Chapter 4141-11 Reports and Payments

4141-11-01 Quarterly reports and due date.

When

a contributory employer first becomes subject to the provisions of Chapter 4141. of the Revised Code, it shall file all quarterly reports required by section 4141.20 of the Revised Code until written permission is granted by the director to discontinue such filing. The quarterly reports must be filed in the manner prescribed by the director. Quarterly reports are due no later than the last day of the month following the close of the calendar quarter for which the reports are being filed. Quarterly reports are delinquent and subject to forfeitures if not filed on or before the due date.

Effective: 01/25/2010
R.C. 119.032 review dates: 11/10/2009 and 01/01/2015
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.20 , 4141.23 , 4141.241
Prior Effective Dates: 7/3/86, 12/30/91, 3/26/99, 1/15/01, 1/26/02, 2/22/04

4141-11-02 Quarterly payments, interest and due date.

(A) Every contributory employer subject to Chapter 4141. of the Revised Code shall pay contributions on its taxable payroll for each calendar quarter at a rate determined by the director in accordance with the requirements of Chapter 4141. of the Revised Code. Such payment is due and payable no later than the last day of the first month following the close of the calendar quarter for which such contributions are payable.

(B) When a contributory employer becomes subject to Chapter 4141. of the Revised Code in any calendar quarter and thereby incurs liability for contributions for prior quarters in the same calendar year, payment of such contributions is due and payable on the last day of the first month following the close of the calendar quarter in which the employer became subject to Chapter 4141. of the Revised Code.

(C) Any contribution, payment in lieu of contribution, interest, forfeiture, or fine due from an employer on or after January 1, 1993, shall, if not paid when due, bear interest at the annual rate of fourteen per cent compounded monthly on the aggregate receivable balance due. In such computation any fraction of a month shall be considered as a full month.

R.C. 119.032 review dates: 09/28/2005 and 09/28/2010

Promulgated Under: 4141.14

Statutory Authority: 4141.13

Rule Amplifies: 4141.23

Prior Effective Dates: 1/1/72, 7/3/86, 12/30/91, 1/1/93, 3/26/99, 1/15/01

4141-11-07 Final report.

An employer which dissolves, discontinues, or disposes of its operations shall file a final report within thirty days of the date it ceases operations. The final report for an employer shall consist of the current quarterly reports required by section 4141.20 of the Revised Code and the form disposition of business.

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

Promulgated Under: 4141.14

Statutory Authority: 4141.13(A)

Rule Amplifies: 4141.13(G) , 4141.23

Prior Effective Dates: 1/1/52, 7/3/86, 12/30/91, 1/26/02

4141-11-08 Transfer of business.

When an employer transfers its trade or business, or a portion thereof, to another employer within a quarterly reporting period, a separate contribution and wage report shall be filed by or on behalf of each employer party to the transfer, regardless of any contractual or other arrangement between the parties.

Effective: 01/01/2006
R.C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24 , 4141.241
Prior Effective Dates: 7/3/86, 12/30/91, 3/26/99

4141-11-10 Voluntary payments.

Any contributory employer, having an active account and wishing to make a voluntary payment of contributions under division (B) of section 4141.24 of the Revised Code, shall notify the director by submitting a letter, or the voluntary payment coupon that is included with the employer's annual contribution rate determination, along with its remittance, identifying the remittance as a voluntary contribution, and specifying the account to which it shall be credited.

Effective: 04/01/2012
R.C. 119.032 review dates: 12/15/2011 and 04/01/2017
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24(B) , 4141.241(B)(1)(c)
Prior Effective Dates: 1/1/72, 7/3/86, 12/30/91, 1/15/01

4141-11-11 Supplemental reports. [Rescinded].

Rescinded eff 1-1-06

4141-11-13 Prohibition against common paymaster reporting.

Each employer shall report and make required payments as provided by Chapter 4141. of the Revised Code with respect to its account as maintained by the director. One legal entity may not report or make payments for another legal entity by what may be known as a common paymaster arrangement or by some other similar arrangement.

R.C. 119.032 review dates: 09/28/2005 and 09/28/2010

Promulgated Under: 4141.14

Statutory Authority: 4141.13(A)

Rule Amplifies: 4141.24(A) , 4141.24(I)

Prior Effective Dates: 5/1/93, 10/29/93, 1/15/01

4141-11-14 Method of payment, clearance of checks, and dishonored checks.

(A) Payment of contributions or payment in lieu of contributions shall be made by check, money order, cashier's check, certified check, cash payment or other methods of payment approved by the director and made payable to " Department of Job and Family Services, " or upon demand to a duly authorized representative of the department.

(B) An employer's account will be credited as of the postmark date of the payment only if the check, upon presentation, clears the employer's bank.

(C) Any employer whose contribution, payment in lieu of contribution, forfeiture, interest, or other payment is paid by check, which is returned for reason of insufficient funds or for any other reason, may be denied the privilege of making future payments by check. In the event such denial is made, payments thereafter shall be made in one of the following media: cash, money order, certified check, or cashier's check or other methods of payment approved by the director.

Effective: 01/25/2010
R.C. 119.032 review dates: 11/10/2009 and 01/01/2015
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.23 , 4141.24 , 4141.241
Prior Effective Dates: 3/26/99, 12/14/99, 1/15/01, 2/22/04

4141-11-27 Waiver provisions. [Rescinded].

Rescinded eff 12-15-05

4141-11-28 Definition of "best interest of the unemployment compensation fund".

For the purposes of division (E) of section 4141.23 of the Revised Code, a reduction in the amount of interest, forfeiture, and fines required to be paid under Chapter 4141. of the Revised Code will be deemed to be in the best interest of the unemployment compensation fund when:

(A) In the judgment of the director, the reduction would increase the amount of contributions, surcharge, or payments in lieu of contributions collected;

(B) Would better enable the employer to thereafter comply with its obligations under Chapter 4141. of the Revised Code; and

(C) The employer tenders payment, within the time and in the manner prescribed by the director, of all contributions, surcharge, or payments in lieu of contributions, forfeiture, and/or interest required to be paid.

Effective: 04/01/2012
R.C. 119.032 review dates: 12/15/2011 and 04/01/2017
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.23
Prior Effective Dates: 1/15/01