Pennsylvania Statutes Title 43 P.S. Labor § 781.5. Surcharge

Notwithstanding any other provision of this act, all employers subject to this act (other than employers who are subject to section 1003  1 or who have elected, pursuant to section 1102 or 1202.2,  2 to make payments in lieu of contributions) shall be assessed a surcharge on contributions due from employers at a rate of zero per centum (0.0%) for calendar year 1989 and at a rate as set forth in section 301.7  3 for each calendar year thereafter. Such additional contributions due under this section shall be collectible in the manner provided in sections 308.1, 308.2, 308.3 and 309 of this act.  4