34 Pa. Code § 63.21 - Notification of rate and prerequisites for applications for review and redetermination

(a) For purposes of section 301(e)(2) and (j) of the law (43 P. S. § 781(e)(2) and (j)), an employer is not notified of its rate of contribution for a calendar year until the Department issues a Contribution Rate Notice to the employer.

(b) The Department may consider an application for review and redetermination of contribution rate filed under section 301(e)(2) of the law only if it meets the following conditions:

(1) It is filed within the time specified in section 301(e)(2) of the law.

(2) The reasons set forth by the employer contain factual statements, not mere generalities, showing specifically where the contribution rate or reserve account balance is incorrect. The Department may not consider any factual or legal reason that the employer fails to assert in its application for review and redetermination.

Notes

34 Pa. Code § 63.21

The provisions of this § 63.21 amended October 22, 1971, 1 Pa.B. 2015; amended June 17, 2011, effective 6/18/2011, 41 Pa.B. 3094.

This section cited in 34 Pa. Code § 63.24 (relating to unacceptable applications); and 34 Pa. Code § 63.44 (relating to effect upon contribution rates).