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 172-2-7 - Reports

Current through 2024-29, July 17, 2024
A. Every employer subject to payment of
				contributions or liable for payments in lieu of contributions, as provided in
				sections
				3,
				4,
				5, and
				6 of this chapter, shall execute and
				return to the Bureau quarterly, a contribution report.
B. Each employer shall submit, in accordance
				with subsection
				13 of Section 1082 of the Employment
				Security Law, quarterly payroll reports showing the name, Social Security
				Number of, and total wages paid to each person employed by it. Quarterly
				reports shall be due in the office of the Bureau, or any agent of the Bureau,
				on or before the last day of the month following the close of the calendar
				quarter for which the reports relate and shall be on such forms as the Bureau
				may prescribe. If the due date falls on a non-work day for the Bureau, then
				quarterly reports reaching the office of the Bureau, or any duly constituted
				agent of the Bureau, on the next work day shall be deemed to have been received
				timely.
Quarterly reports 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 Saturday, Sunday or a legal holiday, the report shall be deemed
				  to have been made timely if postmarked not later than midnight of the next
				  business day.
Employers, payroll service providers and group account
				  agents are required to file reports electronically as directed by the Bureau
				  unless they obtain a waiver from the Bureau. Waivers shall only be issued upon
				  a determination that it is not possible for the reporting employer, payroll
				  service provider, or group account agent to file reports electronically.
C. Each employing unit shall make
				reports as required by the Bureau on the prescribed forms. Instructions
				accompanying any report shall have the same force and effect as
				regulations.
D. Employers and
				agents of employers, including payroll providers and third-party agents, may
				use e-signatures to sign their reports. The use of e-signatures must be
				consistent with Maine statutes governing such use.
E. All employers exempt from the weekly
				payment of wages as provided in Section 1224 of the Employment Security Law
				shall submit quarterly payroll reports including all accrued wages payable for
				employment during the calendar quarter.
F. When an employing unit receives a request
				for information from the Bureau, including but not limited to a request for
				information with respect to separation of an alleged former employee, the
				employing unit shall complete the form and return the same within 10 days from
				the date the request was mailed. An employer that has established a pattern of
				failing to respond timely or adequately to requests from the Bureau for
				information relating to claims for unemployment compensation may not be
				relieved of charges relating to an erroneous payment made to a claimant due to
				a failure to receive the information prior to payment of the benefits pursuant
				to Section 1221(3)(E) of the Employment Security Law. Subsection
				6(R) of Section 1221
				defines a "pattern of failing" to mean "repeated documented instances of
				failure on the part of the employer or agent of the employer to respond timely
				or adequately to a written or electronic request from the Bureau for
				information relating to a claim for unemployment compensation, taking into
				consideration the number of instances of failure in relation to the total
				number of requests. An employer or agent of the employer that fails to respond
				timely or adequately to a written or electronic request from the Bureau for
				information relating to a claim for unemployment compensation may not be
				determined to have engaged in a pattern of failing if the number of instances
				of failure during the year prior to a request is fewer than 2 or less than 2%
				of requests, whichever is greater."
G. Whenever an employing unit offers
				employment to an individual and such offer is refused, or when an employer is
				unable to contact a former employee at last known or given address or telephone
				number for purpose of recall to suitable employment, the employing unit shall
				immediately notify the Bureau as to the details of the offer and refusal or
				attempted recall.