Title 34--LABOR
AND INDUSTRYDEPARTMENT OF LABOR AND INDUSTRY [34 PA. CODE CH. 67] Reports Regarding Professional Employer Arrangements [36 Pa.B. 957] The Department of Labor and Industry (Department), Office of Unemployment Compensation Tax Services, adds § 67.1 (relating to reports regarding professional employer arrangements under section 315 of the law) as a statement of policy to read as set forth in Annex A. The statement of policy is added under section 315 of the Unemployment Compensation Law (law) (43 P. S. § 795), added by the act of June 15, 2005 (P. L. 8, No. 5) (Act 5).
A. Effective Date
This statement of policy will be effective immediately upon publication in the Pennsylvania Bulletin.
B. Contact Person
The contact person for this statement of policy is R. Scot Miedrich, Director, Office of Unemployment Compensation Tax Services, Department of Labor and Industry, Room 915, Labor and Industry Building, 7th and Forster Streets, Harrisburg, PA 17121, (717) 787-2097, rmiedrich@state.pa.us.
C. Statutory Authority
Section 315(a)(4) of the law provides that an entity to whom some or all of a workforce is transferred, as part of or resulting in a professional employer arrangement under section 4(j)(2.1) of the law (43 P. S. § 753(j)(2.1)), shall file a report with the Department for each calendar quarter. See section 315(a)(4) of the law. Section 315(b) of the law provides that this report must be made in the manner prescribed, and contain the information required, by the Department.
This statement of policy is published under the authority of section 201(a) of the law (43 P. S. § 761(a)), which authorizes the Department to adopt regulations and require reports from employers to administer and enforce the law. This statement of policy is being issued pending the promulgation of regulations in accordance with section 315 of the law.
D. Purpose of the Statement of Policy
A report required under section 315(a)(4) of the law is due by the last day of the month immediately following the calendar quarter for which the report is filed. Section 315(a)(4) was added to the law by Act 5. Under section 13 of Act 5, the requirements of section 315(a)(4) of the law apply to calendar quarters beginning on or after July 1, 2005.
Section 315(b) of the law provides that a report required under section 315(a)(4) of the law must be made in the manner prescribed, and contain the information required, by the Department. Because the reporting requirements of section 315(a)(4) of the law have taken effect, it is necessary that the Department expeditiously establish the manner of filing and content of the reports.
The purpose of this statement of policy is to designate the manner of filing and content of reports under section 315(a)(4) of the law and implement section 315(b) of the law, pending the adoption of regulations.
(Editor's Note: The regulations of the Department, 34 Pa. Code, are amended by adding a statement of policy in § 67.1 to read as set forth in Annex A.)
STEPHEN M. SCHMERIN,
SecretaryFiscal Note: 12-73. No fiscal impact; (8) recommends adoption.
Annex A TITLE 34. LABOR AND INDUSTRY PART II. BUREAU OF EMPLOYMENT SECURITY Subpart A. UNEMPLOYMENT COMPENSATION CHAPTER 67. STATEMENTS OF POLICY § 67.1 Reports regarding professional employer arrangements under section 315 of the law.
(a) Under section 315(a)(4) of the law (43 P. S. § 795(a)(4)), an entity to which some or all of a workforce is transferred as part of or resulting in a professional employer arrangement under section 4(j)(2.1) of the law (43 P. S. § 753(j)(2.1)), shall file a report with the Department for each calendar quarter.
(b) The report is due by the last day of the month immediately following the calendar quarter for which the report is filed. The reporting requirements of section 315(a)(4) of the law apply to calendar quarters beginning on or after July 1, 2005.
(c) The report must be made on the Department of Labor and Industry's website (www.peoreporting.state. pa.us) and contain the information requested at the website.
[Pa.B. Doc. No. 06-328. Filed for public inspection February 24, 2006, 9:00 a.m.]
