8 Pa.C.S. § 1103: Bonds.

If an appointed officer or employee of a borough is required by law or action of council to give bond for the faithful performance of the officer's or employee's duties, the borough may pay the premium on the bond. All bonds required to be given by borough officials or employees shall be with a surety company authorized by law to act as surety. The borough shall pay a proportionate share of the cost of the bond of an appointed tax collector in the same ratio as provided in section 804 (relating to term and bonds) for elected tax collectors.