1. (a) Merit rate calculations begin with the allocation of the pool account to employers. Employers are notified of the mutualized benefit charges on the annual merit rate notice. Mutualized benefit charges are nonprotestable.

2. (b) Any employer with:

   1. (1) outstanding liabilities;
   2. (2) missing quarterly wage and employment reports; or

   3. (3) outstanding predecessor liabilities;

      shall be sent a nonprotestable merit rate delinquency notice. The notification provides the employer an opportunity to avoid being assigned a penalty rate for the next calendar year by making the payments due, or by submitting the missing reports, within ten (10) days of the date the notice was sent by the department.

3. (c) A merit rate notice is sent to each employer not later than March 30 of the rate year. The notice may contain the following information with respect to the employer:

   1. (1) The employer's experience balance.
   2. (2) The employer's prior three (3) fiscal years of taxable payroll.
   3. (3) A voluntary payment offer, if eligible.

   4. (4) Any requirements that have not been met.

      An employer that has not met the listed requirements, or whose account is at the lowest available rate, is not eligible for a voluntary buy down.

As added by P.L.121-2026, SEC.26.