this act shall be subject to those penalties enforceable through
the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform
Code of 1971, for failure to properly withhold wages for income
tax and sales and use tax purposes.
Section 307. Reduced leave schedule.
(a) Taking of nonsequential leave.--A covered individual
shall be entitled to utilize the leave authorized under section
304, at the option of the covered individual, to take leave on
an intermittent or reduced leave schedule in which all of the
leave authorized under this act is not taken sequentially.
Family and medical leave insurance benefits for intermittent or
reduced leave schedules shall be prorated.
(b) Impact on duration of leave.--Nonsequential leave taken
under this section shall not result in a reduction in the total
amount of family and medical leave to which a covered individual
is entitled beyond the amount of leave actually taken.
(c) Total amount of leave allowed.--Nothing in this section
shall be construed to enable a covered individual to take more
leave than allowed under section 304.
Section 308. Employment protections.
(a) Restoration of employment position.--Any covered
individual who takes leave in accordance with this act shall,
upon the expiration of that leave, be restored by the employer
to the position previously held by the covered individual when
the leave commenced, or to a position with equivalent seniority,
status, employment benefits, pay and other terms and conditions
of employment.
(b) Health care benefits maintained.--For the duration of a
leave approved under this act, the employer shall maintain any
health care benefits the covered individual had prior to taking
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