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(a) Employers with payroll expense. The tax imposed on the payroll expense of employers under section eight hundred one of this article for each calendar quarter must be paid quarterly at the same time as the statewide wage reporting system report is required under section one hundred seventy-one-a of this chapter; provided however, that employers subject to section nine of this chapter other than school districts as defined in section thirty-six hundred nine-g of the education law must pay the tax on the payroll expense at the same time as the withholding tax remitted under the electronic payment reporting system and the electronic funds transfer system authorized by section nine of this chapter. (b) Individuals with net earnings from self-employment. Individuals with earnings from self-employment must make estimated tax payments of the tax imposed by this article for the taxable year on the same dates specified in paragraph one of subsection (c) of section six hundred eighty-five of this chapter. In addition, these self-employed individuals must file a return for the taxable year by the fifteenth day of the fourth month following the close of the taxable

x hundred eighty-five of this chapter. In addition, these self-employed individuals must file a return for the taxable year by the fifteenth day of the fourth month following the close of the taxable year. Paragraph one of subsection (d) of section six hundred eighty-five of this chapter shall not apply to the estimated tax payments required by this subsection.