§ 63.23. Unacceptable reasons.
(a) The Department will not approve an application for review and redetermination of contribution rate based on the following reasons:
(1) Questions of eligibility. Claimants who caused the benefit charges were ineligible to receive unemployment compensation.
(i) Questions of eligibility for compensation shall be resolved conclusively under sections 501—512 of the law (43 P. S. § § 821—832) and § 65.63 (relating to filing of appeals).
(ii) Appeals raising questions of eligibility for compensation shall be filed in the manner and within the time prescribed in the law and this subpart. (For detailed instructions, see Form UC-44F, Notice of Financial Determination, which is mailed to base-year employers at the time the Department makes the financial determination on the application for benefits by the claimant.)
(2) Claimants who caused benefit charges. Claimants who caused benefit charges were separated from the applicant due to being discharged for willful misconduct connected with their work or due to leaving work without good cause attributable to their employment.
(i) Questions as to the right to relief from charges for these reasons shall be resolved conclusively under section 302(a) of the law (43 P. S. § 782(a)) and § § 63.31—63.37 (relating to relief from benefit charges).
(ii) Requests raising these questions shall be filed in the manner and within the time prescribed in the law and this subpart. (For detailed instructions, see Form UC-44FR, Request for Relief from Charges, which is mailed to base-year employers with the Form UC-44F.)
(3) Benefits charged to employer’s reserve account. Benefits charged to the reserve account of the employer as shown on Form UC-640, Monthly Notice of Compensation Charged, are incorrect.
(i) Questions regarding the accuracy of benefit charges on Form UC-640, shall be resolved conclusively under section 301(e)(1) of the law (43 P. S. § 781(e)(1)).
(ii) Protests contesting the accuracy of the charges shall be filed in the manner and within the time prescribed in the law and this subpart. (For detailed instructions, see Form UC-640, Monthly Notice of Compensation Charged, which is mailed to base-year employers following the payment of unemployment compensation to their former employees.)
(4) Reserve account balance. The reserve account balance as indicated on the Contribution Rate Notice is inaccurate, if the alleged inaccuracy is attributable to an error that occurred more than 4 years prior to the computation date for the contribution rate in question.
(5) Payment plan default. The rate of contribution assigned after the employer defaults on a deferred payment plan is incorrect for reasons unrelated to the payment plan or the default.
(i) Under section 301(a)(2) of the law, an employer that is delinquent in the payment of contributions, interest or penalty is assigned a rate of contribution that is the sum of 3% plus the employer’s rate as otherwise determined. However, if the employer is complying with a deferred payment plan, section 301(a)(2) of the law provides that the Department will issue a rate of contribution that does not include the additional 3%. If the employer defaults on the payment plan, section 301(a)(2) of the law provides that the employer’s contribution rate or rates for the period of the payment plan are retroactively revised to include the additional 3%.
(ii) If an employer with a deferred payment plan is assigned a rate that does not include the additional 3% and the employer is dissatisfied with the assigned rate, the employer is responsible to timely contest the assigned rate. If an employer defaults on a payment plan and the employer’s rate is revised to include the additional 3%, an application for review and redetermination of contribution rate filed in response to the rate revision is limited to the issue of whether a default on the payment plan occurred.
(b) An application for review and redetermination of contribution rate will not be disapproved under this section while the issues of benefit eligibility or charge relief are pending under the provisions specified, neither shall the application be disapproved pending such proceedings. In those cases, the employer’s application shall be held in abeyance until final resolution of the issue of eligibility or relief from charges.
Source The provisions of this § 63.23 amended April 26, 1974, 4 Pa.B. 826; amended June 17, 2011, effective June 18, 2011, 41 Pa.B. 3094. Immediately preceding text appears at serial pages (235575) to (235576).
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