Section 646IAC5-2-1. Reports and contributions

   (a) Every employer subject to IC 22-4 shall file quarterly wage and contribution reports in the form and manner prescribed by the department. These reports are due on or before the last day of the month next following the quarter for which the reports are filed. Contributions are due and payable at the time these reports are filed, except for those employers that have elected to become liable for payments in lieu of contributions.

  (b) Reports must show the total remuneration paid for covered employment as well as wages subject to contribution. The amount of payroll subject to contribution for any year is termed "wages" and is limited as follows:

(1) "Wages", as used in this section, shall not include remuneration in excess of the taxable wage base established by law paid to an individual by a single employer in a calendar year with the following exceptions:

(A) In cases of an acquisition of the organization, trade, or business of an employer, or the acquisition of a distinct and segregable portion of the business, the remuneration paid to an individual by the predecessor will be combined with remuneration paid to the same individual by the successor in the same calendar year in which the acquisition occurs to determine the taxable wage base limitation.

(B) The remuneration paid by an employer to an employee in another state will be combined with the remuneration paid by the same employer to the same employee in the same calendar year in this state to determine the taxable wage base limitation.

(2) Each employer must file a wage report, concurrently with the filing of the quarterly contribution report. The wage report must show the total remuneration paid for covered employment to each employee in any calendar quarter. Total remuneration includes taxable wages as well as remuneration in excess of taxable wages paid to each individual in a calendar year.

  (c) Reports and contributions from an employer are required for the entire calendar year in which the employer first becomes subject to IC 22-4. The due date of contributions and reports for the quarter or quarters preceding the quarter in which the employing unit qualifies as an employer is the date upon which the employing unit actually acquired the status of an employer within the meaning of IC 22-4; however, interest and penalty shall not accrue on past quarters until thirty (30) days after such date.

  (d) If the due date for a report falls on a Sunday, or a federal holiday, then that due date will roll over to the next department business day. In all other situations, the due date is the final date indicated on the report for a timely submission.

  (e) Contributions required under subsection (c) will not apply to those employers that have elected to become liable for payments in lieu of contributions. However, reports are required of all employers regardless of election. (Department of Workforce Development; 646 IAC 5-2-1; filed Apr 26, 2011, 11:23 a.m.: 20110525-IR-646100464FRA)