Code of Maine Rules › 12 - DEPARTMENT OF LABOR › 172 - MAINE UNEMPLOYMENT INSURANCE COMMISSION › Chapter 2 - EMPLOYER NOTICES, RECORDS, CONTRIBUTION AND REIMBURSEMENT PAYMENTS AND REPORTS › Section 172-2-3 - Contributions

Current through 2024-29, July 17, 2024
A. Contributions shall be due and shall be
				paid on or before the last day of the month following the close of the quarter
				for which contributions have been accrued. If the last day of such month falls
				on a non-work day for the Bureau, then any contribution reaching the office of
				the Bureau, or any duly constituted agent of the Bureau, on the next working
				day shall be deemed to have been received timely.
Payments made by mail shall be deemed to have been made
				  timely if postmarked not later than midnight of the due date. If the due date
				  falls on a Sunday or a legal holiday, payment shall be deemed to have been made
				  timely if postmarked not later than midnight of the next business day.
B. Each quarterly payment shall
				include contributions with respect to wages for employment paid within the
				calendar quarter. For purposes of calculating the amount of contributions due,
				"wages for employment" shall not include any amounts received by proprietors or
				partners but shall include amounts received by corporate officers, including
				officers of subchapter "S" corporations, as remuneration for services, as
				provided in section
				14 of this chapter.
C. The first contribution payment of any
				employing unit becoming an employer during the calendar year shall become due
				and be paid on or before the last day of the month following the close of the
				calendar quarter in which such employing unit becomes an employer and shall
				include contributions with respect to all wages for employment paid on and
				after January 1 of such year up to and including all pay days within the
				calendar quarter in which the employer became subject. Contributions paid under
				this section shall be subject to the same time limits as are provided in
				subsection (A).
D. Employer
				payments will be applied in the following way:
1. Payments submitted with the employer's
				contribution and wage report will be applied to the amounts due for that
				quarter in the following order: Competitive Skills Scholarship Fund
				contribution first, contributions second, interest third, payroll penalty
				fourth, and contribution penalty last.
2. All other payments received will be
				applied in the following way:
a. Beginning
				with the oldest quarter for which any amount remains outstanding, the
				outstanding contributions shall be liquidated first.
b. The balance remaining will be applied next
				to any interest on past due contributions imposed under subsection 3 of Section
				1225 of the Employment Security Law for such quarter.
c. After the conditions of (a) and (b) above
				have been met, any remaining balance shall be applied for such quarter to any
				payroll penalty assessed under subsection
				13 of Section 1082 and penalties on
				past due contributions imposed under subsection
				4 of Section 1225,
				respectively.
d. Any balance
				thereafter remaining shall be applied in a like manner proceeding
				chrono­logically from the oldest to the most recent quarter for which
				any amounts remain outstanding.
3. The payment of interest on past due
				contributions, penalties on past due contributions, or payroll penalties does
				not preclude the employer from requesting and obtaining a waiver, abatement or
				refund under the provisions of subsections 3,
				4,
				5, and
				8 of Section 1225 or subsection
				13 of Section 1082 of the Employment
				Security Law.
4. Exceptions to this
				payment application may be made when it is deemed necessary for the successful
				collection of the contributions due and more of the payment received is applied
				to contributions and less to penalties and/or interest.