(

a) Except as provided by subdivision (

b) of this section, neither an employee nor his or her employer shall be liable for the worker contributions required under this division with respect to wages paid by the employer while the employee is covered by an approved voluntary plan. (

b) Each voluntary plan shall pay to the department for the Disability Fund percent of the product obtained by multiplying the rate of worker contributions, as determined in

Section 984, by the amount of the taxable wages paid to employees covered by the voluntary plan for disability benefit coverage for each calendar year. Such payments shall not constitute a part of the voluntary plan premium for purposes of any tax under any provision of law. Payments under this

section shall be deposited in the Disability Fund. (

c) The payments made under subdivision (

b) of this

section in excess of the credit to the unemployed disabled account made pursuant to

Section shall reimburse the Disability Fund for the amounts paid for administrative costs arising out of voluntary plans as determined pursuant to

Section 3269, and the aggregate amount paid as refunds and credits made to employees applicable to voluntary plans pursuant to

Section as determined pursuant to

Section 3266. (

d) Each voluntary plan shall file with the director within the time required for payments under subdivision (

e) of this section, a return containing the employer’s business name, address, and account number, and such other information as the director shall prescribe. The director shall prescribe the form for the return. (

e) Payments required under this

section are due and payable on the first day of the calendar month following the close of each calendar quarter and shall become delinquent if not paid on or before the last day of such month. (

f) The provisions of

Article 8 (commencing with

Section 1126) of

Chapter of Part of this division with respect to the assessment of contributions and the provisions of

Chapter 7 (commencing with

Section 1701) of Part of this division with respect to the collection of contributions shall apply to payments required by this section. (

g) Whenever the director believes that a change in the percentage rate of payment specified in subdivision (

b) may be necessary, he or she shall inform the Governor and the Legislature thereof and make recommendations accordingly.