§ 61.3a. Third party sick pay.
(a) Definitions. For purposes of this section:
(1) A sick pay payment is any payment on account of sickness or accident disability that is ‘‘wages’’ as provided in the law.
(2) A third party payor is an entity that makes a sick pay payment, is not reimbursed for the payment on a cost plus fee basis, and is not an employer of the recipient.
(3) A funding employer is an entity that finances, directly or indirectly, in whole or in part, a sick pay payment to one or more of its employees by a third party payor.
(b) Reporting and contribution requirements.
(1) A funding employer shall report, and pay the contributions due with respect to, a sick pay payment, unless a third party payor is required to do so.
(2) A third party payor shall report, and pay the contributions due with respect to, a sick pay payment it makes, unless within 15 days of payment the third party payor gives written notice to the funding employer for which the recipient most recently performed services, of the name and social security account number of the recipient and the amount of the payment.
(c) Date of payment. A sick pay payment is considered paid as provided in subsection (a).
(d) Enforcement. A third party payor that is required to report, and pay contributions on, a sick pay payment, is deemed to be an employer for the purpose of application of all provisions in the law relating to its enforcement, and the collection of contributions, interest and penalties.
Source The provisions of this § 61.3a adopted February 11, 2011, effective February 12, 2011, 41 Pa.B. 844.
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