Extensions.

If an employer applies for an extension and shows good cause why an extension should be granted, the department may grant a 30-day extension for filing a wage statement under sub. (1), an annual reconciliation report under sub. (3) (a) or (d), or a statement of nonwage payments under sub. (2) (b).

No extension under par. (a) extends the time to deposit with the public depository or pay to the department amounts that are required to be deducted and withheld under this subchapter. The department for good cause may extend for a period, not to exceed one month, the time for making any return or paying any amount required to be paid under this subchapter. The extension may be granted at any time if the extension request is filed with the department within or before the period for which the extension is requested.