(a) Any employer liable for contributions under the Unemployment Insurance Law may be designated by the industrial commissioner as an employer required to file periodic reports of remuneration and employment. Such employer shall report, in accordance with instructions issued by the commissioner, any or all of the following with respect to employment in the period covered by the report:

(b) Any employer liable for payments in lieu of contributions shall report, on forms furnished for this purpose by the Department of Labor and in accordance with instructions printed thereon, the number of his employees in the middle week of each month and wages as well as remuneration paid in each calendar quarter. Such reports shall be due on or before the last day of the month following the close of the quarter during which the wages were paid.

(c) An employer liable for contributions or for payments in lieu of contributions who plans to shut down his business on a temporary, seasonal or permanent basis, and who wishes to be relieved of the request reporting requirements specified in subdivision 2 of section 575 of the Unemployment Insurance Law, shall give notice as prescribed in subdivision 3 of that section and thereafter, but prior to the date on which he seeks to be so relieved, he shall report, for the week in which such shutdown occurs, and for the 52 preceding weeks, separately for each week: