43 Pa. Stat. § 905

Current through P.A. Acts 2023-32
Section 905 - Method of election
(a) Any nonprofit organization which is or becomes subject to this act on January 1, 1972 may exercise its election under the provisions of section 1104 of this act by filing with the department a written notice of such election within the thirty-day period following such date.
(b) Any nonprofit organization which becomes subject to this act subsequent to January 1, 1972, may exercise its election under section 1104 of this act by filing a written notice thereof with the department within the thirty-day period immediately following the date of the determination of such subjectivity by the department.
(c) Any nonprofit organization paying contributions under this act for a period subsequent to January 1, 1972, may exercise its election under section 1104 of this act by filing a written notice thereof with the department not later than thirty days prior to the beginning of any taxable year.
(d) The department may for good cause extend the period within which a notice of election or a notice of termination must be filed and may permit an election to be retroactive but not any earlier than with respect to benefits paid after December 31, 1971.
(e) The department, in accordance with such regulations as it may prescribe, shall notify each nonprofit organization of any determination which it may make of its status as an employer and of the effective date of any election which it makes and of any termination of such election. Such determinations shall be subject to reconsideration, appeal and review as provided in section 301 of this act.
(f) Any nonprofit organization which elects to make payments in lieu of contributions into the Unemployment Compensation Fund as provided in this subsection shall not be liable to make such payments with respect to the benefits paid to any individual whose base period wages include wages for previously uncovered services as defined in section 401(g) to the extent that the Unemployment Compensation Fund is reimbursed for such benefits pursuant to section 121 of Public Law 94-566.

43 P.S. § 905

1936, Second Ex.Sess., Dec. 5, P.L. (1937) 2897, art. XI, § 1105, added 1971, Sept. 27, P.L. 460, No. 108, § 20. Amended 1977, July 6, P.L. 41, No. 22, § 11, effective 1/1/1978.