4141-1-01 Employer defined.

For the purposes of agency 4141 rules, unless the context of a particular rule clearly requires a contrary meaning, the term “contributory employer” shall mean an employer liable for the payment of contributions. The term “reimbursing employer” shall mean a public entity as defined in division (A) of section 4141.242 of the Revised Code, or a nonprofit organization that has elected to make payments in lieu of contributions under section 4141.241 of the Revised Code. When the term “employer” is used it means the rule is applicable to either a contributory or a reimbursing employer.

Effective: 05/17/2007

R.C. 119.032 review dates: 03/01/2007 and 05/01/2012

Promulgated Under: 4141.14

Statutory Authority: 4141.13

Rule Amplifies: 4141.01, 4141.241, 4141.242

Prior Effective Dates: 1/1/74, 7/3/86