4123-17-25 Military and naval service.

The moneys given by employers to employees while engaged in active military or naval service of the United States of America shall be excluded from the payroll reports which said employers are required to submit to the bureau of workers' compensation for premium purposes unless said employees are also required to render services to said employers while thus engaged in active military or naval service.

(former 4121-7-25); Eff 7-1-62; 7-1-93
Rule promulgated under: RC 111.15
Rule authorized by: RC 4121.12 , 4121.13 , 4121.30
Rule amplifies: RC 4123.29 , 4123.34