98

(a) A surcharge of one-tenth of one percent (0.1%) of the taxable wages paid shall accrue and become payable by each employer every quarter of each calendar year subject to the limitations on wages established in section 308(c) of this title. The surcharge shall become due and be paid by each employer to the Department of Labor to be remitted to the Commissioner of Finance and deposited in the Labor Administrative and Training Fund as established under section 99 of this subchapter, and shall not be deducted, in whole or in part, from the wages of individuals in employment for the employer.\n(b) Any employer who fails to pay the surcharge, as provided under this section shall be subject to a fine of $50 for each month the surcharge remains unpaid.