Title 34—LABOR
AND INDUSTRYDEPARTMENT OF LABOR AND INDUSTRY [ 34 PA. CODE CH. 63 ] Responsibilities of Employers [41 Pa.B. 3094]
[Saturday, June 18, 2011]The Department of Labor and Industry (Department), Office of Unemployment Compensation Tax Services (UCTS), amends Chapter 63 (relating to responsibilities of employers).
A. Statutory Authority
These regulations are promulgated under section 201(a) of the Unemployment Compensation Law (law) (43 P. S. § 761(a)), which authorizes the Department to promulgate and amend rules and regulations necessary to administer the law.
B. Background and Description of Proposed Rulemaking
The purpose of this final-form rulemaking, which covers 50 sections of the Department's regulations, is to update the regulations to conform to current law and practice.
This final-form rulemaking rescinds 12 sections of Chapter 63 and partially deletes additional sections. The Department is deleting provisions that are obsolete, inconsistent with the law or superseded by a subsequent statutory enactment. In some cases, the Department is deleting a provision and combining its contents with other regulatory provisions to consolidate regulations with similar subject matter. In cases when a regulation is superfluous because it merely repeats an existing statutory provision, the regulation is rescinded or amended to refer to the law.
References to obsolete subdivisions of the Department are deleted or replaced with references to the current agency or the Department generally. References to specific forms, some of which are outdated, are deleted whenever possible.
In addition to the foregoing types of changes that occur throughout the final-form rulemaking, there are particular changes as described as follows.
The law requires the Department to transfer the experience record and reserve account balance of a predecessor to its successor-in-interest if they share common ownership, control or management. The Department had interpreted this provision of the law to apply if there was common ownership at the time of the business transfer and without regard to the duration of that common ownership. See Armco Inc. v. Department of Labor and Industry, 713 A.2d 1208 (Pa. Cmwlth. 1998). Section 63.1a (relating to determining common ownership, control or management) modifies the Department's interpretation of the law. It provides that the Department will not transfer a predecessor's employment experience to its successor-in-interest if the entities' common ownership, control or management commenced immediately before the business transfer.
Section 63.2 (relating to part transfers of organization, trade or business), regarding part transfers of an employer's experience record and reserve account balance, applies only to transfers that occurred before July 1, 2005. Subsequent transfers will be governed by the regulations that deal with transfers generally and the 2005 amendments to the law.
Section 63.3 (relating to required forms and time limits for applications) is amended to clarify that an application for transfer of an employer's experience record and reserve account balance is necessary in cases when a transfer is desired and to specify when the Department will consider an untimely application for transfer to be filed nunc pro tunc.
Section 63.4 (relating to disapproval of applications for delinquency) is amended to delete a subsection that allowed a redundant 30-day period to pay the predecessor's delinquency to obtain a transfer of the predecessor's experience record and reserve account balance to the successor.
Section 63.15 (relating to determination under combined experience provisions) has been extensively amended to consolidate the provisions that determine the earliest calendar year for which a combination of the predecessor's experience and successor's experience apply to the contribution rate of the successor. Under certain circumstances, the combined experience applies to the successor's rate for the year in which the transfer of business or workforce to the successor occurred. These provisions apply to a transfer of the predecessor's experience record and reserve account balance that is requested by the successor.
Section 63.21 (relating to notification of rate and prerequisites for applications for review and redetermination) is amended to provide that an employer is not notified of its contribution rate until the Department issues a contribution rate notice to the employer. As amended, this section also provides that an employer may not assert a reason for objecting to the Department's rate determination that it has not included in its appeal.
In § 63.22 (relating to supporting data), the supporting data to be furnished with a rate appeal is expanded to address types of delinquency rates that exist as a result of recent amendments to the law.
In § 63.23 (relating to unacceptable reasons), unacceptable reasons for filing a rate appeal are expanded to include a challenge to the reserve account balance based on an alleged error that is more than 4 years old. New provisions addressing the consequences of a payment plan default are added. A rate that is revised upwards due to a default may be appealed, but the only issue that may be raised is whether there was a default justifying the increase.
Adopted § 63.25 (relating to filing methods) enumerates acceptable methods for filing documents with the UCTS. Also, it specifies the dates on which documents submitted to the Department by these methods will be deemed to be filed.
Adopted § 63.26 (relating to appeal to the Secretary) provides procedures for appeals of UCTS decisions to the Secretary. It concerns rate appeals, petitions for reassessment and applications for refund or credit.
Sections 63.31—63.36, concerning relief from charges, are amended and § 63.36a (relating to duration of relief from benefit charges and notice of changed circumstances) is adopted. New definitions and a list of circumstances under which an employer will be granted relief are provided. The method to be used, and time limit, for filing requests for relief are amended. Section 63.36a addresses termination of relief from benefit charges.
Section 63.51 (relating to initial and renewed registration) is amended to include the circumstances under which an employer shall file a renewed registration document with the Department.
Section 63.52 (relating to quarterly reports from employers) requires that employers file quarterly reports electronically.
Adopted § 63.59 (relating to PEO quarterly reports) specifies the method of filing and the filing date of Professional Employer Organization reports. It will replace a statement of policy issued on this subject.
Under adopted § 63.60 (relating to mass layoff report), if an employer lays off 50 or more individuals within a 7-day period; the employer is required to provide information to assist the Department to process the workers' benefit claims.
Section 63.63 (relating to agreement to compromise), regarding agreements to compromise tax liability, is amended to specify when an application to compromise is effective.
Section 63.64 (relating to records to be kept by employer), regarding records that an employer shall retain for unemployment compensation (UC) purposes, is amended to include workers whom the business believes are not ''employees'' and workers covered by a professional employer arrangement. In addition, more types of records are required.
Adopted § 63.66 (relating to power of attorney) provides that a business may empower an agent to represent it before the Department.
Section 63.91 (relating to elections) specifies the minimum and maximum periods of an election of reimbursable status.
Section 63.93 (relating to filing of surety bond) specifies the term of a surety bond and clarifies that the bond applies to benefits that are based on wages paid during the period of reimbursable status, including benefits paid after that status has ended.
Under § 63.94 (relating to filing of security deposit), a nonprofit organization that provides money or securities as collateral in connection with an election of reimbursable status shall provide new collateral if it renews its reimbursable status when the current election expires. This section also specifies the reimbursement obligations that are secured by collateral in the form of money or securities.
Adopted § 63.96a (relating to conversion to contributory status) establishes procedures for situations when an employer elects reimbursable status but fails to provide collateral or a surety bond ceases to be effective during the period of an election. It also provides that unpaid reimbursement obligations are a basis for a delinquency contribution rate if the employer converts to contributory status. Also, this section clarifies that a reimbursable employer that becomes a contributory employer remains liable for benefits that are based on wages paid during reimbursable status.
If a reimbursable employer provides securities as collateral, the Department may sell the securities to satisfy any amount owed by the employer. Section 63.97 (relating to return or sale of money or securities) clarifies that any interest or increase in value accruing on the security may also be applied to the employer's debt.
Section 63.99 (relating to assignment of rate of contribution) contains updated provisions specifying how the Department will determine an employer's contribution rate if the employer previously had been a reimbursable employer.
Subchapter D (relating to payment by electronic transfer) specifies the circumstances in which an employer shall pay liabilities by electronic transfer. An employer that is not required to pay by electronic transfer and a claimant who is repaying an overpayment of benefits may use electronic transfer voluntarily.
C. Comments
The notice of proposed rulemaking was published at 40 Pa.B. 5179 (September 11, 2010). The Department received comments from the Independent Regulatory Review Commission (IRRC). The Senate Labor and Industry Committee and the House Labor Relations Committee did not comment.
§ 63.25. Filing methods
Comment: Subsections (b)—(f) specify certain methods to file documents with the UCTS. Subsection (g) would allow the Department to prescribe additional methods to file documents and, if an additional method is prescribed, require the Department to designate the date on which a document is filed using that method. Subsection (g) also would allow the Department to suspend use of one or more filing methods under certain circumstances. IRRC commented that changing filing methods and determining when a document is filed must be done through the rulemaking process and recommended that the Department delete subsection (g).
Response: In accordance with IRRC's comments, the Department deleted subsection (g) from the final-form rulemaking.
§ 63.31. Applicability and definitions
Comment: Sections 63.31—63.37 concern relief from benefit charges. Section 63.31(c) (relating to applicability and definitions) defines the term ''material change.'' Because this term does not otherwise appear in the relief-from-charges regulations, as amended, IRRC commented that the Department should delete the definition or explain why it is needed.
Response: Under section 302(a)(2) of the law (43 P. S. § 782(a)(2)), if a claimant has a part-time job in addition to other employment and is separated from the other employment, the part-time employer may be relieved of charges for the claimant's benefits ''while such part-time work continues without material change . . .'' (emphasis added). The definition of ''material change'' is relevant to this relief-from-charges provision. However, when describing section 302(a)(2) of the law in § 63.32(b) (relating to reasons for relief from benefit charges), the Department inadvertently omitted the phrase ''without material change.'' The Department has included that phrase in final-form § 63.32(b) to clarify the relevance of the definition of ''material change.''
Comment: ''Material change'' is defined in § 63.31(c) as ''[a] substantial reduction in wages or in the number of hours or days ordinarily worked by the claimant employed in part-time work.'' IRRC commented that the meaning of the phrase ''substantial reduction'' in this definition is unclear and suggested that the Department replace the phrase ''substantial change'' with a quantifiable provision.
Response: Whether a reduction in a claimant's wages is substantial has been addressed by Commonwealth Court in numerous cases concerning eligibility for benefits. The Court has held that a substantial reduction in compensation constitutes a necessitous and compelling cause to terminate employment for purposes of section 402(b) of the law (43 P. S. § 802(b)). A-Positive Electric v. UCBR, 654 A.2d 299 (Pa. Cmwlth. 1995); Steinberg Vision Associates v. UCBR, 624 A.2d 237 (Pa. Cmwlth. 1993). The Court also has stated that ''there is no talismanic percentage figure that separates a substantial reduction from one that is not. Each case must be measured by its own circumstances.'' Ship Inn Inc. v. UCBR, 412 A.2d 913, 915 (Pa. Cmwlth. 1980). The Court applies a similar analysis for purposes of the labor dispute provision in section 402(d) of the law in cases where there is not a collective bargaining agreement between the employer and the employees. If the employees engage in a work stoppage in response to a substantial change in the terms and conditions of employment, the employees are eligible under section 402(d) of the law. Chavez v. UCBR, 738 A.2d 77 (Pa. Cmwlth. 1999). Again, ''[t]here is no talismanic percentage to determine when an employer's unilateral changes in the terms and conditions of employment are substantial; rather each case must be examined under its own attendant circumstances.'' Chavez v. UCBR, 738 A.2d 77, 82. To be consistent with case law indicating that ''substantial'' is not determined by reference to a fixed standard, but instead is determined by the facts and circumstances at hand, the Department believes that the definition should remain as it is currently worded.
§ 63.63. Agreement to compromise
Comment: Subsection (a) as proposed provided that ''[a]n employer's application for compromise of contributions, interest or penalties under the provisions of section 309.1 of the law (43 P. S. § 789.1) shall be made in the manner that the Department prescribes, and containing all information that the Department requires.'' IRRC questioned how a person reading this provision would know how to comply and suggested that the Department amend this provision to provide clear direction on how to file the document and how the applicant will know what information to provide.
Response: To implement IRRC's suggestions, the Department revised the subsection in this final-form rulemaking to read as follows: ''An employer's application for compromise of contributions, interest or penalties under the provisions of 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.'' This revised language provides clear direction to an applicant on how to file the application; that is, the applicant is directed to use the filing methods in § 63.25. This new language also ensures that an employer will know what information to provide, because the employer is only required to supply information that the Department requests. The Department has an application form that elicits the information generally needed to evaluate a compromise request. If information beyond what is supplied on the form is needed, or if the employer does not use the application form, the Department would identify and request additional information that is needed.
D. Affected Persons
This final-form rulemaking potentially affects all of the approximately 280,000 employers covered by the law.
E. Fiscal Impact
Commonwealth and the regulated community
This final-form rulemaking will allow the Department, under certain circumstances, to use the UC employer experience of both the predecessor and the successor-in-interest to calculate the successor's contribution rate for the year in which the transfer of business or workforce occurred. Although the amount of UC tax savings for successor employers and the corresponding decrease in tax revenues for the UC Fund cannot be estimated, the Department expects the number of affected employers to be small and the overall monetary impact to be minimal. The Department is unable to estimate the cost to nonprofit, reimbursable employers of the provision requiring them to increase the value of their security as payrolls increase.
Political subdivisions
This final-form rulemaking does not affect political subdivisions, except to the extent that they are employers covered by the law.
General public
This final-form rulemaking does not affect the general public.
F. Paperwork Requirement
If an employer ceases to provide employment and subsequently resumes providing employment, § 63.51 requires the employer, under certain circumstances, to renew its UC registration. While § 63.64 requires employers to keep employment records on all workers and to preserve additional types of records, it does not require employers to create records or information that they would not have created otherwise and does not impose additional reporting requirements.
G. Sunset Date
The regulations will be monitored through practice and application. Therefore, a sunset date is not designated.
H. Effective Date
With the exception of §§ 63.52(e) and 63.110—63.114, this final-form rulemaking will be effective June 18, 2011. The amendments to §§ 63.11—63.17 apply to transfers of organization, trade, business or workforce under section 301(d)(1)(A) of the law (43 P. S. § 781(d)(1)(A)) that occur on or after June 18, 2011. Section 63.59 applies to reports filed on or after June 18, 2011. The amendments to § 63.64(a) apply to employment occurring on or after June 18, 2011. The amendments to § 63.94 apply to elections to make payments in lieu of contributions that take effect on or after June 18, 2011. Because § 63.2 has been superseded by the act of June 15, 2005 (P. L. 8, No. 5) with regard to transfers of organization, trade, business or workforce that occur on or after July 1, 2005, § 63.2 is amended to restrict its applicability to transfers that occurred before that date.
At this time, the Department is not yet able to implement §§ 63.52(e) and 63.111—63.115. Sections 63.52(e) and 63.111—63.115 will take effect on the date designated by the Department in a notice published in the Pennsylvania Bulletin and will apply to calendar quarters and billing periods that begin on or after the effective date.
I. Regulatory Review
Under section 5(a) of the Regulatory Review Act (71 P. S. § 745.5(a)), on August 26, 2010, the Department submitted a copy of the notice of proposed rulemaking, published at 40 Pa.B. 5179, to IRRC and the Chairpersons of the Senate Labor and Industry Committee and the House Labor Relations Committee for review and comment.
Under section 5(c) of the Regulatory Review Act, IRRC and the House and Senate Committees were provided with copies of the comments received during the public comment period, as well as other documents when requested. In preparing the final-form rulemaking, the Department has considered all comments from IRRC, the House and Senate Committees and the public.
Under section 5.1(j.2) of the Regulatory Review Act (71 P. S. § 745.5a(j.2)), on April 27, 2011, the final-form rulemaking was deemed approved by the House and Senate Committees. Under section 5.1(e) of the Regulatory Review Act, IRRC met on April 28, 2011, and approved the final-form rulemaking.
J. Findings
The Department finds that:
(1) Public notice of proposed rulemaking was given under sections 201 and 202 of the act of July 31, 1968 (P. L. 769, No. 240) (45 P. S. §§ 1201 and 1202) and the regulations thereunder, 1 Pa. Code §§ 7.1 and 7.2.
(2) A public comment period was provided as required by law and all comments received were considered.
(3) This final-form rulemaking does not enlarge the purpose of the proposed rulemaking published at 40 Pa.B. 5179.
(4) This final-form rulemaking is necessary and suitable for the administration of the law.
K. Order
The Department, acting under the authority of the law, orders that:
(a) The regulations of the Department, 34 Pa. Code Chapter 63, are amended by adding §§ 63.1a, 63.26, 63.36a, 63.59, 63.60, 63.66, 63.96a and §§ 63.111—63.115, by amending §§ 63.2—63.4, 63.15, 63.17, 63.21, 63.22—63.24, 63.31, 63.33, 63.36, 63.41, 63.42, 63.51, 63.64, 63.91, 63.93—63.95, 63.97 and 63.99 and by deleting §§ 63.11—63.14, 63.16, 63.34, 63.35, 63.43, 63.58, 63.61, 63.62 and 63.75 to read as set forth at 40 Pa.B. 5179; and by adding § 63.25 and by amending §§ 63.32, 63.52 and 63.63 to read as set forth in Annex A.
(b) The Secretary of the Department shall submit this order, 40 Pa.B. 5179 and Annex A to the Office of General Counsel and the Office of Attorney General for approval as to form and legality as required by law.
(c) The Secretary of the Department shall certify this order, 40 Pa.B. 5179 and Annex A and deposit them with the Legislative Reference Bureau as required by law.
(d) With the exception of §§ 63.52(e) and 63.110—63.114, this final-form rulemaking will be effective June 18, 2011. The amendments to §§ 63.11—63.17 apply to transfers of organization, trade, business or workforce under section 301(d)(1)(A) of the law (43 P. S. § 781(d)(1)(A)) that occur on or after June 18, 2011. Section 63.59 applies to reports filed on or after June 18, 2011. The amendments to § 63.64(a) apply to employment occurring on or after June 18, 2011. The amendments to § 63.94 apply to elections to make payments in lieu of contributions that take effect on or after June 18, 2011. Because § 63.2 has been superseded by the act of June 15, 2005 (P. L. 8, No. 5) with regard to transfers of organization, trade, business or workforce that occur on or after July 1, 2005, § 63.2 is amended to restrict its applicability to transfers that occurred before that date. At this time, the Department is not yet able to implement §§ 63.52(e) and 63.111—63.115. Sections 63.52(e) and 63.111—63.115 will take effect on the date designated by the Department in a notice published in the Pennsylvania Bulletin and will apply to calendar quarters and billing periods that begin on or after the effective date.
JULIA K. HEARTHWAY,
Acting Secretary(Editor's Note: For the text of the order of the Independent Regulatory Review Commission relating to this document, see 41 Pa.B. 2502 (May 14, 2011).)
Fiscal Note: Fiscal Note 12-93 remains valid for the final adoption of the subject regulations.
Annex A 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 § 63.25. Filing methods.
(a) Applicability. Except as otherwise provided in the law or this chapter, a document shall be filed with the Office of Unemployment Compensation Tax Services (UCTS) in accordance with subsections (b)—(g).
(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.
(c) Common carrier. A document may be delivered by a common carrier of property that is subject to the authority of the Pennsylvania Public Utility Commission or the United States National Surface Transportation Board. The date of filing is the date the document was delivered to the common carrier, as established by a document or other record prepared by the common carrier in the normal course of business. If the date of delivery to the common carrier cannot be determined by the documents in the record, the date of filing will be the date recorded by UCTS when it receives the document.
(d) Fax transmission.
(1) The filing date will be determined as follows:
(i) The date of receipt imprinted by the UCTS fax machine.
(ii) If the UCTS fax machine does not imprint a legible date, the date of transmission imprinted on the faxed document by the sender's fax machine.
(iii) If the faxed document is received without a legible date of transmission, the filing date will be the date recorded by UCTS when it receives the document.
(2) A party filing a document by fax transmission is responsible for delay, disruption, interruption of electronic signals and readability of the document and accepts the risk that the document may not be properly or timely filed.
(e) Electronic transmission other than fax transmission. The filing date is the receipt date recorded by the UCTS electronic transmission system, if the electronic record is in a form capable of being processed by that system. A party filing by electronic transmission shall comply with UCTS instructions concerning format. A party filing by electronic transmission is responsible for using the proper format and for delay, disruption, interruption of electronic signals and readability of the document and accepts the risk that the document may not be properly or timely filed.
(f) Personal delivery. The filing date will be the date the document was personally delivered to UCTS during its normal business hours.
RELIEF FROM BENEFIT CHARGES § 63.32. Reasons for relief from benefit charges.
(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.
(b) Under section 302(a)(2) of the law, an employer may be granted relief from benefit charges when the claimant continues to work part-time for the employer without material change after being separated from other employment.
(c) Under section 302(a)(2.1) of the law, an employer may be granted relief from benefit charges when the claimant was separated due to a cessation of business of 18 months or less caused by a disaster.
REPORTS TO BE FILED § 63.52. Quarterly reports from employers.
(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.
(b) Termination of reporting. An employer may stop filing reports required under subsection (a) if it certifies in writing that it no longer provides employment as defined in section 4 of the law (43 P. S. § 753) or the Department determines that the employer no longer provides the employment.
(c) Contents of reports. An Employer's Report for Unemployment Compensation must contain the total amount of wages paid during the calendar quarter, the amount of wages paid during the calendar quarter that does not exceed the limitation in section 4(x)(1) of the law, the amount of contributions due, and other information the Department requires. An Employer's Quarterly Report of Wages Paid to Each Employee must contain the following:
(1) The name and Social Security number of each employee to whom wages were paid during the calendar quarter.
(2) The amount of wages paid to each employee.
(3) The number of credit weeks for each employee.
(4) Other information the Department requires.
(d) Due date.
(1) An employer shall file reports required under subsection (a) on or before the last day of the month that immediately follows the end of the calendar quarter for which the reports are filed. If the day on which the reports are required to be filed is a Saturday, Sunday or legal holiday, the employer may file them on the first subsequent day that is not a Saturday, Sunday or legal holiday.
(2) The Department may require an employer that has discontinued operation of its organization, trade or business in this Commonwealth to file the reports required under subsection (a) immediately.
(e) Reporting methods. Except as otherwise prescribed by the Department under subsection (g), for calendar quarters beginning on or after the effective date of this subsection an employer shall make the reports required under subsection (a) through an electronic filing system that the Department prescribes.
(f) Filing date. The filing date of a report made under subsection (e) is the receipt date recorded by the electronic filing system.
(g) Additional reporting methods.
(1) The Department may prescribe additional methods for employers to make the reports required under subsection (a). If the Department prescribes an additional method to make a report, it will designate the date on which a report made by that method is filed. The Department may suspend use of one or more of the methods of making reports prescribed in subsection (e) or under this paragraph when it determines, in its discretion, that the method is obsolete, impractical or infrequently used.
(2) The Department may limit a class of employers to one or more methods of making the reports required under subsection (a), or limit a method of making the reports to a class or classes of employers.
(h) Waiver. Upon a showing of good cause, the Department may allow an employer to make the reports required under subsection (a), to file the reports, or both, by a method other than as provided in subsections (e), (f) and (g).
MISCELLANEOUS PROVISIONS § 63.63. Agreement to compromise.
(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.
[Pa.B. Doc. No. 11-1009. Filed for public inspection June 17, 2011, 9:00 a.m.]
