Are all employers subject to both the Interest Surcharge and the Contingency Assessment?
All contributory employers will be responsible for the interest surcharge and contingency assessment, including employers assigned to tax rate class 20. Certain governmental entities and non-profits that have not made the election to reimburse the Department in lieu of contributions will only be subject to the interest surcharge. Certain other governmental entities and non-profits that have elected to reimburse the Department in lieu of contributions will continue to be exempt from these assessments.
