Initial Reporting Method. A governmental unit electing to become a reimbursable employer must make a written request within 30 days after the unit becomes subject to the Act. The Department may, for good cause, extend the 30 day period within which the election is made. This initial election remains in effect for at least one full contribution (calendar) year.
Changing a Reporting Method. A governmental unit may elect to change from the contributions to the reimbursement method or from the reimbursement method to the contributions method. Changes from one method to the other will remain in effect for at least two calendar years. Any election to change from one method of payment to the other must be made in writing no later than 30 days prior to January 1st of the year for which the change is requested. The Department may, for good cause, extend the 30 day period within which a change from one method to the other is requested.