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Pennsylvania Statutes Title 43 P.S. Labor § 933.304. Unemployment compensation insurance

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) Employer.--Notwithstanding any other provision of this act, the following shall apply:

(1) A professional employer agreement under this act shall constitute an arrangement included in section 4(j)(2.1) of the act of December 5, 1936 (2nd Sp.Sess., 1937 P.L. 2897, No. 1),  1 known as the Unemployment Compensation Law.

(2) Nothing in this act shall be construed:

(i) To affect the responsibilities of the client as the employer of covered employees for purposes of the Unemployment Compensation Law.

(ii) To affect the responsibility of the PEO to file reports pursuant to section 315(a)(4) of the Unemployment Compensation Law. 2

(iii) To preclude the applicability of section 4(j)(2.1) or any other provisions of the Unemployment Compensation Law to any arrangement or person not governed by this act.

(b) Procedure.--

(1) A client may authorize a PEO to file employer reports pursuant to section 304 of the Unemployment Compensation Law  3 and pay unemployment compensation contributions, interest and penalties on the client's behalf.

(2) An authorization, filing or payment under this subsection shall be made in the manner prescribed by the department.

(3) This subsection shall not be construed to allow multiple employer reports to be filed on a client's unemployment compensation account for a calendar quarter.

1 43 P.S. § 753.
2 43 P.S. § 795.
3 43 P.S. § 784.
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Cite this article: FindLaw.com - Pennsylvania Statutes Title 43 P.S. Labor § 933.304. Unemployment compensation insurance - last updated January 01, 2025 | https://codes.findlaw.com/pa/title-43-ps-labor/pa-st-sect-43-933-304/

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