145-1-53 Payment by fee, commission, stipend or honorarium.

(A) For purposes of this rule:

(1) “Fee or commission” means compensation which is a fixed charge or calculated as a percentage of an amount not directly related to work or services performed.

(2) “Stipend” means compensation paid to a student that is not subject to federal income taxation.

(3) “Honorarium” means a nominal payment made for services for which there is no binding legal obligation to pay.

(B) An individual whose sole compensation is a fee or commission, stipend or honorarium is not a public employee pursuant to Chapter 145. of the Revised Code.

R.C. 119.032 review dates: 09/29/2010 and 09/29/2015

Promulgated Under: 111.15

Statutory Authority: 145.09.

Rule Amplifies: 145.01.

Prior Effective Dates: 11/30/60; 3/17/89; 8/31/92; 1/1/03.