If a participating unit has at least one pay date in a month, the participating unit must prepare at least one contribution report for the month. If a participating unit has no pay date in a particular month, no report is required for the month.
Each report must be dated no later than the last day of the month being reported.
Each report must state any pay date and associated contributions for the month. The report and associated contributions must be transmitted to the system as provided for in § 3-12C-403.