This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and
universities.
| Rule |
Rule 4141-11-01 | Quarterly reports and due date.
(A) When a contributory employer first
becomes subject to the provisions of Chapter 4141. of the Revised Code, it
shall file all quarterly contribution and wage reports required by section
4141.20 of the Revised Code until written permission is granted by the director
to discontinue such filing. The quarterly contribution and wage reports must be
filed by using the electronic transmission methods prescribed by the director.
Quarterly contribution and wage reports are due no later than the last day of
the month following the close of the calendar quarter for which the reports are
being filed. Quarterly contribution and wage reports are delinquent and subject
to forfeitures if not filed on or before the due date as defined in rule
4141-19-01 of the Administrative Code. (B) When an employer liable for payments
in lieu of contributions first becomes subject to the provisions of Chapter
4141. of the Revised Code, it shall file all quarterly payroll and wage reports
required by section 4141.20 of the Revised Code until written permission is
granted by the director to discontinue such filing. The quarterly payroll and
wage reports must be filed by using the electronic transmission methods
prescribed by the director. Quarterly payroll and wage reports are due no later
than the last day of the month following the close of the calendar quarter for
which the reports are being filed. Quarterly payroll and wage reports are
delinquent and subject to forfeitures if not filed on or before the due
date. (C) The director has the discretion to
accept quarterly contribution and wage reports and/or quarterly payroll and
wage reports filed by any other methods of reporting. However, the director may
return to an employer any such reports filed by other than the prescribed
electronic transmission methods, and any such returned reports are considered
as having not been filed, and subject to forfeitures if not filed by using the
electronic transmission methods prescribed by the director. (D) Each employer is to make such reports at such times as
the department may necessitate and is to comply with the instructions issued by
the department pertaining to the preparation and return of such
report. (E) Any employer selected by the United States bureau of
labor statistics is to complete the semiannual occupational employment and wage
statistics (OEWS) survey. Selected employers are to timely submit responses to
the bureau of labor statistics or the Ohio bureau of labor market information
by using one of the multiple options provided.
Last updated November 26, 2024 at 12:40 PM
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Rule 4141-11-02 | Quarterly payments, interest and due date.
(A) Every contributory employer subject to Chapter 4141. of the Revised Code shall pay contributions on its taxable payroll for each calendar quarter at a rate determined by the director in accordance with the requirements of Chapter 4141. of the Revised Code. Such payment is due and payable no later than the last day of the first month following the close of the calendar quarter for which such contributions are payable. (B) When a contributory employer becomes subject to Chapter 4141. of the Revised Code in any calendar quarter and thereby incurs liability for contributions for prior quarters in the same calendar year, payment of such contributions is due and payable on the last day of the first month following the close of the calendar quarter in which the employer became subject to Chapter 4141. of the Revised Code. (C) Any contribution, payment in lieu of contribution, interest, forfeiture, or fine due from an employer on or after January 1, 1993, shall, if not paid when due, bear interest at the annual rate of fourteen per cent compounded monthly on the aggregate receivable balance due. In such computation any fraction of a month shall be considered as a full month.
Last updated October 12, 2023 at 11:50 AM
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Rule 4141-11-07 | Final report.
Effective:
April 23, 2015
An employer which dissolves, discontinues, or disposes of its operations shall file a final report. The final report for an employer shall consist of the quarterly reports required by section 4141.20 of the Revised Code and shall provide notice to the director of the reason for the final report and the date the business ceased operations.
Last updated October 12, 2023 at 11:50 AM
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Rule 4141-11-08 | Transfer of business.
When an employer transfers its trade or business,
or a portion thereof, to another employer within a quarterly reporting period,
a separate contribution and wage report shall be filed by or on behalf of each
employer that is a party to the transfer, regardless of any contractual or
other arrangement between the parties.
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Rule 4141-11-10 | Voluntary payments.
Any contributory employer having an active account
and wishing to make a voluntary payment of contributions under division (B) of
section 4141.24 of the Revised Code shall notify the director by submitting a
letter, or the voluntary payment coupon that is included with the
employer's annual contribution rate determination, along with its
remittance, identifying the remittance as a voluntary contribution, and
specifying the account to which it shall be credited.
Last updated October 12, 2023 at 11:50 AM
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Rule 4141-11-13 | Concurrent employment and reorganization among substantially commonly owned, managed, or controlled employers.
Effective:
January 1, 2025
(A) Definitions. (1) Concurrent employment
means the employment of an individual with at least two substantially commonly
owned, managed, or controlled employers during the same time
period. (2) Reorganization means
the movement of workers by an employer to another substantially commonly owned,
managed, or controlled employer for the purposes of reporting
payroll. (B) Concurrent employment and
reorganization. Except as provided in this paragraph, or
otherwise set forth in Chapter 4141. of the Revised Code, each employer is to
report and make payments as provided by Chapter 4141. of the Revised Code with
respect to its account maintained by the director. (1) Concurrent employers
who are substantially commonly owned, managed, or controlled, or an employer
who reorganizes its structure, transferring employees to a commonly owned,
managed, or controlled employer, may report workers on the account identified
by the employer as the primary account. (2) To report employees
on a primary account, a transfer of business form is to be completed
identifying the concurrent employers, and whether the employees will be
reported on the primary account due to concurrent employment or transfer. The
director may request additional information to verify the relationship between
the employers, the concurrent work of the employee and the reorganization of
the structure of the concurrent employers. (3) If the transfer is
approved and a primary account is created, the separate tax accounts of each
employer are to also be maintained. Both the employers maintaining the
secondary accounts and the employer maintaining the primary account are to be
jointly and severally liable for any unpaid amounts due under this chapter from
the primary account. (4) The newly approved
primary account is to be effective on that date assigned by the director and
remain in effect for not less than two calendar years, and continuing unless
notice terminating the primary account is filed with the director by electronic
transmission. The termination is to be effective on January first next
following the filing of the notice of termination. (5) A determination of
transfer will be issued once the director confirms the relationship between the
two employers. (6) Unless otherwise
provided for in the Revised Code, one legal entity may not report or make
payments for another legal entity where one legal entity consolidates the
payroll functions of other legal entities for unemployment tax reporting
purposes but does not transfer the direction and control of the
employees. (7) Employers who do not
share common ownership, management, or control may not use other
employers' accounts to report employees or pay contributions.
Last updated January 2, 2025 at 8:53 AM
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Rule 4141-11-14 | Method of payment, clearance of checks, and dishonored checks.
Effective:
April 10, 2016
(A) Payment of contributions or payment
in lieu of contributions shall be made by check, electronic funds transfer
methods approved by the director, money order, cashier's check, certified
check, cash payment or other methods of payment approved by the director and
made payable to "Department of Job and Family Services " or upon
demand to a duly authorized representative of the department. (B) An employer's account will be
credited as of the postmark or transmission date of the payment only if the
payment, upon presentation, clears the employer's bank. (C) Any employer whose contribution,
payment in lieu of contribution, forfeiture, interest, or other payment is paid
by check or electronic funds transfer, which is returned for reason of
insufficient funds or for any other reason, may be denied the privilege of
making future payments by check or electronic funds transfer. In the event such
denial is made, payments thereafter shall be made in one of the following
media: cash, money order, certified check, or cashier's check or other
methods of payment approved by the director.
Last updated October 12, 2023 at 11:51 AM
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Rule 4141-11-28 | Definition of "best interest of the unemployment compensation fund".
Effective:
December 28, 2017
For the purposes of division (E) of section 4141.23
of the Revised Code, a reduction in the amount of interest, forfeiture, and
fines required to be paid under Chapter 4141. of the Revised Code will be
deemed to be in the best interest of the unemployment compensation fund
when: (A) In the judgment of the director,
the reduction would increase the amount of contributions, surcharge, or
payments in lieu of contributions collected; (B) Would better enable the employer
to thereafter comply with its obligations under Chapter 4141. of the Revised
Code; and (C) The employer tenders payment,
within the time and in the manner prescribed by the director, of all
contributions, surcharge, or payments in lieu of contributions, forfeiture,
and/or interest required to be paid.
Last updated October 12, 2023 at 11:51 AM
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