Pennsylvania Code › Title 34 - LABOR AND INDUSTRY › Part II - Bureau of Employment Security › Subpart A - Unemployment Compensation › Chapter 63 - RESPONSIBILITIES OF EMPLOYERS › Subchapter A - GENERAL FUNCTIONS › ASSIGNMENT OF CONTRIBUTION RATES › Section 63.15 - Determination under combined experience provisions

Current through Register Vol. 54, No. 28, July 13, 2024
If a successor-in-interest applies for a transfer of
						  the experience record and reserve account balance of a predecessor, in whole or
						  in part, under section 301(d)(1)(A) of the law (43 P. S. §
													781(d)(1)(A)), the
						  Department will combine the experience of the predecessor and the experience of
						  the successor-in-interest, if any, for the purpose of determining the
						  contribution rate of the successor-in-interest. The earliest calendar year for
						  which a combination of experience under section 301(d)(1)(A) of the law will
						  apply to the contribution rate of the successor-in-interest will be determined
						  in accordance with this section.
(1)
						If the successor-in-interest files its application for a transfer of experience
						prior to the expiration of the rate appeal period for a calendar year, the year
						in which the application is filed is the earliest calendar year for which a
						combination of experience will apply.
(2) If the successor-in-interest files a
						timely application for review and redetermination of its contribution rate, and
						files its application for a transfer of experience within 30 days after the
						Department notifies the successor-in-interest that an application for a
						transfer of experience is required, the year for which the application for
						review and redetermination of contribution is filed is the earliest calendar
						year for which a combination of experience will apply.
(3) If the successor-in-interest files its
						application for a transfer of experience after the expiration of the rate
						appeal period for a calendar year, the calendar year following the year in
						which the application is filed is the earliest calendar year for which a
						combination of experience will apply.
(4) Notwithstanding paragraphs (1), (2) and
						(3), the earliest calendar year for which a combination of experience will
						apply is the year in which the transfer of organization, trade, business or
						work force occurred, if the successor-in-interest files its application for a
						transfer of experience within 90 days after the transfer of organization,
						trade, business or work force and any of the following apply:
(i) The successor-in-interest did not pay
						wages covered by the law prior to the transfer of organization, trade, business
						or work force.
(ii) The
						successor-in-interest most recently paid wages covered by the law prior to the
						year in which the transfer of organization, trade, business or work force
						occurred, and the reserve account of the successor-in-interest is terminated in
						accordance with section 302(d) of the law (43 P. S. §
														782(d)) as of the
						computation date for that year.
(iii) The successor-in-interest most recently
						paid wages covered by the law prior to the year in which the transfer of
						organization, trade, business or work force occurred, and the reserve account
						of the successor-in-interest is not terminated in accordance with section
						302(d) of the law as of the computation date for that year.