(a) Contributions shall be payable for each quarter with respect to wages payable for employment in all pay periods ending within such calendar quarter period.
(b) An employer may maintain its accounts so that wages are reported in the calendar quarter in which they were paid, rather than when they were earned. If such reporting adversely affects a claimant's benefit rights, the employer may be required to furnish a revised report giving quarterly wages on a payable basis, as provided by Section 2(a) of this rule.
053-9 Wyo. Code R. § 9-2