R 421.123 Good cause for untimely filing of employer's quarterly contribution report.

Rule 123. Good cause under section 18(d) of Act No. 1 of the Extra Session of 1936, as amended, being S421.18(d) of the Michigan Compiled Laws, for an employer's failure to file a quarterly contribution report within 30 days after the date that the contribution rate is mailed by the agency to the employer includes, but is not limited to: (a) A deliberate and intentional failure by an employee or other agent of the employer to file the contribution report or reports. (b) The death or incapacity of the employer, the employer's employee, or other agent of the employer that prevents the timely filing of the contribution report or reports. (c) An unavoidable absence from the workplace of the employer, the employee of the employer, or other agent of the employer that prevents the timely filing of the contribution report. Reasons for unavoidable absence include service on jury duty or service in the military of the United States or in the Michigan national guard. (d) The unavailability, due to extraordinary reasons, of information needed to complete the contribution report. Extraordinary reasons for the unavailability include fire, flood, natural disaster, or an act of God. (e) An employer's, employer's employee's, or employer's agent's inadvertent filing, in a timely manner, of the contribution report with a state or federal taxing authority other than the employment security agency. (f) The failure of a business or governmental agency entrusted with the delivery of mail to deliver the determination of the contribution rate to the employer within a reasonable period or to deliver the employer's completed quarterly contribution report to the employment security agency within a reasonable period. (g) The failure of a predecessor employer to file 1 or more quarterly contribution reports in a timely manner which results in a higher contribution rate or a penalty, or both, for the successor employer and, within 1 year from the date of mailing the determination of the contribution rate to the successor, either the successor employer files, with the employment security agency, a copy of the missing report or reports signed by the predecessor employer or the authorized agent of the predecessor employer or else an auditor of the employment security agency prepares and files the report or reports based on the records of the predecessor employer.