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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

Rule 4123-17-48 | Penalties.


Any retrospective-rated employer failing to file a report of payroll expenditures or failing to pay premium when due, as prescribed in rules 4123-17-14, 4123-17-14.2, 4123-17-46, and 4123-17-47 of the Administrative Code, will be penalized in accordance with paragraph (C) of rule 4123-17-16 of the Administrative Code . All premium due as a result of the selection of retrospective rating, including the minimum premium and premium as a result of annual evaluations, shall be included as premium as used in this rule.

Last updated February 18, 2022 at 11:48 AM

Supplemental Information

Authorized By: 4121.12, 4121.121, 4121.13, 4121.30
Amplifies: 4123.29, 4123.34
Five Year Review Date:
Prior Effective Dates: 7/1/1988, 7/1/1990, 7/1/1994, 11/1/2011