Pennsylvania Statutes Title 43 P.S. Labor § 788. Interest on past due contributions

Contributions unpaid on the date on which they are due and payable, as prescribed by the department, shall bear interest at one-twelfth ( 1/12 ) of the annual rate determined by the Secretary of Revenue under section 806 of the act of April 9, 1929 (P.L. 343, No. 176),  1 known as “The Fiscal Code,” per month or fraction of a month, or at the rate of one per centum (1%) per month or fraction of a month, whichever is greater, from the date they become due until paid.