Title 20

PART 345

Part 345 - Employers' Contributions And Contribution Reports

PART 345 - EMPLOYERS' CONTRIBUTIONS AND CONTRIBUTION REPORTS Authority:45 U.S.C. 362(l). Source:61 FR 20072, May 3, 1996, unless otherwise noted.

20:1.0.2.9.57.1SUBPART A
Subpart A - General Provisions and Definitions
20:1.0.2.9.57.1.155.1SECTION 345.101
   345.101 Requirement for contribution.
20:1.0.2.9.57.1.155.2SECTION 345.102
   345.102 Multiple employer limitation.
20:1.0.2.9.57.1.155.3SECTION 345.103
   345.103 Rate of contribution.
20:1.0.2.9.57.1.155.4SECTION 345.104
   345.104 Employees and employee representatives not liable.
20:1.0.2.9.57.1.155.5SECTION 345.105
   345.105 Definitions.
20:1.0.2.9.57.2SUBPART B
Subpart B - Reporting and Collecting Contributions
20:1.0.2.9.57.2.155.1SECTION 345.110
   345.110 Reports of compensation of employees.
20:1.0.2.9.57.2.155.2SECTION 345.111
   345.111 Contribution reports.
20:1.0.2.9.57.2.155.3SECTION 345.112
   345.112 Final contribution reports.
20:1.0.2.9.57.2.155.4SECTION 345.113
   345.113 Execution of contribution reports.
20:1.0.2.9.57.2.155.5SECTION 345.114
   345.114 Prescribed forms for contribution reports.
20:1.0.2.9.57.2.155.6SECTION 345.115
   345.115 Place and time for filing contribution reports.
20:1.0.2.9.57.2.155.7SECTION 345.116
   345.116 Payment of contributions.
20:1.0.2.9.57.2.155.8SECTION 345.117
   345.117 When fractional part of cent may be disregarded.
20:1.0.2.9.57.2.155.9SECTION 345.118
   345.118 Adjustments.
20:1.0.2.9.57.2.155.10SECTION 345.119
   345.119 Refunds.
20:1.0.2.9.57.2.155.11SECTION 345.120
   345.120 Assessment and collection of contributions or underpayments of contributions.
20:1.0.2.9.57.2.155.12SECTION 345.121
   345.121 Jeopardy assessment.
20:1.0.2.9.57.2.155.13SECTION 345.122
   345.122 Interest.
20:1.0.2.9.57.2.155.14SECTION 345.123
   345.123 Penalty for delinquent or false contribution reports.
20:1.0.2.9.57.2.155.15SECTION 345.124
   345.124 Right to appeal the amount of a contribution, interest, or penalty.
20:1.0.2.9.57.2.155.16SECTION 345.125
   345.125 Records.
20:1.0.2.9.57.2.155.17SECTION 345.126
   345.126 Liens.
20:1.0.2.9.57.3SUBPART C
Subpart C - Individual Employer Records
20:1.0.2.9.57.3.155.1SECTION 345.201
   345.201 Individual employer record defined.
20:1.0.2.9.57.3.155.2SECTION 345.202
   345.202 Consolidated employer records.
20:1.0.2.9.57.3.155.3SECTION 345.203
   345.203 Merger or combination of employers.
20:1.0.2.9.57.3.155.4SECTION 345.204
   345.204 Sale or transfer of assets.
20:1.0.2.9.57.3.155.5SECTION 345.205
   345.205 Reincorporation.
20:1.0.2.9.57.3.155.6SECTION 345.206
   345.206 Abandonment.
20:1.0.2.9.57.3.155.7SECTION 345.207
   345.207 Defunct employer.
20:1.0.2.9.57.3.155.8SECTION 345.208
   345.208 System records.
20:1.0.2.9.57.4SUBPART D
Subpart D - Contribution Rates
20:1.0.2.9.57.4.155.1SECTION 345.301
   345.301 Introduction.
20:1.0.2.9.57.4.155.2SECTION 345.302
   345.302 Definition of terms and phrases used in experience-rating.
20:1.0.2.9.57.4.155.3SECTION 345.303
   345.303 Computation of rate.
20:1.0.2.9.57.4.155.4SECTION 345.304
   345.304 New-employer contribution rates.
20:1.0.2.9.57.4.155.5SECTION 345.305
   345.305 Notification and proclamations.
20:1.0.2.9.57.4.155.6SECTION 345.306
   345.306 Availability of information.
20:1.0.2.9.57.4.155.7SECTION 345.307
   345.307 Rate protest.
20:1.0.2.9.57.5SUBPART E
Subpart E - Benefit Charging
20:1.0.2.9.57.5.155.1SECTION 345.401
   345.401 General rule.
20:1.0.2.9.57.5.155.2SECTION 345.402
   345.402 Strikes or work stoppages.
20:1.0.2.9.57.5.155.3SECTION 345.403
   345.403 Multiple base year employers.
20:1.0.2.9.57.5.155.4SECTION 345.404
   345.404 Adjustments.
20:1.0.2.9.57.5.155.5SECTION 345.405
   345.405 Notices to base year employers.
20:1.0.2.9.57.5.155.6SECTION 345.406
   345.406 Defunct employer.