1. (a) Except as provided in Emp 402.03(b), contributions of every employer on wages paid during a calendar quarter shall be due and paid to the department of employment security on or before the last day of the month following the calendar quarter during which said wages are paid.
2. (b) The department of employment security shall make demand for payment of contributions from reimbursing employers at least quarterly during the calendar year. Reimbursing employers shall make payment of reimbursement contributions on the last day of the month following the month in which demand for payment is made.
3. (c) A reimbursing employer who elects to change the employer’s method of contributions will continue to be liable for reimbursement of all benefits paid which are based on wages paid by the employer prior to the effective date of such election. The “separate account” of such employer shall not be charged with such benefits.

Source. #4521, eff 10-31-88; ss by #5148, eff 5-6-91; ss by #6504, INTERIM, eff 5-5-97, EXPIRED: 9-2-97; ss by #6566, eff 9-2-97, EXPIRED: 9-2-05 New. #8470, INTERIM, eff 11-1-05, EXPIRED: 4-30-06 New. #8625, eff 5-6-06; ss by #10409, eff 9-11-13; ss by #10673, eff 9-22-14; ss by #14266, eff 6-14-25, EXPIRES 6-14-35