4141-9-07 Weeks to be reported.

(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.

R.C. 119.032 review dates: 03/07/2013 and 03/01/2018
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.20
Prior Effective Dates: 7/3/86, 6/18/87