34 Pa. Code § 63.112 – Electronic transfer requirement, waiver and penalty.

(a) An employer shall make payment for a calendar quarter by electronic transfer if the employer’s liability for contributions, interest and penalty for that calendar quarter equals or exceeds $5,000 and continue to pay by electronic transfer thereafter regardless of whether the liability threshold is reached or exceeded for any subsequent quarter.
(b) An employer that has elected to make payments in lieu of contributions shall make payment for a billing period by electronic transfer if the employer’s liability for reimbursement, interest and penalties for that billing period equals or exceeds $5,000 and continue to pay by electronic transfer thereafter regardless of whether the liability threshold is reached or exceeded for any subsequent billing period.
(c) Upon a showing of good cause, the Department may exempt an employer from the electronic transfer payment requirements of this subchapter.
(d) If an employer subject to the electronic transfer payment requirements of this subchapter makes payment other than as required, the Department will charge a penalty of 10% of the payment, up to a maximum of $500 with a minimum of $25 per occurrence. The sums will be collectible in the manner provided in sections 308.1, 308.2, 308.3 and 309 of the law.