Pennsylvania Statutes Title 43 P.S. Labor § 933.4. Improper classification of employees

(a) Violation.--An employer, or officer or agent of an employer, shall be in violation of this act and shall be subject to the penalties, remedies and actions contained in this act if the employer, officer or agent:

(b) Separate offenses.--Each individual who is not properly classified as an employee shall be the basis of a separate violation of this section.

(c) Order to show cause.--

(d) Enforcement.--If, subsequent to issuing an order to show cause under subsection (c), the secretary finds probable cause that an employer has committed a criminal violation of this act, the secretary shall refer the matter to the Office of Attorney General for investigation or impose administrative penalties under section 6.

(e) Acting in concert with other parties.--A party that does not meet the definition of “employer” in section 2,  5 but which intentionally contracts with an employer knowing the employer intends to misclassify employees in violation of this act, shall be subject to the same penalties, remedies or other actions as the employer found to be in violation of this act.

(f) Defense.--It shall be a defense to an alleged violation of this section if the person for whom the services are performed in good faith believed that the individual who performed the services qualified as an independent contractor at the time the services were performed.