21. Employers must send to the Commission each year, before 15 March, a statement showing the amount of insurable wages paid to workers during the preceding calendar year.
An employer who ceases activities must, not later than the forty-fifth day following the date on which activities cease, send a statement showing the amount of insurable wages paid to workers between the start of the calendar year and that date.
The employer or a representative of the employer who has personal knowledge of the matters mentioned in a statement must attest to the accuracy of a statement referred to in this section.
Decision 2010-11-18, s. 21; Decision 2011-09-22, s. 1.