The Secretary shall: for any calendar year in which Table F is applicable under § 8–612(d)(6) of this subtitle, offer a variety of payment plan options that spread through the end of August the dates when contributions are due on taxable wages for covered employment of the first 6 months of the calendar year; and offer a variety of additional payment plan options that: mutually serve the interest of the Division and individual employing units; and for plans offered in a calendar year in which Table F is applicable under § 8–612(d)(6) of this subtitle, provide more flexibility for an employing unit than the plans offered under item (1) of this section.