4141-9-01 Wages reported and paid.

For purposes of all wage, contribution and quarterly payroll reports required to be filed with the director pursuant to Chapter 4141. of the Revised Code and for purposes of contribution payments, wages shall be reported for the calendar quarter in which any payday occurs. A payday occurs when the payment is credited to or set apart for the employee and is available to such employee on demand.

R.C. 119.032 review dates: 03/07/2013 and 03/01/2018
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.13 , 4141.20 , 4141.23 , 4141.241
Prior Effective Dates: 1/1/72, 7/3/86, 6/19/87