Section 172-2-3 - ContributionsA. 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.E. Under subsections 3 and 4 of Section 1225 and subsection 13 of Section 1082 of the Employment Security Law, decisions by the Bureau denying requests for the waiver of interest and penalties must include a written explanation as to why the legal standard for waiver has not been met. Denial of a waiver is a decision that is appealable to the Division of Administrative Hearings, in accordance with subsection 1 of Section 1226 of the Employment Security Law.H. For the purpose of annually computing contribution rates under subsection 4 of Section 1221 of the Employment Security Law, all contribution payments made up to and including July 31st of the preceding year, including contributions assessed and paid late from the period when employment began, will be included in the formula for determining the employer's contribution rate. In calculating an employer's average annual payroll for the 36-consecutive month period ending June 30th of the preceding year, the divisor shall in all cases be 3 regardless of whether an employer paid wages during any July to June period.I. For the purposes of subsection 9 of Section 1221 and subsection 12 of Section 1082, contributions erroneously paid by an employer to another state and subsequently refunded, in whole or in part, to such employer shall be due and payable to the State of Maine in an amount based on the amount of taxable wages paid in employment multiplied by the employer's Maine tax rate and reduced by any amount paid by such other state as unemployment compensation benefits attributable to the employer. The amount of such reduction shall be charged against the employer's experience rating record, as required under subsection 3 of Section 1221. 12- 172 C.M.R. ch. 2, § 3