Definition and Scope. Definition. “Unemployment insurance tax preparer” means a person who files quarterly unemployment insurance contribution reports or employment reports on behalf of employing units for compensation. Scope. Sections B and C of this regulation apply to unemployment insurance tax preparers who file on behalf of 100 or more employing units. Method of Filing Contribution Reports and Employment Reports. An unemployment insurance tax preparer shall file the information required in Regulations .11 and .12 of this chapter by mail or electronic means. A contribution report or an employment report is deemed returned when it is either received by the Division of Unemployment Insurance or postmarked by the United States Post Office. Method of Payment. An unemployment insurance tax preparer shall remit unemployment insurance contributions and administrative fees on behalf of employing units in one lump sum payment that covers in full the total contribution payments and administrative fees due for all the employing units that the preparer represents. Penalty and Interest. An employing unit whose unemployment insurance tax preparer fails to file the contribution reports, employment reports, or pay contributions or administrative fees in the prescribed manner is subject to the penalties and interest set forth in Regulations .09 and .16 of this chapter and the Unemployment Insurance Law.