Section 5.04 - Wage Reports(1) All base period employers as reported by a claimant for benefits will be requested to provide wage earning reports. Whenever an employer is requested to report an individuals's base period wages, he will be required within ten days of the date of notice to report all the base period wages paid to such individual by him during the base period whether or not such wages were subject to contributions under the provisions of M.G.L. c. 151A, § 14 except that he shall not report: (a) Any payment made to an employee under the provisions of M.G.L. c. 151A, § 1(s) of said law which is defined as not "wages" and(b) Any remuneration for exempted service as provided in M.G.L. c. 151A, § 6. Such report may be returned by delivery in hand, by mail, or by facsimile transmission (fax).(2) The term "within ten days of the date of notice" referred to in 430 CMR 5.04(1) shall include Saturdays, Sundays and legal holidays, except that when the last day of this ten-day period falls on a Saturday, Sunday or legal holiday, the filing of said notice or the faxing or the mailing thereof shall be timely if performed on the next succeeding business day.(3) Whenever an employer has failed to provide wage information within the time limit prescribed in 430 CMR 5.04(1), the Commissioner shall establish the claimant's benefit rights on the basis of the claimant's own statement of wages received in such employment with said employer supplemented by such other evidence as may be available and satisfactory to the Commissioner.(4) Whenever an employer who has received a penalty notice for failure to provide wage information within the required time believes that he had good cause for such failure, he may within ten days after the mailing date of such penalty notice make written application to the Commissioner to remove the penalty, setting forth the reasons why he believes that his failure to comply was with good cause. An employer may be considered to have good cause provided he can establish to the satisfaction of the Commissioner that such failure was without fault on the part of the employer or his agent and was due to circumstances over which he had no control. A subsequent determination by the Commissioner that the employer's failure to provide wage information within the time required was without good cause shall be final.