Section 172-2-7 - ReportsA. 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.12- 172 C.M.R. ch. 2, § 7