Pennsylvania Statutes Title 24 P.S. Education § 25-2599.7. Payment of required contribution for public school employes’ social security

(a) Notwithstanding any other provision of law to the contrary, beginning in the 2016-2017 fiscal year and each fiscal year thereafter, each employer shall submit a report to the Department of Education documenting all wages for which payments are calculated under 24 Pa.C.S. § 8329 (relating to payments on account of social security deductions from appropriations) for each quarter by the twentieth day of the month following the end of the quarter. A school district that does not submit its report by this deadline shall be paid either out of the supplemental appropriation requested in subsection (c) or the excess calculated in subsection (d). The department shall review the report and, if the department agrees with the amount reported, shall process and submit a payment requisition to the State Treasurer for the amount in order to make a payment to each employer that submitted a timely report on the last Thursday of the month following the submission of the required quarterly reports. An employer that submits an untimely report shall be paid for the amount due by the department in a timely manner after the required documentation has been submitted. The department shall provide a data file for each reporting period detailing the wages reported by each employer and the payments made to the employer from the appropriation and provide an electronic copy to the chairperson of the Appropriations Committee of the Senate and the chairperson of the Appropriations Committee of the House of Representatives.

(b) For the fiscal year beginning July 1, 2019, through the fiscal year ending June 30, 2023, payment of the amounts calculated under 24 Pa.C.S. § 8329 for school districts shall be made from the appropriation for basic education funding.

(c) For the fiscal year beginning July 1, 2019, through the fiscal year ending June 30, 2023, if insufficient funds are available for payment of the amounts calculated under 24 Pa.C.S. § 8329 for school districts, the Department of Education shall notify the Governor, the chairperson and minority chairperson of the Appropriations Committee of the Senate and the chairperson and minority chairperson of the Appropriations Committee of the House of Representatives of the amount of the insufficiency. An amount equal to the insufficiency may only be paid to school districts from a supplemental appropriation in the general appropriations act.

(d) For the fiscal year beginning July 1, 2019, through the fiscal year ending June 30, 2023, if the amount calculated for payments to school districts under 24 Pa.C.S. § 8329 exceeds the amount necessary, the Department of Education shall notify the Governor, the chairperson and minority chairperson of the Appropriations Committee of the Senate and the chairperson and minority chairperson of the Appropriations Committee of the House of Representatives of the amount of the excess. An amount equal to the excess shall be distributed to school districts as a supplemental payment calculated under the formula contained in section 2502.53.  1

(e) The notice required under subsection (c) or (d) shall occur not later than thirty (30) days prior to the close of the applicable fiscal year.

(f) Beginning with the 2020-2021 fiscal year, the Secretary of Education shall report on a quarterly basis in person to the Secretary of the Budget, the chairperson and minority chairperson of the Appropriations Committee of the Senate and the chairperson and minority chairperson of the Appropriations Committee of the House of Representatives information documenting all wages for which payments are calculated under 24 Pa.C.S. § 8329 (relating to payments on account of Social Security deductions from appropriations) for the fiscal year, the required payment amounts during the fiscal year and a revised estimate of the funds needed to make the required payments for the remainder of the fiscal year.

(g) The department shall ensure payments made under 24 Pa.C.S. § 8329 from the appropriation for basic education funding are reported separately in the Commonwealth's accounting system.