You may apply to the director for an annual waiver from the electronic payment requirement. The application must be received by December 31 of each year. The director may grant the waiver if any of the following applies:
- The employers has no computer.
- The employers has no internet access.
- Any other circumstance considered to be worthy by the director exists, including:
- The employer has a sustained record of timely payments, and,
- No delinquent tax account with the department.