treasurer; and prescribing penalties,' further providing for |
9 | definitions and for relief from charges and for establishment |
10 | and maintenance of employer's reserve accounts; providing for |
11 | automatic relief from charges; further providing for |
12 | qualifications required to secure compensation, for rate and |
13 | amount of compensation, for definitions and for rules of |
14 | procedure; and providing for shared-work program and for |
15 | applicability," is repealed. |
16 | Section 20. This act shall take effect as follows: |
17 | (1) The amendment of sections 4(m.3), (w) and (x), |
18 | 301.1(e), 301.4, 401(a) and (f) and 404(a), (c) and (e)(1) |
19 | and (2) of the act shall take effect January 1, 2013. |
20 | (2) The remainder of this act shall take effect |
21 | immediately. |
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