maternity sickness, and any supplement thereto which may be required, on the form provided by the Board, and shall furnish the information required by such form.

§ 335.204 Filing statement of maternity sickness and supplement and claim for maternity benefits-(a) Time for filing statement of maternity sickness. No day shall be considered a day of sickness in a maternity period with respect to a female employee unless a statement of maternity sickness is filed in her behalf at an office of the Board not later than the ninth day after such day.

[Preceding paragraph, in small type, superseded by following paragraph period covered by this Supplement]

§ 335.204 Filing statement of maternity sickness and supplement and claim for maternity benefits—(a) Time for filing statement of maternity sickness. No day shall be considered a day of sickness in a maternity period with respect to a female employee unless a statement of maternity sickness is filed in her behalf at an office of the Board within ten days. For example, if a female employee wishes to claim November 1 as her first day of sickness in a maternity period, the statement of maternity sickness must reach the Board not later than November 10. If the statement is received on November 11, the employee cannot be paid benefits for November 1. [Paragraph (a) amended by Board Order 47-430, Nov. 20, 1947, 12 F.R. 8441]

(b) Additional requirement for days after birth of child. No day after the birth of a female employee's child shall be considered a day of sickness in a maternity period with respect to such employee unless (1) a statement of maternity sickness, which shall provide evidence of the actual date of birth of the child, or à supplement to a statement of maternity sickness providing such evidence, is filled in her behalf at an office of the Board within ten days after whichever is the later of (1) the last day of a registration period including such day, or (ii) the day the proper form was mailed to the employee; or (2) failure to file such form within the time prescribed in subparagraph (1) of this paragraph was caused by some circumstance or condition directly affecting the employee and not attributable to any lack of diligence on her part, and such form was filed within a reasonable time thereafter. (c) Time for filing claim for maternity benefits. No day shall be considered a day of sickness in a maternity period with respect to a female employee unless (1) a claim for maternity benefits with respect to a registration period including such day is

filed by or in behalf of the employee at an office of the Board, within ten days after whichever is the later of (1) the last day of the registration period shown on the claim form or (11) the day such claim form was mailed to the employee; or (2) failure to file such form within the time prescribed in subparagraph (1) of this paragraph was caused by some circumstance or condition directly affecting the employee and not attributable to any lack of diligence on her part, and such form was filed within a reasonable time thereafter.

[Preceding paragraphs, in small type, superseded by following paragraphs during period covered by this Supplement]

(b) Additional requirement for days after birth of child. No day after the birth of a female employee's child shall be considered a day of sickness in a maternity period with respect to such employee unless a statement of maternity sickness, which shall provide evidence of the actual date of birth of the child, or a supplement to a statement of maternity sickness providing such evidence, is filed in her behalf at an office of the Board within ten days after whichever is the later of (1) the last day of a registration period including such day, or (2) the day the proper form was mailed to the employee.

(c) Time for filing claim for maternity benefits. No day shall be considered a day of sickness in a maternity period with respect to a female employee unless a claim for maternity benefits with respect to a registration period including such day is filled by or in behalf of the employee at an office of the Board within ten days after whichever is the later of (1) the last day of the registration period shown on the claim form or (2) the day such claim form was mailed to the employee. [Paragraphs (b) and (c) amended by Board Order 47-431, Nov. 20, 1947, 12 F.R. 8441]

(d) Requirements in event of failure to file claim for maternity benefits. No day subsequent to any registration period with respect to which a female employee has failed to file a claim for maternity benefits within the time prescribed in paragraph (c) of this section shall be considered a day of sickness in a maternity period with respect to such employee unless such employee (1) notifies the Board within a reasonable time of such day that she wishes to claim such day and (2) files the form sent her by the Board within the time prescribed in paragraph (c) of this section.

(e) When form considered filed. A form shall be considered filed within the time prescribed with regard to it in paragraphs (a), (b) (1), or (c) (1) of this section if (1) the form was received at an office of the Board within the prescribed time; (2) the form was mailed to an office of the Board within the time specified in the instructions on the form, and was received there; (3) because of some circumstance or condition directly affecting the employee and not attributable to any lack of diligence on her part, the form was not mailed to an office of the Board within the time specified in the instructions on the form, but (i) within that time a communication was mailed to an office of the Board by her or in her behalf and the form was received at such office within a reasonable time thereafter, or (ii) within the time prescribed with regard to the form in paragraphs (a), (b) (1), or (c) (1) of this section a representative of the Board made a record of the intention expressed by or in behalf of the employee to apply for or claim maternity benefits, and the form was received at an office of the Board within a reasonable time thereafter; (4) the employee registered for the day in question under § 325.12 of this chapter, but her claim for such day as a day of unemployment was denied on the ground that she was not available for work or was not able to work on such day, and the form was received at an office of the Board within a reasonable time; or (5) the employee claimed sickness benefits for the day in question under Subpart A of this part, and the form was received at an office of the Board within a reasonable time.

[Preceding paragraph, in small type, superseded by following paragraph during period covered by this Supplement]

(e) When form considered filed. A form shall be considered filed within the time prescribed with regard to it in paragraphs (a), (b), or (c) of this section if (1) the form was received at an office of the Board within the prescribed time; (2) the form was mailed to an office of the Board within the time specified in the instructions on the form, and was received there; (3) the employee made such effort to file the form within the prescribed time as a reasonable person could be expected to make in the same situation, but was prevented from doing so by circumstances beyond her control, and the form was received at an office of the Board within a reasonable time after the circumstances which had prevented the employee from filing the form were removed; (4) the employee registered for the day in question under § 325.12, but her claim for such day as a day of unemployment was denied on the ground that she was not available for

work or was not able to work on such day, and the form was received at an office of the Board within a reasonable time; or (5) the employee claimed sickness benefits for the day in question under Subpart A of this part, and the form was received at an office of the Board within a reasonable time. [Paragraph (e) amended by Board Order 47-431, Nov. 20, 1947, 12 F.R. 8441]

§ 335.205 Registration period—(a) First day. For the purposes of the regulations in this subpart, the first day of a registration period, with respect to any female employee, is the first day which is included in her maternity period and in a benefit year in which she is a qualified employee, and thereafter the first day in her maternity period occurring after the end of her last preceding registration period begun with a day in her maternity period.

(b) Last day. For the purposes of the regulations in this subpart, the last day of a registration period, with respect to any female employee, is the thirteenth day after the first day of such registration period: Provided, however, That if any of the following days occurs in the period of fourteen consecutive days beginning with the first day of a registration period, such registration period shall end with the first of such days so occurring: (1) the fourteenth day of the maternity period; (2) the day of birth of the employee's child; (3) the fourteenth day after the day of birth of the employee's child, or (4) the last day of the maternity period.

SOURCE: $345.1 to 345.24, appearing in this Supplement, contained in Board Order 47-123, effective Mar. 20, 1947, 12 F.R. 2327. § 345.1 Statutory provisions.

Every employer shall pay a contribution, with respect to having employees in his service, equal to 3 per centum of so much of the compensation as is not in excess of $300 for any calendar month paid by him to any employee with respect to employment after June 30, 1939: Provided, however, That if compensation is paid to an employee by more than one employer with respect to any such calendar month, the contributions required by this subsection shall apply to not more than $300 of the aggregate compensation paid to said employee by all said employers with respect to such calendar month, and each employer other than a subordinate unit of a national railway-labor-organization employer shall be liable for that proportion of the contribution with respect to such compensation paid by all such employers which the compensation paid by him after December 31, 1946, to the employee for services during any calendar month after 1946 bears to the total compensation paid by all such employers after December 31, 1946, to such employee for services rendered during such month; and in the event that the compensation so paid by such employers to the employee for services rendered during such month is less than $300, each subordinate unit of a national railway-labor-organization employer shall be liable for such proportion of any additional contribution as the compensation paid by such employer after December 31, 1946, to such employee for services rendered during such month bears to the total compensation paid by all such employers after December 31, 1946, to such employee for services rendered during such month.

The contributions required by this act shall be collected and paid quarterly or at such other times and in such manner and under such conditions not inconsistent with this act as may be prescribed by regulations of the Board, and shall not be deducted, in whole or in part, from the compensation of employees in the employer's employ. If a contribution required by this act is not paid when due, there shall be added to the amount payable (except in the case of adjustments made in accordance with the provisions of this act) interest at the rate of 1 per centum per month or fraction of a month from the date the contribution became due until paid. Any interest collected pursuant to this subsection shall be credited to the account.

All provisions of law, including penalties, applicable with respect to any tax imposed by section 1800 or 2700 of the Internal Revenue Code, and the provisions of section 3661 of such code, insofar as applicable and not inconsistent with the provisions of this Act,

shall be applicable with respect to the contributions required by this act: Provided, That all authority and functions conferred by or pursuant to such provisions upon any officer or employee of the United States, except the authority to institute and prosecute, and the function of instituting and prosecuting, criminal proceedings, shall, with respect to such contributions, be vested in and exercised by the Board or such officers and employees of the Board as it may designate therefor.

For the purposes of determining the amount of contributions due pursuant to this act, employment after June 30, 1940, in the service of a local lodge or division of a railway-labor-organization employer or as an employee representative shall be disregarded. (Sec. 2, 54 Stat. 1094, 45 U.S.C. 351 (g))

§ 345.2 Employers' contributions. (a) Except as provided in paragraph (b) of this section every employer shall pay a contribution equal to 3 per centum of the amount of compensation paid by such employer to employees with respect to employment on and after July 1, 1939; excluding, however, that part of the compensation which is in excess of $300 and is paid by the employer to any employee with respect to employment during any one calendar month.

(b) If compensation is paid by more than one employer to an employee with respect to employment during the same calendar month, and if the aggregate compensation paid to such employee by all employers is more than $300 for the calendar month, then there shall be included in the measure of each such employer's contribution only that proportion of $300 which the amount paid by him to the employee for the month bears to the aggregate compensation paid to such employee by all employers for that month: Provided, however,

(1) If such aggregate compensation is paid by two or more employers, only one of whom is an employer other than a subordinate unit of a national railwaylabor-organization employer, and if the compensation paid to the employee by the employer other than a subordinate unit equals or exceeds $300 for the month, then no subordinate unit shall be liable for any contribution with respect to the compensation paid by it to such employee for that month, and the measure of the contribution of the employer other than a subordinate unit with respect to the compensation paid by him to such employee for that month shall be $300.

(2) If such aggregate compensation is paid by two or more employers other than a subordinate unit of a national railway-labor-organization employer and by one or more subordinate units of a national railway-labor-organization employer, and if the total compensation paid to the employee by the employers other than a subordinate unit equals or exceeds $300 for the month, then no subordinate unit shall be liable for any contribution with respect to the compensation paid by it to such employee for that month, and the measure of the contribution of each employer other than a subordinate unit shall be that proportion of $300 which the compensation paid by such employer to the employee for the month bears to the total compensation paid to such employee by all such employers other than a subordinate unit for that month.

(3) If such aggregate compensation is paid by two or more employers, only one of whom is a subordinate unit of a national railway-labor-organization employer, and if the total compensation paid to the employee by all employers other than the subordinate unit is less than $300 for the month, then the measure of the contribution of each employer other than the subordinate unit shall be the full amount of compensation paid by him to such employee for that month, and the measure of the contribution of the subordinate unit of a national railway-labor-organization employer shall be $300 less the total compensation paid to such employee for that month by all other employers.

(4) If such aggregate compensation is paid by one or more employers other than a subordinate unit of a national railway labor - organization employer and by two or more subordinate units of a national railway-labor-organization employer, and if the total compensation paid to the employee by all employers other than the subordinate units is less than $300 for the month, then the measure of the contribution of each employer other than the subordinate units shall be the full amounts of compensation paid by him to such employee for that month, and the measure of the contribution of each subordinate unit of the national railway labor - organization employer shall be that proportion of $300 less the total compensation paid to such employee for the month by all employers other than the subordinate units which the compensation paid by such subordi

nate unit to the employee for that month bears to the total compensation paid to such employee by all such subordinate units for that month.

§ 345.4 Employers' reports of compensation of employees. Each employer shall continue to file with the Board, in accordance with the requirements of § 250.3 of this chapter, as amended, reports of the compensation of each employee, consisting of:

(a) A report of compensation for the calendar quarter or calendar year on Form BA-3 (or punched tabulating cards in lieu thereof),

(b) A monthly report of compensation adustments, on Form BA-4,

(c) A summary of compensation adjustments reported for the quarter, and

(d) Summary reports of compensation for the calendar quarter or calendar year, on Form BA-5. (Sec. 6, 52 Stat. 1101; as amended by sec. 317, Pub. Law 572, 79th Cong., 60 Stat. 722; 45 U. S. C. and Sup. 356)

§ 345.5 Employers' contribution reports-(a) General. For the period of three calendar months ending September 30 1939, and for each subsequent period of three calendar months ending December 31, March 31, June 30 and September 30, respectively, of each year, each employer shall prepare a contribution report, in duplicate, on Form DC-1. Except as otherwise provided by agreement with the Board, each employer is required to file a separate contribution report, and consolidated contribution reports of parent and subsidiary corporations are not permitted.

Contribution reports of employers who are required by State laws to pay compensation on a weekly basis shall with respect to such compensation cover all pay-roll weeks, all or the major part of which falls within the period for which the reports are required.

(b) Compensation to be reported on(1) Employers reporting compensation quarterly. The amount reported on Form BA-5 as the total creditable compensation for the quarter, prior to any additions or subtractions for adjustments, shall be entered on the employer's quarterly contribution report for the corresponding quarter as the amount of creditable compensation from which the contribution payable for that quarter is to be computed.

(2) Employers reporting compensation annually. Employers authorized to report compensation annually, pursuant to § 250.3 (a) of this chapter, shall enter on the employer's quarterly contribution report, prior to any additions or subtractions, the amount of creditable compensation appearing on pay rolls or other disbursement documents for the corresponding quarter as the amount of creditable compensation from which the contribution payable for that quarter is to be computed.

§ 345.6 Final employers' contribution reports. Upon termination of employer status, as determined under §§ 202.11 and 202.12 of this chapter, the last contribution report of the employer on Form DC-1 shall be marked "Final contribution report." Such contribution report shall be filed with the Board on or before the sixtieth day after the final date for which there is paid compensation with respect to which contribution is required. The period covered by each such contribution report shall be plainly written thereon, indicating the final date for which compensation is paid.

There shall be executed as part of each such final contribution report a statement giving the address at which compensation records will be kept and the name of the person keeping the records.

$345.8 Prescribed forms for employers' contribution reports. Each employer's contribution report, together with any prescribed copies and supporting data, shall be filled out in accordance with the instructions and regulations applicable thereto. The prescribed forms may be obtained from the Board. An employer will not be excused from making a contribution report for the reason that no form has been furnished to such employer. Application should be made to the Board for the prescribed forms in ample time to have the contribution report prepared, verified and filed with the Board on or before the due date. Contribution reports shall be carefully prepared so as to set forth fully and clearly the data called for therein. Contribution reports which have not been so prepared will not be accepted, and the submission thereof shall have no effect whatever. In case the prescribed form has not been obtained, a statement made by the employer disclosing the period

covered and the amount of compensation with respect to which the contribution is required may be accepted as a tentative contribution report if accompanied by the amount of contribution due. If filed within the prescribed time the statements so made will relieve the employer from liability for the penalty imposed for the delinquent filing of the contribution report, Provided, That the failure to file a contribution report on the prescribed form is not attributable to the fault of the employer, And provided further, That without unnecessary delay such tentative report is supplemented by a contribution report made on the proper form.

§ 345.20 Assessments. The Director of Finance is authorized, on behalf of the Board, to issue assessments of contributions, interest and penalties, and notices and demands for payment thereof.

§ 345.23 [Revoked]

§ 345.24

Test of annual reporting.

Records. Every employer subject to contributions for any calendar quarter shall, with respect to each such quarter, keep such permanent records as are necessary to establish the total amount of compensation paid to his employees, during each such quarter for services performed after June 30, 1939 The record should be in such form as to contain the information required to be shown on the quarterly contribution report. All records required by the regulations in this part shall be kept at a safe and convenient location accessible to inspection by the Board or any of its officers or employees thereto designated. Such records shall be at all times open for inspection by such officers or employees.

Records required by the regulations in this part shall be maintained for a period of at least four years after the date the contribution to which they relate becomes due, or the date the contribution is paid, whichever is later.

PART 346-EMPLOYEE REPRESENTATIVES' CONTRIBUTIONS AND REPORTS [REVOKED]

CODIFICATION: Part 346 was revoked with respect to employment after June 30, 1940 by Board Order 47-123, effective Mar. 20, 1947, 12 F.R. 2329.

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