35. An employer classified in more than one unit must, before sending a statement under the first paragraph of section 21 and not later than 14 March of the year following the assessment year, draw up a document containing the name and duties each worker employed during the assessment year that indicates, for each worker, the information on wages that is required when filing a statement, using the form prescribed by the Commission under section 295 of the Act.
Decision 2010-11-18, s. 35.