Section 2790.15  Contributions Of Less Than $1.00 Deemed Paid

If the total amount of quarterly contributions plus interest, if any, is payable and that amount is less than one dollar ($1.00) and there is no penalty for late filing of the applicable report provided in Section 1402 of the Act, the payment of such total amount shall be excused.  For experience rating and certification purposes, such excused non-payment of contributions shall be considered as paid.