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Early reporting can begin as early as September 15; employers are encouraged to submit error-free reports and payments as close to this day as possible. Any employer not able to submit an error-free report, summary sheet (if applicable), and payment by October 15 will have to manually enter wage and contribution information into the ERM application, by payroll period in sequential order, for the time period beginning July 1 and ending September 30.
If you have any questions about early reporting, please contact the Employer Pension Plan Administration (EPPA) team at (888) 876-2707.