In re People Care, Inc.

Yesawich, Jr., J.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed January 12, 1990, which, upon reconsideration, adhered to its prior decision ruling that the employers’ contributions be credited to the general account rather than their individual accounts.

The employers in this case are two related corporations which provide home health care aides. Despite a commendable reporting history, both employers filed insurance contribution reports more than 60 days after the due date for the second quarter of 1988; the lateness of the filings may be attributed to larceny and…