742-9-09 Billing and penalties for pending employer contributions.

(A) If an employer fails to timely file with the Ohio police & fire pension fund (OP& F) the required report of employee deductions, as referenced in section 742.32 of the Revised Code and more fully described in rule 742-9-10 of the Administrative Code, OP& F shall bill the employer for its estimated annual police employer's contribution and firefighters employer's contribution, as provided in sections 742.33 and 742.34 of the Revised Code for the unfiled reports based upon the average amount of payroll reported to OP& F in the three most recent reports of employee deductions required under section 742.32 of the Revised Code.

In the event the employer has not filed any reports of employee deductions required under section 742.32 of the Revised Code and OP& F is aware that there are employees who are OP& F members, as that term is defined in division (E) of section 742.01 of the Revised Code, OP& F shall bill the employer for its estimated annual police employer's contribution and firefighter's employer contribution, as outlined in paragraph (A) of this rule based on a good faith estimate established by OP& F.

(B) If OP& F issues a billing for unpaid employer contributions in accordance with the terms of this rule and OP& F has not received the installment due in accordance with the payment schedule set forth in section 742.35 of the Revised Code, OP& F shall impose an estimated penalty against the employer pursuant to section 742.352 of the Revised Code, based upon the billing issued by OP& F in accordance with paragraph (A) of this rule until such time as OP& F receives the payroll reports required under section 742.32 of the Revised Code and the corresponding rules of the Administrative Code. Once OP& F receives such payroll reports, OP& F shall then adjust the penalties and shall also bill the actual amount of interest due under section 742.35 of the Revised Code in the next quarterly billing and shall notify the employer accordingly.

Effective: 07/19/2012
R.C. 119.032 review dates: 05/02/2012 and 07/19/2017
Promulgated Under: 111.15
Statutory Authority: 742.10
Rule Amplifies: 742.32 , 742.35 , 742.352
Prior Effective Dates: 5/27/1999, 2/5/2000, 2/11/02 (Emer.), 4/29/02, 5/17/2007