Subchapter D. PAYMENT BY ELECTRONIC TRANSFER
Sec.
63.111. Definitions.
63.112. Electronic transfer requirement, waiver and penalty.
63.113. Voluntary participation.
63.114. Date of payment.
63.115. Miscellaneous provisions.
Source The provisions of this Subchapter D adopted June 17, 2011, effective on the date designated by the Department in a notice published in the Pennsylvania Bulletin, 41 Pa.B. 3094; effective January 1, 2017, and applies to calendar quarters and billing periods that begin on or after January 1, 2017, 46 Pa.B. 5083, unless otherwise noted. Immediately preceding text appears at serial pages (357592) to (357594).
§ 63.111. Definitions.
The following words and terms, when used in this subchapter, have the following meanings, unless the context clearly indicates otherwise:
ACH—Automated clearing house—A Federal reserve bank, or an organization established by agreement with the National Automated Clearinghouse Association, which operates as a clearing house for transmitting or receiving entries between financial institutions and financial institution accounts, and which authorizes an electronic transfer of funds between the financial institutions or financial institution accounts.
ACH credit—A transaction in which the payer, through its own financial institution, originates an ACH transaction crediting the Department’s financial institution account and debiting its own financial institution account for the amount of the payment to the Department.
ACH debit—A transaction in which the Department, through its designated depository financial institution, originates an ACH transaction debiting the payer’s financial institution account and crediting the Department’s financial institution account for the amount of the payment to the Department.
Card processor—An entity which provides credit card and debit card payment services on behalf of the Department.
Credit card—A device or instrument which entitles the holder to obtain money, goods, services or anything of value on credit and is accepted by the card processor.
Debit card—A device or instrument which entitles the holder to obtain and transfer money from an account or accounts with a financial institution and is accepted by the card processor.
Electronic transfer—A transfer of funds by ACH credit, ACH debit, credit card or debit card.§ 63.112. Electronic transfer requirement, waiver and penalty.
(a) An employer shall make payment for a calendar quarter by electronic transfer if the employer’s liability for contributions, interest and penalty for that calendar quarter equals or exceeds $5,000 and continue to pay by electronic transfer thereafter regardless of whether the liability threshold is reached or exceeded for any subsequent quarter.
(b) An employer that has elected to make payments in lieu of contributions shall make payment for a billing period by electronic transfer if the employer’s liability for reimbursement, interest and penalties for that billing period equals or exceeds $5,000 and continue to pay by electronic transfer thereafter regardless of whether the liability threshold is reached or exceeded for any subsequent billing period.
(c) Upon a showing of good cause, the Department may exempt an employer from the electronic transfer payment requirements of this subchapter.
(d) If an employer subject to the electronic transfer payment requirements of this subchapter makes payment other than as required, the Department will charge a penalty of 10% of the payment, up to a maximum of $500 with a minimum of $25 per occurrence. The sums will be collectible in the manner provided in sections 308.1, 308.2, 308.3 and 309 of the law.
§ 63.113. Voluntary participation.
An employer that is not required to make payments by electronic transfer, and an individual liable for an overpayment of unemployment compensation benefits, may make payments by electronic transfer in accordance with this subchapter.
§ 63.114. Date of payment.
(a) A payment by ACH debit is made on the earliest date when the following apply:
(1) The Department may exercise the payer’s authorization to debit its financial institution account.
(2) The information necessary to process the payment has been received by the Department in the manner prescribed by the Department.
(b) A payment by credit card or debit card is made on the date when the information necessary to effectuate the payment is given to the card processor in a manner prescribed by the card processor.
(c) A payment by ACH credit is made on the date when the payment is received in the Department’s financial institution account.
(d) If the date when a payment is made by electronic transfer, as determined under subsections (a)—(c), is delayed as a result of a human error or a technological failure by the Department, the Department’s agents or the banking system that is beyond the employer’s control, the Department will redetermine the date of payment as if the error or failure had not occurred.
§ 63.115. Miscellaneous provisions.
(a) Information necessary to effectuate a payment by ACH debit includes the name of the financial institution, the financial institution’s routing number and the account number of the account to be debited. Information necessary to effectuate a payment by credit card or debit card shall be determined by the card processor.
(b) If a payment is made by electronic transfer and subsequently the transfer of funds to the Department is rescinded, the liability to which the payment was applied will be reinstated as if the payment was not made.
(c) The Department will provide one or more methods for payers to verify that payments by electronic transfer have been received by the Department.
(d) The Department may provide refunds by ACH credit.
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