Section 14.04 - Reporting and Payment Requirements(1) Each employer required to pay a contribution under M.G.L. c. 151A, § 14(i) shall pay, in addition to the contribution due under that section, a workforce training contribution of 0.075% of its unemployment insurance taxable wage base as defined by M.G.L. c. 151A, § 14 subsection (a), clause (4).(2) The commissioner may adjust the rate of such workforce training contribution annually in accordance with M.G.L. c. 151A, § 14L.(3) Payment of the workforce training contributions shall be made in the same manner and at the same times as the commissioner prescribes for the contribution required by M.G.L. c. 151A, § 14.(4) The provisions of St. 1992 c. 26, § 28 and 430 CMR 13.00et seq do not apply to the payment of the workforce training contributions.