Section 919.103 - Relief from charges.(a) General rule.--If the department determines that a claimant's unemployment is related to the COVID-19 outbreak or the efforts of public health officials to contain and prevent the spread of COVID-19, the department shall provide relief from benefit charges for any employer whose account would otherwise be charged under section 302. The department shall only provide relief under this section if permitted under federal law.(b) Automatic relief from charges.--Relief under subsection (a) shall be provided automatically for those claims related to the COVID-19 outbreak or the efforts of public officials to contain and prevent the spread of COVID-19. The employer shall not be required to apply for relief under section 302.1 to obtain relief under subsection (a).(c) Determination of relationship to COVID-19.--The following shall apply: (1) For purposes of this section, the employer who is eligible for relief from charges shall be entitled to relief from charges for weeks of unemployment occurring during the duration of a disaster emergency declared by the governor which is related to COVID-19 under this section.(2) For a claim where the department has determined that the claimant's unemployment is not related to the COVID-19 outbreak or the efforts of public health officials to contain and prevent the spread of COVID-19, relief from charges under this section shall be determined in accordance with section 302.1.(d) Benefit repayment for reimbursable employers.--For any employer who makes payments in lieu of contribution under this act, the following shall apply to payments for benefits for weeks of unemployment occurring during a disaster emergency declared by the Governor related to COVID-19:(1) An employer who has elected to pay the solvency fee under section 213 shall receive automatic relief from charges in accordance with subsections (b) and (c).(2) An employer who has not elected to pay the solvency fee under section 213 shall make payments as follows:(i) The employer shall repay benefits within 120 days of the date of the statement of account notifying the employer of the repayment obligation.(ii) The department may extend the 120-day time period for repayment up to another 60 days upon the request of an employer who demonstrates financial hardship.(iii) The department shall offer interest-free payment plans to an employer who demonstrates financial hardship.(iv) No interest on late payments shall accrue or be charged to employers until January 1, 2021.Added by P.L. TBD 2020 No. 9, § 3, eff. 3/27/2020.