§ 63.99. Assignment of rate of contribution.
If an employer who elects to make payments in lieu of contributions subsequently becomes a contributory employer, the employer’s rate of contribution shall be determined in accordance with the following:
(1) Wages paid by the employer during the period of the election, employee contributions paid on those wages, and benefit payments based on those wages are not taken into account for purposes of experience rating.
(2) If the employer was a contributory employer before the period of the election and the employer’s reserve account has not been terminated under section 302(d) of the law (43 P.S. § 782(d)), the employer is assigned a rate of contribution in accordance with section 301(a)(1) or 301.1 of the law (43 P.S. § 781(a)(1) and § 781.1)), whichever is applicable.
(3) If the employer was a contributory employer before the period of the election and the employer’s reserve account has been terminated under section 302(d) of the law, or the employer was not a contributory employer before the period of the election, the employer is assigned a rate of contribution in accordance with section 301(a)(3) or (4) of the law, whichever is applicable, until the employer is no longer subject to those provisions.
(4) A rate of contribution determined in accordance with paragraph (2) or (3) is subject to any adjustments required under the rate provisions of the law.
Source The provisions of this § 63.99 amended March 7, 1975, 5 Pa.B. 441; amended June 17, 2011, effective June 18, 2011, 41 Pa.B. 3094. Immediately preceding text appears at serial page (235592).
No part of the information on this site may be reproduced for profit or sold for profit.
This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.
