This section shall govern contribution and wage reports covering seamen
and seamen's wages paid under shipping articles.
(1) Pay period. For the purpose of this section, the term "pay
period" established by "shipping articles" means the period of the voyage
or engagement of the crew under "articles of agreement" pursuant to 46 U.S.C.A. §564.
(2) Current reports.
(A) Contribution reports and wage reports with respect to wages,
including advances, allotments, and payment in kind, such as board and lodging,
earned in any pay period established by "shipping articles" shall be submitted
as of the calendar quarter in which any of the wages in cash were actually
paid or any of the wages in kind were furnished.
(B) Reports on wages falling within the purview of this section
need not be filed prior to the time reports regarding wages paid at the termination
of the period shall be filed. However, separate reports shall in that event
be filed for each calendar quarter involved during which wages in cash were
paid and wages in kind were furnished.
(3) Special reports. The employer shall, upon request of the
Agency, promptly furnish a statement of the wages of a seaman, whenever the
statement is necessary in order to determine a seaman's eligibility for and
rate of benefits. The statement shall be prepared and submitted in the manner
the Agency may prescribe in each case.