43 Pa. Stat. § 781.5
Current through P.A. Acts 2023-32
Notwithstanding any other provision of this act, all employers subject to this act (other than employers who are subject to section 1003 or who have elected, pursuant to section 1102 or 1202.2, 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 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.
43 P.S. § 781.5