Rule 4123-17-26 | Minimum annual administrative charge.

• Effective: July 1, 2024
• Promulgated Under: 111.15

The administrator of workers' compensation, with the advice and consent of the bureau of workers' compensation board of directors, has authority to calculate contributions by employers pursuant to sections 4121.121, 4123.341, and 4123.342 of the Revised Code. The administrator hereby establishes that in cases where an employer reports no payroll for a payroll reporting period the employer shall pay a minimum annual administrative charge at a rate of one hundred twenty dollars annually. In cases where an employer reports payroll resulting in a premium of less than the minimum administrative charge, the employer shall pay the one hundred twenty dollar minimum annual administrative charge.

Last updated July 2, 2024 at 11:34 AM

Supplemental Information

Authorized By: 4121.12, 4121.121
Amplifies: 4123.341, 4123.342
Five Year Review Date:
Prior Effective Dates: 7/1/1962, 2/14/1976, 1/1/1992, 7/1/1996, 7/1/1997, 7/1/2006, 7/21/2008, 7/1/2015