reglab/statecodes huggingface dataset:
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 › TRANSFERS OF EXPERIENCE RECORDS › Section 63.1 - Successors-in-interest

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Comparisons.
A successor employer who, under the provisions of
						section 301(d)(1) of the Law (43 P. S. §
													781(d)(1)), has made
						application for the transfer of the whole or any appropriate part of the
						experience record and reserve account balance of a preceding employer shall be
						considered as continuing essentially the same business activity as his
						predecessor only if the Bureau finds that the anticipated employment risk of
						the succeeding employer with respect to such factors as unemployment has a
						direct relationship to the employment experience of the preceding employer. The
						determination shall be made by comparing the respective employers in matters
						such as the nature of the enterprises, the number of individuals employed by
						each and the wages paid or estimated to be paid to the employes.
(b)
Information required.
The successor employer shall submit whatever information the Bureau may request
						for the purpose of making its determination pursuant to subsection
						(a).
(c)
Disapproval of
						applications.
Whenever the Bureau finds that the anticipated
						employment risk of the successor is not substantially comparable to that of the
						predecessor for whose experience record and reserve account balance the
						successor has applied, his application shall be disapproved.
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 › TRANSFERS OF EXPERIENCE RECORDS › Section 63.1a - Determining common ownership, control or management

Current through Register Vol. 54, No. 28, July 13, 2024
For purposes of determining whether an employer was
						  owned, controlled or managed by its successor-in-interest, whether an employer
						  owned, controlled or managed its successor-in-interest, or whether an employer
						  and its successor-in-interest were owned, controlled or managed by the same
						  interest or interests under section 301(d)(1)(B) of the law (43 P. S. §
													781(d)(1)(B)), common
						  ownership, control, management or a combination thereof that exists at the time
						  of the transfer of organization, trade, business or workforce will be
						  disregarded if it commences immediately before the transfer and during a series
						  of nearly contemporaneous business transactions culminating in the
						  transfer.
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 › TRANSFERS OF EXPERIENCE RECORDS › Section 63.2 - Part transfers of organization, trade or business

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Applicability.
This
						section applies to part transfers of an organization, trade or business that
						occurred before July 1, 2005.
(b)
Wage ratios.
When an application for part transfer of an
						employer's experience record and reserve account balance has been approved, or
						where such a transfer has occurred as provided in section 301(d)(1)(B) of the
						law (43 P. S. §
													781(d)(1)(B)), the
						Department will determine the ratio that the wages paid during the last 3
						completed calendar years prior to the date of the transfer, in that part of the
						organization, bears to all wages paid by the predecessor in the corresponding
						period. If the part which is transferred has been in existence for a period of
						less than 3-calendar years, wages paid during that period shall be used to
						determine the ratio.
(c)
Application of ratio.
The wage ratio shall be used as the
						basis to reduce the reserve account of the predecessor and to establish the
						reserve account of the successor-in-interest, as follows:
(1) Apply the ratio to the reserve account of
						the predecessor beginning with the fiscal year in which wages were first paid
						in that part of the organization, trade or business for which records were
						transferred, and ending with the date on which the transfer occurred.
(2) Transfer the amounts determined pursuant
						to paragraph (1) from the experience record and reserve account balance of the
						predecessor to that of the successor-in-interest.
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 › TRANSFERS OF EXPERIENCE RECORDS › Section 63.3 - Required forms and time limits for applications

Current through Register Vol. 54, No. 28, July 13, 2024
(a) An application for the transfer of the
						experience record and reserve account balance of a predecessor under the
						provisions of section 301(d)(1)(A) of the law (43 P. S. §
													781(d)(1)(A)) shall be filed
						in the manner prescribed by the Department and containing the information that
						the Department requires. The application shall be signed by both the
						predecessor and the successor-in-interest.
(b) An application for the transfer of the
						experience record and reserve account balance of a predecessor, either in whole
						or in part, shall be filed within the time allowed under section 301(d)(1)(A)
						of the law.
(c) An application for
						the transfer of the experience record and reserve account balance of a
						predecessor that is filed beyond the time allowed under section 301(d)(1)(A) of
						the law is deemed to have been filed timely when the sole business of the
						successor-in-interest is that which the successor-in-interest acquires from the
						predecessor in a total transfer of the predecessor's business, and the
						successor-in-interest, through error or inadvertence, continues to file
						contribution reports and pay contributions under the account number of the
						predecessor and at the rate determined by the Department to apply to the
						predecessor.
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 › TRANSFERS OF EXPERIENCE RECORDS › Section 63.4 - Disapproval of applications for delinquency

Current through Register Vol. 54, No. 28, July 13, 2024
If an application for transfer of the experience record
						  and reserve account balance of a predecessor either in whole or in part, is
						  filed and the predecessor is delinquent in the payment of contributions,
						  interest or penalties due on wages paid by the predecessor as of the date the
						  business was transferred, the Department will disapprove the application if the
						  delinquency is not paid within 30 days of the request for payment by the
						  Department.
This section cited in 34 Pa. Code §
														63.44 (relating to effect upon
							 contribution rates).
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 63.17 - Binding effect of transfers

Current through Register Vol. 54, No. 28, July 13, 2024
A transfer of an experience record and reserve account
						  balance, in whole or in part, having been approved by the Department on the
						  basis of an application for the transfer of predecessor experience record and
						  reserve account balance, binds both the predecessor and the
						  successor-in-interest.
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 › APPLICATIONS FOR REVIEW AND REDETERMINATION OF CONTRIBUTION RATES › Section 63.21 - Notification of rate and prerequisites for applications for review and redetermination

Current through Register Vol. 54, No. 28, July 13, 2024
(a) For
						purposes of section 301(e)(2) and (j) of the law (43 P. S. §
													781(e)(2) and (j)), an
						employer is not notified of its rate of contribution for a calendar year until
						the Department issues a Contribution Rate Notice to the employer.
(b) The Department may consider an
						application for review and redetermination of contribution rate filed under
						section 301(e)(2) of the law only if it meets the following conditions:
(1) It is filed within the time specified in
						section 301(e)(2) of the law.
(2)
						The reasons set forth by the employer contain factual statements, not mere
						generalities, showing specifically where the contribution rate or reserve
						account balance is incorrect. The Department may not consider any factual or
						legal reason that the employer fails to assert in its application for review
						and redetermination.
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 › APPLICATIONS FOR REVIEW AND REDETERMINATION OF CONTRIBUTION RATES › Section 63.22 - Supporting data

Current through Register Vol. 54, No. 28, July 13, 2024
Employers who wish to file an application for review
						  and redetermination of contribution rate shall furnish supporting data as
						  follows:
(1) To contest a ruling of
						insufficient experience, the employer shall submit information to show that his
						employer experience record meets the eligibility requirements of section
						301.1(b) of the law (43 P. S. §
													781.1(b)) for a rate of less
						than the standard rate provided in section 301(a)(1) or (3) of the law
						(43
						P. S. §
													781(a)(1) and
						(3)), whichever is applicable.
(2) To contest a contribution rate assigned
						under section 301(a)(2) of the law, the employer shall submit information to
						show that it filed all reports establishing the amount of contributions and
						showing the amount of wages paid for calendar quarters through the second
						quarter of the preceding calendar year, and that it paid all contributions,
						penalties and interest due on wages paid to the end of the second quarter of
						the preceding calendar year.
(3) To
						contest a contribution rate assigned under section 301(a)(2.1) of the law, the
						employer shall submit information to show that it filed the reports required
						under section 315(a)(1), (2) and (3) of the law (43 P. S. §
													715(a)(1), (2) and
						(3)).
(4) To contest the accuracy of any figures
						shown on the Contribution Rate Notice, the employer shall submit information
						obtained from his records to substantiate the alleged discrepancy.
This section cited in 34 Pa. Code §
														63.24 (relating to unacceptable
							 applications).
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 › APPLICATIONS FOR REVIEW AND REDETERMINATION OF CONTRIBUTION RATES › Section 63.23 - Unacceptable reasons

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The
						Department will not approve an application for review and redetermination of
						contribution rate based on the following reasons:
(1)
Questions of
						eligibility.
Claimants who caused the benefit charges were ineligible
						to receive unemployment compensation.
(i)
						Questions of eligibility for compensation shall be resolved conclusively under
						sections 501-512 of the law (43 P. S. §§
															821-832) and §
														65.63 (relating to filing of
						appeals).
(ii) Appeals raising
						questions of eligibility for compensation shall be filed in the manner and
						within the time prescribed in the law and this subpart. (For detailed
						instructions, see Form UC-44F, Notice of Financial Determination, which is
						mailed to base-year employers at the time the Department makes the financial
						determination on the application for benefits by the claimant.)
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 › APPLICATIONS FOR REVIEW AND REDETERMINATION OF CONTRIBUTION RATES › Section 63.24 - Unacceptable applications

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The
						Department will deny the following applications for review and redetermination
						of contribution rate:
(1) Applications which
						are not timely filed under §
													63.21(1)
						(relating to notification of rate and prerequisites for applications for review
						and redetermination).
(2)
						Applications based upon the reasons in §
													63.23 (relating to unacceptable
						reasons).
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 › FILINGS AND APPEALS › Section 63.25 - Filing methods

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Applicability.
Except as otherwise provided in the law or this
						chapter, a document shall be filed with the UCTS in accordance with subsections
						(b)-(f).
(b)
United States
						mail.
The filing date will be determined as follows:
(1) The date of the official United States
						Postal Service postmark on the envelope containing the document, a United
						States Postal Service Form 3817 (Certificate of Mailing) or a United States
						Postal Service certified mail receipt.
(2) If there is no official United States
						Postal Service postmark, United States Postal Service Form 3817 or United
						States Postal Service certified mail receipt, the date of a postage meter mark
						on the envelope containing the document.
(3) If the filing date cannot be determined
						by any of the methods in paragraph (1) or (2), the filing date will be the date
						recorded by UCTS when it receives the document.
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 › FILINGS AND APPEALS › Section 63.26 - Appeal to the Secretary

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If an
						employer files an application for review and redetermination of its
						contribution rate under section 301(e)(2) of the law (43 P. S. §
													781(e)(2)) and the employer
						is aggrieved by the determination of the UCTS, the employer may appeal to the
						Secretary or the Secretary's designee within 30 days of the mailing date of the
						UCTS determination.
(b) If UCTS
						issues an assessment under section 304 of the law (43 P. S. §
													784) and the person to whom the assessment is
						directed is aggrieved by the assessment, the person may appeal to the Secretary
						or the Secretary's designee by filing a petition for reassessment within the
						time allowed under section 304.
(c)
						If an employer applies for a refund or credit under section 311 of the law
						(43
						P. S. §
													791) and the employer is
						aggrieved by the determination of UCTS, the employer may appeal to the
						Secretary or the Secretary's designee within 30 days of the mailing date of the
						UCTS determination.
(d) The
						following provisions apply to an appeal under subsection (a), (b) or (c):
(1) The appellant shall file the appeal with
						the Unemployment Compensation Tax Review Office at the address indicated in the
						UCTS determination or assessment and in the manner prescribed by the
						Unemployment Compensation Tax Review Office, and serve a copy on
						UCTS.
(2) The appellant shall set
						forth in the appeal all factual assertions and legal arguments that are the
						basis for the appeal. The Secretary or the Secretary's designee may not
						consider any factual or legal grounds for relief that are not set forth in the
						appeal.
(3) The decision of the
						Secretary or the Secretary's designee is the final decision of the
						Department.
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 › RELIEF FROM BENEFIT CHARGES › Section 63.31 - Applicability and definitions

Current through Register Vol. 54, No. 28, July 13, 2024
(a) An
						employer that pays contributions may be relieved of benefit charges in
						accordance with section 302(a) of the law (43 P. S. §
													782(a)) and this
						chapter.
(b) If an employer that
						makes payments in lieu of contributions satisfies the requirements of section
						213 of the law (43 P. S. §
													773) for a
						calendar year, the employer may be relieved of charges, in accordance with
						section 302(a) of the law and this chapter, for benefits paid on applications
						for benefits that take effect during that calendar year.
(c) The following words and terms, when used
						in §§
												63.31-63.37, have the following
						meanings, unless the context clearly indicates otherwise:
Material change
-A substantial
						  reduction in wages or in the number of hours or days ordinarily worked by the
						  claimant employed in part-time work.
Return to work
-Resumption of
						  employment with an employer from whom the claimant had been separated, at the
						  level of employment that existed immediately prior to the separation.
Separation from employment
-A
						  termination of the employment relationship, a suspension of active employment,
						  or a reduction in the number of hours worked by the claimant.
This section cited in 34 Pa. Code §
														63.23 (relating to unacceptable
							 reasons).
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 › RELIEF FROM BENEFIT CHARGES › Section 63.32 - Reasons for relief from benefit charges

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Under section 302(a)(1) of the law
						(43
						P. S. §
													782(a)(1)), an
						employer may be granted relief from benefit charges in the following
						circumstances:
(1) When the claimant was
						separated from employment with the employer under conditions that would be
						disqualifying under section 402(e) of the law (43 P. S. §
														802(e)), which provides that
						an individual is ineligible for benefits if the individual is unemployed due to
						willful misconduct.
(2) When the
						claimant was separated from employment with the employer under conditions that
						would be disqualifying under section 402(b) of the law, which provides that an
						individual is ineligible for benefits if the individual voluntarily left work
						without a necessitous and compelling reason.
(3) When the claimant was separated from
						employment with the employer under conditions that would not be disqualifying
						under section 402(b) of the law, but do not involve good cause attributable to
						the claimant's employment.
(4) When
						the claimant was separated from employment with the employer under conditions
						that would be disqualifying under section 3 of the law (43 P. S. §
														752)), which provides that an individual must
						be unemployed through no fault of his own to be eligible for
						benefits.
(5) When the claimant was
						separated from employment with the employer under conditions that would be
						disqualifying under section 402(e.1) of the law, which provides that an
						individual is ineligible for benefits if the individual is unemployed due to
						failure to submit to or pass a drug test.
(6) When the claimant was separated due to a
						major natural disaster declared by the President of the United
						States.
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 › RELIEF FROM BENEFIT CHARGES › Section 63.33 - Request for relief from benefit charges

Current through Register Vol. 54, No. 28, July 13, 2024
(a) An employer shall file a request with the
						Department to be granted relief from benefit charges.
(b) An employer's request for relief from
						benefit charges must contain the information required by the Department,
						including the following:
(1) The name and
						account number of the employer.
(2)
						The name of the claimant.
(3) The
						social security account number of the claimant.
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 › RELIEF FROM BENEFIT CHARGES › Section 63.34 - Reserved

Current through Register Vol. 54, No. 28, July 13, 2024
This section cited in 34 Pa. Code §
														63.23 (relating to unacceptable
							 reasons).
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 › RELIEF FROM BENEFIT CHARGES › Section 63.35 - Reserved

Current through Register Vol. 54, No. 28, July 13, 2024
This section cited in 34 Pa. Code §
														63.23 (relating to unacceptable
							 reasons).
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 › RELIEF FROM BENEFIT CHARGES › Section 63.36 - Time limits for requesting relief from benefit charges

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If an employer is requesting relief from
						benefit charges on the basis of a separation that occurs on or before the date
						the claimant files an application for benefits or on the basis of continuing
						part-time work, the employer shall file the request with the Department within
						15 days after the date of the first eligible Notice of Financial Determination
						issued by the Department pursuant to the claimant's application for
						benefits.
(b) If an employer is
						requesting relief from benefit charges on the basis of a separation that occurs
						after the claimant files an application for benefits, the employer shall file
						the request within 15 days after the date of the Department's earliest notice
						indicating that the claimant is claiming benefits subsequent to the separation
						and that the employer may request relief from benefit charges.
(c) The following apply to employer requests
						for relief from benefit changes:
(1) If an
						employer requests relief from benefit charges in accordance with subsection (a)
						and the Department grants relief, relief will begin with the earliest week for
						which the claimant is eligible for benefits pursuant to the claimant's
						application for benefits.
(2) If an
						employer requests relief from benefit charges in accordance with subsection (b)
						and the Department grants relief, relief will begin with the earliest week for
						which the claimant is eligible for benefits following the last day
						worked.
(3) A request for relief
						from benefit charges not filed within the time limitations prescribed in
						subsections (a) or (b) is effective only with respect to charges resulting from
						benefits paid for weeks ending on or after the date the late request is filed
						with the Department.
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 › RELIEF FROM BENEFIT CHARGES › Section 63.36a - Duration of relief from benefit charges and notice of changed circumstances

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Subject to the
						requirements of §§
												63.33 and
						63.36 (relating to request for
						relief from benefit charges; and time limits for requesting relief from benefit
						charges), relief from benefit charges granted to an employer on the basis of a
						claimant's separation from employment remains in effect until the claimant
						returns to work for the employer or until the end of the period for which
						relief is authorized under section 302(a) of the law (43 P. S. §
													782(a)), whichever occurs
						first.
(b) An employer that is
						granted relief from benefit charges on the basis of a claimant's separation
						from employment shall notify the Department within 15 days if the claimant
						returns to work for that employer. The employer shall include with the
						notification the claimant's name and Social Security number, the employer's
						name and account number and the date when reemployment commenced.
(c) An employer that is granted relief from
						benefit charges on the basis of continuing, part-time work shall notify the
						Department within 15 days if the employment situation of the claimant changes.
						The employer shall include with the notification the claimant's name and Social
						Security number and the employer's name and account number.
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 › RELIEF FROM BENEFIT CHARGES › Section 63.37 - Determinations and appeals

Current through Register Vol. 54, No. 28, July 13, 2024
The Bureau will notify employers in writing of the
						  determinations made regarding their requests for relief from charges under
						  section 302(a) of the Law (43 P. S. §
													782(a)). Employers may
						  appeal from these determinations in the manner provided under section 501 of
						  the law (43 P. S. §
													821) for
						  appeals from benefit decisions.
This section cited in 34 Pa. Code §
														63.23 (relating to unacceptable
							 reasons).
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 › READJUSTMENT OF RESERVE ACCOUNT BALANCES › Section 63.41 - Requests

Current through Register Vol. 54, No. 28, July 13, 2024
An employer who elects to have its debit reserve
						  account balance adjusted under section 302(c) of the law (43 P. S. §
													782(c)) shall submit a
						  request for the adjustment to the Department, in the manner prescribed by the
						  Department and containing the information required by the
						  Department.
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 › READJUSTMENT OF RESERVE ACCOUNT BALANCES › Section 63.42 - Time period for filing and revocability

Current through Register Vol. 54, No. 28, July 13, 2024
(a) An employer shall file a request for
						adjustment of a debit reserve account balance on or after the date of the
						Contribution Rate Notice for the calendar year immediately following the
						computation date corresponding to the adjustment, but not later than April 30
						of that calendar year.
(b) The
						employer may not revoke the request for any cause more than 10 days after the
						date of filing.
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 › READJUSTMENT OF RESERVE ACCOUNT BALANCES › Section 63.44 - Effect upon contribution rates

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
						When computing contribution rates for a calendar year, the Bureau shall
						consider those adjustments to the reserve account or average annual payroll of
						an employer which are posted to the reserve account prior to the cutoff date
						for computing contribution rates for the year.
(b) This section may not exclude the
						adjustments from a redetermination of a contribution rate filed in accordance
						with §
												63.21 (relating to prerequisites
						for applications) as an application for predecessor's experience record and
						reserve account balance filed in accordance with §
												63.4 (relating to disapproval of
						applications for delinquency).
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 › REPORTS TO BE FILED › Section 63.51 - Initial and renewed registration

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
						Under section 315(a)(1) of the law (43 P. S. §
													795(a)(1)), an employer
						shall register with the Department within 30 days after services are first
						performed for the employer.
(b) If
						an employer that has stopped filing reports in accordance with §
												63.52(b)
						(relating to quarterly reports from employers) or has not provided employment
						for 1 year or longer resumes providing employment, the employer shall file a
						new registration with the Department within 30 days after it resumes providing
						employment.
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 › REPORTS TO BE FILED › Section 63.52 - Quarterly reports from employers

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Required reports
. An
						employer shall file the following reports for each calendar quarter, regardless
						of whether the employer has paid wages during the calendar quarter:
(1) The periodic report to establish the
						amount of contributions due, known as the Employer's Report for Unemployment
						Compensation.
(2) The periodic
						report showing the amount of wages paid to each employe, known as the
						Employer's Quarterly Report of Wages Paid to Each Employee.
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 › REPORTS TO BE FILED › Section 63.53 - Form UC-45

Current through Register Vol. 54, No. 28, July 13, 2024
(a) When an
						employer receives Form UC-45, Notice of Application and Request for Separation
						Information, or Form UC-45A, Notice of Registration Renewal and Request for
						Separation Information, he shall complete the form and return it to the local
						public employment office designated on the form within 4 days from the date on
						which the form is received.
(b) If
						an employer contemplates the separation at one time of a large number of
						employes a local office manager may, at his option, enter into an agreement
						with the employer to accept a list showing the required information, in lieu of
						Forms UC-45 and UC-45A.
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 › REPORTS TO BE FILED › Section 63.54 - Form UC-785

Current through Register Vol. 54, No. 28, July 13, 2024
(a) When an
						employer receives Form UC-785, Low Earnings Report, and regardless of whether
						he is liable for the payment of contributions, he shall complete the form and
						return it to the local public employment office:
(1) Within 4 days from the date on which the
						form is received, if the payroll period (which includes the last day of the
						week being used as a basis for a claim for partial or part-total unemployment)
						has ended and the data required is available.
(2) Within 4 days from the date when the
						payroll period (which includes the last day of the week being used as a basis
						for a claim for partial or part-total unemployment) has ended and the required
						data are available.
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 › REPORTS TO BE FILED › Section 63.55 - Wages paid under Shipping Articles

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
						If wages are paid under Shipping Articles for services performed during one or
						more calendar quarters prior to the calendar quarter in which the Shipping
						Articles terminate, the wages shall be reported on Form UC-2A, notwithstanding
						§
												63.52 (relating to Form UC-2), and
						filed with the Bureau on or before the last day of the month which immediately
						follows the end of the calendar quarter in which the Shipping Articles
						terminate.
(b) If the Bureau
						requests that the wages be reported prior to the due date mentioned in
						subsection (a), they shall be reported to the Bureau within 4 days of the
						receipt of the request.
(c) The
						report of wages covered by the provisions of this section shall include the
						name of the ship on which services were performed, the dates of the voyage, and
						the gross wages paid, including all allowances for the calendar year in which
						the wages were earned.
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 › REPORTS TO BE FILED › Section 63.56 - Other reports

Current through Register Vol. 54, No. 28, July 13, 2024
Each employer, whether or not liable for the payment of
						  contributions, shall file from time to time any other reports as may be
						  required of him by the Bureau in order to determine his liability or for any
						  other purpose necessary in the administration of the provisions of the
						  Law.
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 › REPORTS TO BE FILED › Section 63.57 - Request for time extensions

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
						Employers desiring an extension of time in which to file reports or to pay
						contributions shall make their requests to the Bureau in writing stating
						reasons justifying the extension together with a statement of the period and
						terms of the extension desired.
(b)
						All requests shall be received by the Bureau on or before the date on which the
						report or the contribution for which an extension is being requested is
						regularly due.
(c) The Bureau may
						in its discretion grant or refuse the request and shall notify the employer
						accordingly.
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 › REPORTS TO BE FILED › Section 63.59 - PEO quarterly reports

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Method and content of report
. A report required under section
						315(a)(4) of the law (43 P. S. §
													795(a)(4)) shall be made
						through the electronic filing system prescribed by the Department for that
						purpose, and include the information required by that system.
(b)
Filing date
. The filing
						date of a report required under section 315(a)(4) of the law is the date
						indicated on the confirmation page displayed upon completion of the filing
						process.
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 › REPORTS TO BE FILED › Section 63.60 - Mass layoff report

Current through Register Vol. 54, No. 28, July 13, 2024
(a) An employer
						that lays off or separates 50 or more individuals within any 7-day period shall
						provide the information that the Department requires for processing the
						individuals' applications and claims for unemployment compensation.
(b) The employer shall file the report
						required under subsection (a) in accordance with the following.
(1) The employer shall file the report no
						later than 5 business days prior to the first layoff or separation, unless the
						Department extends the due date for the report for good cause.
(2) The employer shall file the report in the
						same manner that documents shall be filed with the UCTS under §
													63.25 (relating to filing
						methods). The filing date of the report will be determined in accordance with
						§ 63.25.
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 › MISCELLANEOUS PROVISIONS › Section 63.63 - Agreement to compromise

Current through Register Vol. 54, No. 28, July 13, 2024
(a) An
						employer's application for compromise of contributions, interest or penalties
						under section 309.1 of the law (43 P. S. §
													789.1) shall be filed in the manner
						prescribed in §
												63.25 (relating to filing
						methods). The employer shall provide all information requested by the
						Department to determine whether the application will be granted.
(b) An application for compromise is
						effective only if both of the following occur:
(1) The Department notifies the employer that
						the application is approved.
(2)
						The employer pays the contributions, reimbursement, interest, penalties and
						legal costs that it owes, other than those amounts the Department has agreed to
						forgo in the compromise, within the time and in the manner that the Department
						specifies.
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 › MISCELLANEOUS PROVISIONS › Section 63.64 - Records to be kept by employer

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Content of records.
Each employer, whether or not liable for
						the payment of contributions, shall keep clear, accurate and complete
						employment and payroll records. The records must contain the following
						information on each worker, including workers whom the employer considers to be
						independent contractors, workers whom the employer considers not "employees"
						under the law, and workers covered by an arrangement described in section
						4(j)(2.1) of the law (43 P. S. §
													753(j)(2.1)):
(1) Social security account number.
(2) Full name.
(3) Wage rate (hourly, daily or piece rate,
						weekly, monthly or annual salary).
(4) Total remuneration paid for each pay
						period by type of payment (cash and fair market value of noncash
						remuneration).
(5) Traveling or
						other business expenses actually incurred and accounted for, and the dates such
						expenses were incurred and were paid by the employer.
(6) Place of employment.
(7) All scheduled hours and hours
						worked.
(8) Daily attendance
						record, showing the dates on which the worker actually worked, and time lost
						due to reasons other than lack of work.
(9) If separated, the date and the reasons
						for separation.
(10) Number of
						credit weeks.
(11) Documentation of
						payments made to the worker, including bank statements, cancelled checks,
						copies of cancelled checks, check stubs, and electronic funds transfer
						records.
(12) If the worker is
						covered by an arrangement described in section 4(j)(2.1) of the law, the
						contract between the employer and the other party to the arrangement.
(13) Any contract between the employer and
						the worker.
(14) If the employer
						considers the worker to be an independent contractor or otherwise not an
						"employee" under the law, all records, documentation and evidence supporting
						that position.
(15) Federal and
						State tax returns for the periods when the worker was employed.
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 › MISCELLANEOUS PROVISIONS › Section 63.66 - Power of attorney

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Power of attorney.
An employer may appoint an agent with full
						or limited power and authority to act on its behalf with the
						Department.
(b)
Form of
						power of attorney.
An employer's appointment of an agent shall be made
						in the manner prescribed by the Department and contain the information required
						by the Department.
Pennsylvania Code › Title 34 - LABOR AND INDUSTRY › Part II - Bureau of Employment Security › Subpart A - Unemployment Compensation › Chapter 63 - RESPONSIBILITIES OF EMPLOYERS › Subchapter B - MULTISTATE AGREEMENTS › MISCELLANEOUS › Section 63.71 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this
						  subchapter, have the following meanings, unless the context clearly indicates
						  otherwise:
Agency
-Any officer, board, commission
						  or other authority charged with the administration of the unemployment
						  compensation law of a participating jurisdiction.
Covering state
-The state to which an
						  employer has erroneously paid contributions under the unemployment compensation
						  law of the state with respect to wages paid for such unemployment.
Interested agency
-The agency of an
						  interested jurisdiction.
Interested jurisdiction
-Any
						  participating jurisdiction to which an election submitted under the provisions
						  of this subchapter is sent for its approval.
Jurisdiction
-Any state of the United
						  States, the District of Columbia, Puerto Rico, Virgin Islands or with respect
						  to the Federal government, the coverage of any Federal unemployment
						  compensation law.
Participating jurisdiction
-A
						  jurisdiction whose administrative agency has subscribed to the arrangement and
						  whose adherence thereto has not terminated.
Refunding state
-The state to which an
						  employer has erroneously paid contributions under the unemployment compensation
						  law of a participating jurisdiction.
Services customarily performed by an individual
						  in more than one jurisdiction
-Services performed in more than one
						  jurisdiction during a reasonable period, if the nature of the services gives
						  reasonable assurance that they will continue to be performed in more than one
						  jurisdiction or if such services are required or expected to be performed in
						  more than one jurisdiction under the election.
Pennsylvania Code › Title 34 - LABOR AND INDUSTRY › Part II - Bureau of Employment Security › Subpart A - Unemployment Compensation › Chapter 63 - RESPONSIBILITIES OF EMPLOYERS › Subchapter B - MULTISTATE AGREEMENTS › MISCELLANEOUS › Section 63.72 - Approval of coverage elections under the Interstate Reciprocal Coverage Agreement

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Any
						employer may file an election on Form RC-1, Employer's Election to Cover
						Multistate Workers Under the Law (43 P. S. §
													792) to cover under the law of a single
						participating jurisdiction all of the services performed for him by any
						individual who customarily works for him in more than one participating
						jurisdiction.
(b) An election may
						be filed with respect to an individual with any participating jurisdiction in
						which:
(1) Any part of the services are
						performed.
(2) The individual has
						his residence.
(3) The employing
						unit maintains a place of business to which the services of the individual bear
						a reasonable relation.
Pennsylvania Code › Title 34 - LABOR AND INDUSTRY › Part II - Bureau of Employment Security › Subpart A - Unemployment Compensation › Chapter 63 - RESPONSIBILITIES OF EMPLOYERS › Subchapter B - MULTISTATE AGREEMENTS › MISCELLANEOUS › Section 63.73 - Effective period of elections

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Commencement.
An election approved under the provisions of
						this subchapter shall become effective at the beginning of the calendar quarter
						in which the election was submitted, unless the election as approved specifies
						the beginning of a different calendar quarter.
(b)
Termination.
The
						application of an election to any individual under the provisions of this
						subchapter shall terminate if the agency of the elected jurisdiction finds that
						the nature of the services customarily performed by the individual for the
						electing unit has changed so that they are no longer customarily performed in
						more than one participating jurisdiction. The termination shall be effective on
						the closing date of the calendar quarter in which notice of the finding is
						mailed to all parties affected.
(c)
Normal effect.
Except as provided by subsection (a) each
						election approved under the provisions of this subchapter shall remain in
						effect through the close of the calendar year in which it is submitted, and
						thereafter until the close of the calendar quarter in which the electing unit
						gives written notice of its termination to all affected agencies.
(d)
Notification of termination.
Whenever an election under this subchapter ceases to apply to any
						individual under subsections (a) and (b), the electing unit shall notify the
						affected individual accordingly.