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.
Five Year Review (FYR) Dates: 03/23/2015 and 07/01/2020
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.36
Prior Effective Dates: 12/30/91, 6/3/96, 1/15/01, 1/26/02, 5/17/07