(a) For the purpose of this section, the term pay period established by shipping articles means the period of a voyage or engagement of the crew of a vessel under “Articles of Agreement” pursuant to title 46 of the United States Code. This section shall not apply to remuneration payable on fixed pay days for regularly recurrent payroll periods which are not longer than one month.

(b) Notwithstanding any other provisions of sections 470.2, 472.2 and 472.3 of this Title, all reports required thereunder with respect to remuneration and wages including advances, allotments, and payment in kind, such as board and lodging, paid in any pay period established by shipping articles shall be submitted as of the calendar quarter in which any such remuneration in cash was actually paid or such remuneration in kind was furnished.

(c) Reports required under subdivision (b) of this section together with contributions due thereon need not be submitted prior to the time when reports regarding remuneration paid at the termination of such pay period must be filed. However, separate reports must in that event be filed for each calendar quarter involved during which remuneration in cash was paid and remuneration in kind furnished.