Section 421.121. Employer contribution reports and payments.

Rule  121.  (1)  Except  as  provided  in  subrule  (4)   of    this rule, contributions shall become due and payable quarterly with respect to wages paid  in   each  calendar  quarter, except that the  agency   may require contributions to become due and payable on a   monthly basis  in  any instance in which an employer has   a  history  of  delinquency   or  in    any instance in which the agency has reason to believe that the collection of contributions may otherwise be jeopardized.

(2) Each employer shall submit a contribution report on forms provided by the agency, or on facsimiles of forms approved by the agency, or by an electronic method approved by the agency. Except as provided   in   subrule

(4)      of this rule, an employer shall submit a quarterly report and pay the contributions due on wages paid during the calendar quarter on or before the twenty-fifth day of the month next following the last day  of  the   calendar quarter  or,  if required  by  the   agency,   shall   submit a  monthly report  and  pay  the contributions due on wages paid  during   the  calendar month on or  before  the twenty-fifth day of the month  next   following  the last day of  the  month for which the report is submitted. If the contribution report is submitted by an electronic method approved by the agency, it must be received by the agency within the same time period  that applies to a report submitted by   any   other   method.   Contributions  paid after the

due date specified in this subrule but before the first business day of the calendar month beginning after the due date specified in this subrule shall not accrue interest. Contributions paid after the last day of the calendar month containing the due date specified in this subrule shall accrue interest beginning the day  after   the  due   date specified in  this subrule. Payment of contributions may be made by any  means approved  by  the agency.

(3)      An employer who is notified by the agency to report and pay contributions on a calendar month basis shall file the report and pay the contributions due with respect to wages paid in the month that the notice is mailed by the agency. Further, the employer shall, within 25 calendar days after mailing the notice, file separate monthly contribution reports and pay contributions due with respect to wages paid in each previously completed calendar month in the particular quarter in which the notice is mailed.

(4)    Each school district and community college district that elects to be a contributing employer and that is liable for contributions for  a calendar year shall pay the contributions within 30 calendar days after the start of its next fiscal year after the calendar year.  Within the  time period  in subrule (2) of this  rule,   a  school  district  or   community college  district that becomes a  contributing  employer  shall  submit  a contribution   report  on forms provided by the agency or on facsimiles of forms approved by the agency. However, the district  shall make payment under this subrule.

(5)    Any remuneration payable to an individual that has not been actually paid to the individual within 21 calendar days after the end of the  pay period  in which the remuneration was  earned   is  deemed  to  have   been paid  on    the  twenty-first   day  after  the  end   of  the pay period. Remuneration, the exact amount of which or the persons to whom payable, or both, have not been determinable during any pay period, is considered to have been earned in the pay period in which both the amount and the persons to whom payable are first determinable.

(6)   The following person, as appropriate, shall sign the certification on each contribution report:

(a)  The individual, if the employer is an individual.

(b)   The president, vice president, or other officer, if the employer  is a corporation.

(c)   A responsible or duly authorized member having knowledge of its affairs, if the employer  is  a  partnership   or   other  unincorporated organization.

(d)   An individual who possesses the necessary authority, if the employer is a governmental entity.

(7)    An employing unit that at any time becomes a contributing employer under the provisions of the act during the course of any calendar year shall, immediately after becoming a contributing employer, prepare and file a contribution report for each then completed calendar  quarter  or each  then completed calendar month if required  by   the agency within the calendar year. After filing the initial contribution report, the contributing employer shall file the reports as required by this rule.

(8)   An employing unit that elects, under the provisions of section 25 of the act, to become a contributing employer shall, upon written approval of the election by the agency, file the required reports, including a contribution report for all completed calendar quarters, or calendar months if required by the agency, beginning with the effective date of liability as approved by the agency.

(9)       Upon the discontinuance, sale, assignment, or transfer, whether voluntary or by operation   of  law,  of  the  trade,  organization,   or  business    in  Michigan  of  a    contributing

employer, other than a school district  or community college district, contributions shall become immediately due and payable as of the date of the discontinuance, sale, assignment, or transfer. Within 15 calendar days of the date of discontinuance, sale, assignment, or transfer, the employer shall file with the agency all reports required by this rule for the part of the calendar month or calendar quarter that has elapsed since the last day of the preceding required   reporting period. In the case of  a   school  district  or   a  community college district, the  reporting   requirements  specified  in   this  subrule  shall apply, but a district shall pay contributions due under subrule (4) of this rule.

(10)    The last return of a contribution report for any employer  shall be marked "Final Return" by the employer or other person filing the return. An employer shall plainly write the period covered by the return on the return, indicating the date of the  final   payment  of wages subject to contributions. Except for a contributing employer who elects to become a reimbursing employer, in addition to the other requirements of this subrule, an employer shall execute and file a "discontinuance or disposition  of  business  or assets."

(11)   An employer shall execute and file each return, together with any supporting data, including wage and employment  information,  pursuant to instructions and the applicable rules. Further, upon notification from the agency,  a   multicounty  employer  and,   as  defined by the agency, a multiindustry employer within a county shall report wage and employment information for each location. An employer shall apply to the agency for the forms needed in time to have the employer's returns prepared, certified, and filed with the agency on or before the due date. An employer shall carefully prepare the return so as to set forth fully and clearly the data called for in the return. The agency shall not accept, as meeting the requirements of the act, a return that does not set forth the data fully and clearly. Each employer is required to file his or her own report with respect to wages for employment performed for the employer. Employers shall not file consolidated reports of parent and subsidiary corporations, except as permitted by R 421.190 with regard to a common paymaster arrangement.

History: 1979 AC; 1980 AACS; 1999-2000 AACS; 2002 AACS.