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Pennsylvania State Senate
04/23/2024 08:13 PM
Pennsylvania State Senate
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?chamber=S&SPick=20190&cosponId=29214
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Senate Co-Sponsorship Memoranda

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Senate of Pennsylvania
Session of 2019 - 2020 Regular Session

MEMORANDUM

Posted: April 12, 2019 01:43 PM
From: Senator Patrick M. Browne
To: All Senate members
Subject: Common Paymaster for Unemployment Compensation
 
In the near future, I will be introducing legislation that would define the term common paymaster and allow it to be used under the Pennsylvania Department of Labor and Industry Unemployment Compensation Law.

Currently, because the Pennsylvania Department of Labor and Industry Unemployment Compensation Law does not recognize the use of a common paymaster, it is possible that the entire group of related entities will pay more in taxes than a single entity employing the same employees.

While the Pennsylvania Department of Labor and Industry does not recognize a common paymaster, it is recognized in both the Internal Revenue Code and by the Pennsylvania Department of Revenue. This legislative change will provide for the same recognition by the Pennsylvania Department of Labor and Industry.

Please join me in co-sponsoring this important change for businesses.