Part 345 - Employers' Contributions and Contribution Reports  


Subpart A - General Provisions and Definitions
§ 345.101 - Requirement for contribution.
§ 345.102 - Multiple employer limitation.
§ 345.103 - Rate of contribution.
§ 345.104 - Employees and employee representatives not liable.
§ 345.105 - Definitions.
Subpart B - Reporting and Collecting Contributions
§ 345.110 - Reports of compensation of employees.
§ 345.111 - Contribution reports.
§ 345.112 - Final contribution reports.
§ 345.113 - Execution of contribution reports.
§ 345.114 - Prescribed forms for contribution reports.
§ 345.115 - Place and time for filing contribution reports.
§ 345.116 - Payment of contributions.
§ 345.117 - When fractional part of cent may be disregarded.
§ 345.118 - Adjustments.
§ 345.119 - Refunds.
§ 345.120 - Assessment and collection of contributions or underpayments of contributions.
§ 345.121 - Jeopardy assessment.
§ 345.122 - Interest.
§ 345.123 - Penalty for delinquent or false contribution reports.
§ 345.124 - Right to appeal the amount of a contribution, interest, or penalty.
§ 345.125 - Records.
§ 345.126 - Liens.
Subpart C - Individual Employer Records
§ 345.201 - Individual employer record defined.
§ 345.202 - Consolidated employer records.
§ 345.203 - Merger or combination of employers.
§ 345.204 - Sale or transfer of assets.
§ 345.205 - Reincorporation.
§ 345.206 - Abandonment.
§ 345.207 - Defunct employer.
§ 345.208 - System records.
Subpart D - Contribution Rates
§ 345.301 - Introduction.
§ 345.302 - Definition of terms and phrases used in experience-rating.
§ 345.303 - Computation of rate.
§ 345.304 - New-employer contribution rates.
§ 345.305 - Notification and proclamations.
§ 345.306 - Availability of information.
§ 345.307 - Rate protest.
Subpart E - Benefit Charging
§ 345.401 - General rule.
§ 345.402 - Strikes or work stoppages.
§ 345.403 - Multiple base year employers.
§ 345.404 - Adjustments.
§ 345.405 - Notices to base year employers.
§ 345.406 - Defunct employer.