(1) for any calendar year in which Table F is applicable under § 8-612(d)(6) of this subtitle, offer a variety of payment plan options that spread through the end of August the dates when contributions are due on taxable wages for covered employment of the first 6 months of the calendar year; and

(2) offer a variety of additional payment plan options that:

(i) mutually serve the interest of the Division and individual employing units; and

(ii) for plans offered in a calendar year in which Table F is applicable under § 8-612(d)(6) of this subtitle, provide more flexibility for an employing unit than the plans offered under item (1) of this section.