4141-36-01 Supplemental unemployment benefit plans.

An employer or employee seeking approval for a private supplemental unemployment benefit plan must submit the following information to the director:

(A) A copy of the plan or description of the arrangement under which supplemental unemployment benefits will be paid; and

(B) A citation to legal authority under which plan payments do not constitute wages for the purpose of federal unemployment tax.

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: 4141.36
Prior Effective Dates: 12/30/91, 6/3/96, 1/15/01, 1/26/02