(b) Until such time as the board can establish a direct employer payment process, the remittance to the board of all required assessments that are imposed upon and collected from all affected employers shall be as follows:

1. (1) for those employers obtaining coverage:

   1. (i) through a policy with the State Insurance Fund;
   2. (ii) through a policy with an authorized carrier;
   3. (iii) through a county self-insurance plan under article V of the WCL; or
   4. (iv) through a private or public group self-insurer; such assessment amounts shall be collected from the employer and remitted to the board by the State Insurance Fund, carrier, county plan, or self-insured group. The State Insurance Fund, carrier, county plan, or self-insured group shall complete the reports identified in section 318.9 of this Part, apply the applicable assessment rate as established by the board and timely remit both the report and the corresponding payment to the board on the schedule set forth in subdivision (c) of this section.
2. (2) For those private or public employers that self-insure individually, said employers shall pay assessment amounts directly to the board. Such employers shall complete the report identified in section 318.9 of this Part, apply the applicable assessment rate as established by the board and, timely remit both the report and the corresponding payment to the board on the schedule set forth in subdivision (c) of this section.

(c) Both the report identified in section 318.9 of this Part and the required assessment payment shall be remitted to the board in accordance with the following schedule:

1. (1) Assessments related to the quarter ending March 31st postmarked on or before April 30th.
2. (2) Assessments related to the quarter ending June 30th postmarked on or before July 31st.
3. (3) Assessments related to the quarter ending September 30th postmarked on or before October 31st.
4. (4) Assessment related to the quarter ending December 31st postmarked on or before January 31st.

(e) In addition at any time prior to March 31st, June 30th, September 30th, or December 31st, the board may identify any employer that has refused or neglected to pay assessments pursuant to WCL section 50(3-a)(7)(b). In such instance the board shall calculate a charge to be imposed on such employer in addition to the assessment required herein. Such charge shall be a percentage of the standard premium as defined herein and shall range from between 10 and 30 percent based upon:

1. (1) the length of time the employer has been delinquent in its WCL section 50(3-a)(7)(b) assessment obligations;
2. (2) the amount of the WCL section 50(3-a)(7)(b) assessment delinquency; and

3. (3) the amount of the insolvent group self-insurance trust’s obligations that remain unmet at the time of the calculation of the surcharge. The board shall inform the employer’s current provider of coverage of the neglect or delinquency. The employer’s current provider of coverage shall collect and remit such additional surcharge in the manner provided for above. All monies recovered from the payment of such charge shall be credited to:

   1. (i) the employer’s unmet obligations under the WCL; and
   2. (ii) the group self-insurance trusts’ unmet obligations under the WCL.