Notwithstanding any other provision of this act, all employers required to pay contributions under section 301 or 301.1, except those subject to the provisions ofsection 301(a)(3) and (4) or 301.1(g), shall pay additional contributions at a rate of zero per centum (0.0%) for calendar year 1989 and at a rate as set forth in section 301.7 for each calendar year thereafter on wages paid with regard to the limitation specified under section 4(x)(1) of this act.
43 P.S. § 781.2