Section 206. Records of and Reports by Employers.--(a) Each employer (whether or not liable for the payment of contributions under this act) shall keep accurate employment records containing such information, as may be prescribed by the rules and regulations adopted by the department. Such records shall be open to inspection by the department and its agents at any reasonable time, and as often as may be deemed necessary, but employers need not retain such records more than six (6) years after contributions relating to such records have been paid. The department may require from such employers such reports as it deems necessary, which shall be sworn to, if required by the department. ((a) amended June 30, 2021, P.L.173, No.30)
(b) Information thus obtained shall not be made public or be open to public inspection, other than to the members of the board, the officers and employes of the department and other public employes in the performance of their public duties, but any employe or employer at a hearing on an appeal shall, upon request, be supplied with information from such records to the extent necessary for the proper presentation and consideration of the appeal.
(c) Any officer or employe of the department or the board, or any other public employe, who shall violate any of the provisions of this section shall, upon conviction thereof in a summary proceeding, be sentenced to pay a fine of not less than one hundred dollars ($100) nor more than three hundred dollars ($300) and in default of the payment of such fine and cost of prosecution shall be sentenced to imprisonment for not longer than thirty (30) days.
(d) Any employer who has been determined by the department to be subject to the reporting provisions of this act and has been so notified, and who neglects or refuses to file or to complete in such manner as the department may prescribe either the periodic report required by the department to establish the amount of such contributions or the periodic report required by the department showing the amount of wages paid to each employe, or both, on or before the date such reports are required to be filed, shall pay a penalty of fifteen per centum (15%) of the total amount of contributions paid or payable by the employer or employe as the case may be for the period: Provided, That such penalty shall be not less than one hundred twenty-five dollars ($125) or more than four hundred fifty dollars ($450). Such penalty shall apply to the reports for each period with respect to which such reports are required to be filed: Provided, That such penalty shall not apply to reports for any period with respect to which the last day for filing such reports is prior to a date on which the department has notified the employer that he has been determined an employer subject to the reporting provisions of this act, unless the reports for such prior periods are not filed within thirty (30) days after the employer has been so notified. The penalties provided by this section shall be in addition to all other penalties provided for in this act.
(206 amended Nov. 3, 2016, P.L.1100, No.144)
Compiler's Note: See section 5 of Act 30 of 2021 in the appendix of this act for special provisions relating to applicability. Section 6 of Act 30 of 2021 provided that the Secretary of Labor and Industry shall transmit notice to the Legislative Reference Bureau for publication in the Pennsylvania Bulletin upon completion of modifications to the delivery system for unemployment compensation benefits implementing the amendment of sections 206(a), 401(a)(2), 404(e)(2)(i)(B)(I) and (IV)(a) and (C), 501(c)(4) and (5) and (e), 502 and 1307(a). The notice was published in the Pennsylvania Bulletin on July 24, 2021, at 51 Pa.B. 4033.
Compiler's Note: Section 14(3) of Act 144 of 2016, which amended section 206, provided that the amendment of section 206 shall apply on and after January 1, 2017.