Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 919.3 - Applicability(a) Employer liabilities.--Except as provided in subsections (c) and (d), the program shall apply to the following unemployment compensation employer liabilities: (1) Unpaid contributions due for calendar quarters through the third quarter of 2016, for which the employer reported the employee Information or the department acquired the employee information through an Audit.(2) Unpaid contributions due for calendar quarters through the third quarter of 2016, for which the employer did not report the employee Information and the department did not acquire the employee information through An audit.(3) Unpaid reimbursement due on or before October 31, 2016.(4) Unpaid interest due on contributions paid late for calendar quarters through the third quarter of 2016 or on reimbursement that was due on or before October 31, 2016, and was paid late.(5) Unpaid penalties due for reports filed late for calendar quarters through the third quarter of 2016.(b) Claimant liabilities.--Except as provided in Subsections (c) and (d), the program shall apply to the following unemployment compensation claimant liabilities: (1) A fault overpayment of compensation under section 804(a) established pursuant to a notice of determination of overpayment issued by the department on or before December 31, 2016, to the extent repayment has not occurred.(2) A nonfault overpayment of compensation under section 804(b)(1) established pursuant to a notice of determination of overpayment issued by the department on or before December 31, 2016, to the extent repayment has not occurred.(3) Compensation paid to a claimant for calendar weeks through the week ending December 31, 2016, for which the department has not Issued a notice of determination of overpayment, but the claimant acknowledges that the compensation was overpaid under circumstances to which section 804(a) applies.(4) Unpaid interest due on an overpayment of compensation under section 804(a) that was Repaid on or before December 31, 2016.(5) The unpaid amount assessed on an overpayment of compensation under section 801(c), to the extent repayment has not occurred.(c) Excluded liabilities.--The following unemployment compensation liabilities are excluded from the program: (1) An overpayment of compensation established pursuant to a notice of determination of overpayment that has not become final.(2) An employer liability for which a petition for reassessment under section 304(b) or an application for review and redetermination of contribution rate under section 301(e)(2) is Pending.(d) Further exclusions.--The department may exclude the following unemployment compensation liabilities from the program: (1) A liability for which a praecipe for a writ of execution was filed prior to receipt of the amnesty form.(2) A liability that was referred for judicial proceedings or for which a judicial proceeding was commenced prior to receipt of the amnesty form.(3) A liability that is required to be paid under an order of a federal or state court.Added by P.L. TBD 2016 No. 144, § 13, eff. 11/3/2016.