Section 1323 - Termination of coverage; agreement by employee to make contribution(a) An employing unit shall cease to be an employer subject to this chapter only as of the first day of January of any calendar year, if it files with the Commissioner, on or before March 31 next following, a written application for termination of coverage, and the Commissioner finds that the employing unit was not an employer during the preceding calendar year. The requirements of this subsection may be waived by the Commissioner for good cause.(b) The Commissioner may terminate coverage of any employing unit on the Commissioner's own motion when the Commissioner finds that the employing unit has not selected coverage in accordance with subdivision 1301(5)(E) of this subchapter and that:(1) the employing unit has not been an employer for the period of one year immediately preceding; (2) the person who is the employing unit is deceased; or(3) the employing unit has ceased to employ at least one person within the State.(c) Any agreement by an individual employed by an employer to pay the whole or any portion of the employer's contributions required by this chapter shall be void and no employer shall make any deduction for that purpose from the wages or salary of any individual employed by the employer.Amended by 2024 , No. 85, § 183, eff. 7/1/2024.Amended 1959, No. 329 (Adj. Sess.), § 22, eff. 3/1/1961; 1961, No. 210, § 15, eff. 7/11/1961; 1969, No. 43.