(A) Every employer shall submit quarterly reports of wages and weeks. The total number of weeks that must be reported for each employee must equal the number of calendar weeks within the quarter in which the employee performed services, plus the number of calendar weeks within the quarter in which no services were performed but to which remuneration was allocated.
(B) The number of weeks reported shall not exceed the number of calendar weeks in the quarter.
Cite as Ohio Admin. Code 4141-9-07