Rule 742-9-02 | Payment dates for employer accrued liability.
Payment of an employer's accrued liability shall be according to the payment schedule provided by section 742.30 of the Revised Code and the date of all payments shall be due and payable on the dates set forth in this rule:
(A) Not less than one-half of the annual amount due shall be due and payable on May fifteenth; and
(B) The other half or the remaining balance due for that year shall be due and payable on November fifteenth.
Last updated October 16, 2023 at 12:08 PM
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