Section 702-1-XI - [Effective 1/1/2025] Failure to Remit Premiums and Contribution ReportsA. An employer that has failed to remit premiums in whole or in part or failed to submit contribution reports on or before the last day of the month following the close of the quarter shall be assessed a penalty of 1.0 percent of the employer's total payroll for the quarter. The assessment imposed will apply to only the quarter in which the employer failed to remit premiums in whole or in part or submit contribution reports. In addition, the employer shall be liable for the full amount of family leave benefits and medical leave benefits paid to covered individuals for whom it failed to make premium contributions.B. The Department will notify employers of any delinquent contribution reports no later than 15 days after premiums were due. If the employer fails to remit the delinquent payments or contribution reports on the due date established in the notice, an assessment will be imposed.C. If an assessment is imposed for failure to pay, the employer may seek an appeal pursuant to Section XV of this rule.D. A self-employed individual who elects coverage to obtain paid family or medical leave benefits and fails to submit premiums for at least two consecutive quarters as required in this rule may be disqualified from family leave benefits and medical leave benefits by the Department. Prior to disqualification, the Department shall notify the self-employed individual that premiums have not been paid in full for at least two consecutive quarters. If the self-employed individual has failed to remit premiums to the Department after 30 days, the self-employed individual will be disqualified. The self-employed individual may appeal a disqualification pursuant to Section XV of this rule.E. If the self-employed individual has demonstrated successful payments of the delinquent premiums and additional premiums equivalent to the number of quarters the self-employed individual failed or refused to remit premiums, the Department in writing must notify the self-employed individual of their reinstatement to obtain coverage for paid family or medical leave benefits.12-702 C.M.R. ch. 1, § XI